REPORT* BY ONE OF THE STATUTORY AUDITORS DESIGNATED BY A THIRD PARTY TO CHECK THE CONSOLIDATED NON-FINANCIAL PERFORMANCE DECLARATION In our capacity as an independent third-party body (“third party”) accredited by COFRAC (COFRAC accreditation for validation/verification, No. 3-1891, scope available at www.cofrac.fr), and as one of the statutory auditors of your company (hereinafter referred to as the “Entity”), we conducted work to provide a reasoned opinion expressing limited assurance on the compliance of the consolidated non- financial performance statement (hereinafter referred to as the “Statement”) for the financial year ending 30 June 2024, in accordance with the provisions of Article R. 225-105 of the French Commercial Code. We also assessed the reliability of historical data (observed or extrapolated) provided pursuant to points 3° of I and II of Article R. 225-105 of the French Commercial Code (hereinafter referred to as the «Information»), prepared in accordance with the Entity’s procedures (hereinafter referred to as the «Standard»), as presented in the management report in compliance with the provisions of Articles L. 225-102-1, R. 225-105, and R. 225-105-1 of the French Commercial Code. Conclusion Based on the procedures implemented, as described in the section “nature and scope of work”, and the evidence we collected, we have not observed any significant anomalies that would lead us to doubt that the consolidated non–financial performance report complies with the applicable legislation and that, taken as a whole, the information is presented in good faith and is in line with the Standard. Comments Without prejudice to the above conclusion, and in accordance with the provisions of article A. 225-3 of the French Commercial Code, we have the following remarks concerning the climate, mitigation and adaptation commitments: – The scope 3 carbon footprint analysis presented is based on data from 2022-2023. – The strategy presented in the VIVESCIA’s transition plan concerns the 2022-2030 period. *To find out more, the EY report is available upon demand from the Group CSR department. READ ALL THE LATEST NEWS ABOUT VIVESCIA INDUSTRIES AND FIND ALL THE INFORMATION YOU NEED ON: www.vivescia.com Together, VIVESCIA and its farmers, partners, food processing customers, Postal address: VIVESCIA – 2, rue Clément Ader 51100 Reims, France and stakeholders from large-scale field crop industries, E-mail address: [email protected] have joined forces to rise to the challenge of climate change and the agri-food transitions. Registered office in Reims • 2, rue Clément Ader, 51100 Reims • +33 (0)3 26 78 62 00 • Graphic design: Anthony Texeira – DotStudio • Copywriting and editorial design: Corine Delahaye, Valérie Desprets - Sapristi Factory, VIVESCIA’s communication department • Photo credits: Ballade Studio, Bertrand Boissimon, Axel Coeuret, Guillaume Czerw, Jacques Dieppedalle, Claire Jachymiak, Clément Lemaire, Guillaume Ombreux, Benoît Pelletier, Léo-Paul Ridet, Stéphanie Tétu - La Company, Visu Communication, La Coopération Agricole, Malteurop, Grands Moulins de Paris, Francine, Campaillette, Délifrance, Kalizea, NEALIA, VIVESCIA • Printed by: Galaxy. This document is printed on paper from sustainably managed and PEFC-certified forests. Published by VIVESCIA Group’s Communication department. • November 2024. 74