20 19 N FR

72REPORTING FRAMEWORK

REPORTING FRAMEWORK

Pursuant to the applicable legislation, the ODDO BHF Group is required to report annually on its non-financial performance and to publish this in a non-financial report. In this framework, the Group is required to have its corporate social responsibility (CSR) data verified by an independent third-party organisation (ITO).

Decree of 14 September 2018 modifying the decree of 13 May 2013 setting out the terms in which the independent third-party organisation performs its role.

RELEVANT LEGISLATIVE TEXTS

Ordinance no. 2017-1180 of 19 July 2017 on the publication of non-financial information by certain large undertakings and groups of companies.

Decree no. 2017-1265 of 9 August 2017 implementing Ordinance no. 2017-1180 of 19 July 2017 on the publication of non-financial information by certain large undertakings and groups of companies.