To the General Management,

In accordance with your request and in our capacity as statutory auditors of ENGIE (hereinafter the “Entity”), we hereby report to you with a conclusion in

the form of a limited assurance on social and environmental information identified by the symbol ⬛

(1)

(hereinafter the “Information”), prepared in accordance

with the procedures used by the Entity (hereinafter the “Reporting Criteria”), in the integrated report prepared by the Entity in respect of the financial year ended

December 31, 2022 (hereinafter the "Report").

It is also our responsibility to express, at the Entity’s request, an opinion in the form of reasonable assurance as to whether the Information selected by the Entity

and identified by the symbol ⬛ ⬛

(2)

in the Report (hereinafter the “Selected Information”, has been prepared, in all material respects, in accordance with the Reporting

Criteria.

YEAR ENDED 31 DECEMBER 2022

STATUTORY AUDITORS' REPORT ON A SELECTION OF SOCIAL AND ENVIRONMENTAL

INFORMATION PUBLISHED IN THE 2023 ENGIE INTEGRATED REPORT

1 Social health and safety information Number of hours of training Number of permanent and

fixedterm hires Number of fatal accidents employees Accident severity rate Rate of apprentices

in France Employee commitment

Environmental information Total consumption of fresh and nonfresh water Nonhazardous waste

recovery rate Total NOx emissions Total SO2 emissions Total particulate matters emissions

2 Social health and safety information Number of employees Internal lost time injury frequency

rate Women in the workforce Women in Management Trained staff Managers in the

workforce Permanent staff Lost time injury frequency rate for employees and subcontractors

on controlled access sites

Environmental information Total primary energy consumption autoconsumption excluded

Total GHG direct emissions Scope 1 Total GHG emissions Scope 2 CO

2

emission ratio energy

production Scope 1 CO

2

emission ratio energy production Scope 3 CO

2

emission ratio energy

production Scopes 13 Recovery rate of hazardous waste

3 ISAE 3000 revised Assurance engagements other than audits or reviews of historical financial

information

4 Social information

Audits performed at entity level GRDF Engie ES SA Cofely Services Etablissement GRTgaz

DISTRIGAZ SUD RETELE CNR Cofely Espana ENGIE Solutions Company

Audits performed at GBURegional Hub level Romania Germany and Italy Europe South America

Health and safety information

Audits performed at entity level Bâtiments et Infrastructures Locales BIL ENGIE Solutions GCC

ENGIE Deutschland Grandes Infrastructures et Mobilités GIM DISTRIGAZ SUD RETELE

Audits performed at GBURegional Hub level Infrastructure Supply

Environmental Information procedures performed at EO level France B2B

Procedures performed at entity level South America excluding Brazil CT Chilca Uno Central Termica

Red Dragon Mejillones CCGT Mejillones Conventional Central Termoelectrica Andina SA Brazil Salto

Osório Umbaranas Ferrari Campo Largo AMEA UCH Power Private Limited full conso UCHII

Power Private Limited Thermique Europe Leini Amercoeur Knippegroen Cycofos Coo Eems

Europe excluding Thermal Supply Engie Servizi Consolidation France Renouvelables CNR

SHEM EO France BIL OUESTSud Installations ENGIE Cofely BIL OUESTSud Installations ENGIE

Cofely GIM France GIM Fraicheur de Paris ENORIS GRDF GRDF Storengy sites at Chémery

GermignysousCoulombs GournaysurAronde Nuclear Doel Tihange

Conclusion in the form of a limited assurance on the Information

Based on the procedures performed as described in the “Nature and scope

of our work on the Information” section and on the elements we have

collected, nothing has come to our attention that causes us to believe

that the Information has not been prepared, in all material respects,

in accordance with the Reporting Criteria.

Opinion in the form of a reasonable assurance

on the Selected Information

In our opinion, the Selected Information has been prepared, in all material

respects, in accordance with the Reporting Criteria.

Preparation of the Information and Selected Information

The absence of a generally accepted and commonly used reference

framework or established practices on which to base the assessment

and measurement of the Information and Selected Information enables

the use of different, but acceptable, measurement techniques that may

impact comparability between entities and over time.

Accordingly, the Information and Selected Information must be read

and interpreted with reference to the Reporting Criteria, available upon

request at the Entity's headquarters to the Group Social and Environmental

Responsibility Department, the Group Health and Safety Department

and the Group Human Resources Department.

Limits inherent to the preparation of the Information

and Selected Information

The Information and Selected Information may be subject to uncertainty

inherent to the state of scientific or economic knowledge and the quality

of the external data used. Some information is sensitive to the choices

of methodologies, assumptions and/or estimates used for its preparation

and presented in the Report.

Responsibility of the Entity

As part of this voluntary process, it is the responsibility of the Entity to:

• Select or set up appropriate criteria to prepare the Information and

Selected Information;

• Prepare the Information and Selected Information in accordance with the

Reporting Criteria, whose sum up is available in the management report;

and

• Implement the internal control that it deems necessary to ensure that

the Information and the Selected Information is free from material

misstatements, whether due to fraud or error.

Responsibility of the Statutory Auditors

Based on our work, in accordance with your request, our responsibility is to:

• Express a conclusion in the form of a limited assurance on the fact that

the Information was prepared, in all material respects, in accordance

with the Reporting Criteria;

• Express an opinion in the form of a reasonable assurance on the fact

that the Selected Information was prepared, in all material respects,

in accordance with the Reporting Criteria.

However, it is not our responsibility to express an opinion on the Report as

a whole, and in particular on the Entity's compliance with applicable legal

and regulatory requirements.

As it is our responsibility to issue an independent conclusion on the

Information and the Selected Information prepared by Management

we are not authorized to participate in the preparation of such information

as this could compromise our independence

Applicable regulatory provisions and professional guidance

Our work described below was performed in accordance with the

professional guidance issued by the French Institute of Statutory Auditors

(Compagnie Nationale des Commissaires aux Comptes)

relating to this

engagement and with international standard ISAE 3000 (revised)

(3)

.

Independence and quality control

Our independence is defined by regulatory texts, the French Code of Ethics

for Statutory Auditors

(Code de déontologie de la profession de commissaire

aux comptes)

and the requirements of Article L. 822-11-3 of the French

Commercial Code (Code de commerce). In addition, we implemented a

quality control system (International Standard on Quality Control 1) which

includes documented policies and procedures aimed at ensuring compliance

with ethical requirements, French professional guidance, and applicable

legal and regulatory requirements.

Nature and scope of procedures on the Information

We planned and performed our work considering the risks of material

misstatement of the Information.

We believe that the procedures we performed in the exercise of our

professional judgment enable us to provide a limited assurance conclusion:

• We assessed the appropriateness of the Reporting Criteria with respect

to its relevance, completeness, reliability, neutrality and clarity, by taking

into consideration, where relevant, the sector’s best practices;

• We verified the set-up of a process to collect, compile, process and check

completeness and consistency of the Information;

• We interviewed the relevant persons from the Group Environmental

and Social Responsibility Department, the Group Health and Safety

Department and the Group Human Resources Department in order

to analyze the deployment and application of the Reporting Criteria;

• We set up analytical procedures on the information and verified, using

sampling techniques, the calculations as well as the consolidation of the

Information;

• We tested the Information for a representative sample of entities that

we selected

(4)

based on their activity, their contribution to the consolidated

Information, their location and for a risk analysis. We conducted

interviews to verify the proper application of the procedures and

conduced substantive tests, using sampling techniques, to verify

the calculations performed and reconcile data with supporting evidence.

The selected sample represents 40% of the workforce and between 8%

and 69% of the environmental Information tested.

The procedures performed for a limited assurance engagement are less

extensive than those required for a reasonable assurance engagement

performed in accordance with professional standards; a higher level of

assurance would have required more extensive verification work.

Nature and scope of procedures on the Selected Information

With regard to the Selected information, we carried out work of the same

nature as those described in the "Nature and scope of procedures on

the Information" section, but in greater depth, in particular with regard

to the scope of the tests.

The sample selected represents 40% of the workforce and between 16%

and 65% of the environmental Information tested.

We believe that this work allows us to express reasonable assurance

on the Selected Information

ParisLa Défense March 13 2023

The Statutory Auditors

French original signed by

DELOITTE ASSOCIES

Nadia Laadouli Associée Patrick E Suissa Associé

ERNST YOUNG et Autres

CharlesEmmanuel Chosson Associé Guillaume Rouger Associé

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