2012 Registration document and annual financial report - BNP Paribas

7ARESPONSIBLE BANK: INFORMATION ON BNP PARIBAS’ ECONOMIC,SOCIAL, CIVIC AND ENVIRONMENTAL RESPONSIBILITYAttestation de présence et rapport d’assurance modérée du Commissaire aux comptes sur les procéduresd’établissement des informations sociales, environnementales et sociétales7I. STATEMENT OF COMPLETENESSWe performed our work in accordance with the professional standardsapplicable in France. This work included:■ comparing the Information presented in the management report withthe list provided for by article R.225-105-1 of the French CommercialCode;■ verifying that the Information covers the scope of consolidation, i.e.,the Company, its subsidiaries as defined by article L.233-1 and thecompanies it controls as defined by article L.233-3 of the FrenchCommercial Code;■ for any consolidated Information that was not disclosed, verifying thatthe explanations provided complied with the provisions of FrenchDecree no. 2012-557 of 24 April 2012.Based on our work, we certify that the required Information is presentedin the management report.II.LIMITED ASSURANCE REPORTNature and scope of our workWe performed our procedures in accordance with ISAE 3000 (InternationalStandard on Assurance Engagements of the International Federation ofAccountants) and in accordance with professional standards applicable inFrance. We performed the procedures described below to obtain limitedassurance that the procedures for the preparation of the Information arefree of material irregularities with respect to the Guidelines. A higherlevel of assurance would have required us to carry out a more extensiveverification.We carried out the following procedures:■ we assessed the appropriateness of the Guidelines with respect to theirrelevance, completeness, neutrality, comprehensibility and reliabilitywith due consideration, when appropriate, for industry best practices;■ we verified the implementation within the BNP Paribas Group ofcollection, compilation, processing and control processes to completeand harmonise the Information. We familiarised ourselves with theinternal control and risk management procedures for these processes;■ with regard to the registered office and entities selected based ontheir business, contribution to the consolidated indicators, locationand risk profile:■■we conducted interviews with the personnel responsible for labourand environmental reporting in order to verify that the procedureshave been properly understood and correctly applied;we examined the collection processes using sampling techniques.We performed tests of details, using sampling techniques, on afew of the most import indicators as regards the labour andenvironmental consequences related to the Group’ s business andcharacteristics as well as its social commitments;■ with regard to the registered office, we performed consistency checks,using sampling techniques, in order to verify that the figures had beencorrectly centralised and consolidated;■ with regard to the selected entities, we performed tests of details,using sampling techniques, in order to verify the calculations madeand reconcile the data with the supporting documents;the selected entities were:■■■■BNP Paribas SA (France),BNP Paribas Fortis (Brussels, Belgium),Bank of the West (San Francisco, United States),TEB (Istanbul, Turkey);■ we also assessed the pertinence of the explanations given for anyinformation not disclosed.ConclusionNeuilly-sur-Seine, 8 March 2013Based on our work, no material irregularities came to light that are likelyto jeopardise the procedures for the preparation of the Information withrespect to the Company’ s Guidelines.One of the Statutory AuditorsPricewaterhouseCoopers AuditÉtienne BorisPartnerSylvain LambertPartner in charge of the Sustainable Development Department4242012 Registration document and annual financial report - BNP PARIBAS