Introduction

Independent verifier’s report on consolidated social, environmental and societal information presented in the Management Report

This is a free translation into English of the original report issued in the French language and it is provided solely for the convenience of English speaking users. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.

To the shareholders,

In our quality as an independent verifier accredited by the COFRAC(1), under the number n° 3-1050, and as a member of the network of one of the statutory auditors of the Company TOTAL, we present our report on the consolidated social, environmental and societal information established for the year ended on the December 31, 2014, presented in the Management Report (chapter 7 of the Reference Document), hereafter referred to as the “CSR Information,” pursuant to the provisions of the article L. 225-102-1 of the French Commercial Code (Code de commerce).

Responsibility of the company

It is the responsibility of the executive board to establish a Management Report including CSR Information referred to in the Article R. 225-105-1 of the French Commercial Code (Code de commerce), in accordance with the frameworks used by the Company which consist of the Human Resources and environment, health and safety protocols updated in summer 2014, as well as the business segment versions (hereafter referred to as the “Frameworks”), and of which a summary is included in the Management Report (chapter 7.5. of the Reference Document) and available on request at the Company’s headquarters.

Independence and quality control

Our independence is defined by regulatory requirements, the Code of Ethics of our profession as well as the provisions in the Article L. 822-11 of the French Commercial Code (Code de commerce). In addition, we have implemented a quality control system, including documented policies and procedures to ensure compliance with ethical standards, professional standards and applicable laws and regulations.

Responsibility of the independent verifier

It is our role, based on our work:

  • to attest whether the required CSR Information is present in the Management Report or, in the case of its omission, that an appropriate explanation has been provided, in accordance with the third paragraph of R. 225-105 of the French Commercial Code (Code de commerce) (Attestation of presence of CSR Information);
  • to express a limited assurance conclusion, that the CSR Information, overall, is fairly presented, in all material aspects, in according with the Frameworks;

Our verification work was undertaken by a team of eight people between September 2014 and February 2015 for an estimated duration of thirty weeks.

We conducted the work described below in accordance with the professional standards applicable in France and the Order of 13 May 2013 determining the conditions under which an independent third-party verifier conducts its mission, and in relation to the opinion of fairness and the reasonable assurance report, in accordance with the international standard ISAE 3000(2).

 

(1) Scope available at www.cofrac.fr
(2) ISAE 3000 – Assurance engagements other than audits or reviews of historical information.