Applus Services, S.A. and Subsidiaries Independent Limited Assurance Report Deloitte, S.L. Avda, Diagonal, 654 08034 Barcelona Deloitte Espana Tel: ±34 932 80 40 40 www.deloitte.es Translation of a report originally issued in Spanish. in the event of a discrepancy, the Spanish-language version prevails. INDEPENDENT LIMITED ASSURANCE REPORT To the Shareholders of Applus Services, S.A., In accordance with Article 49 of the Spanish Commercial Code, we have performed the verification, with a scope of limited assurance, of the 2019 Corporate Social Responsability Report (CSR), which contains the Consolidated Non-Financial Information Statement (NFIS) for the year ended December 31, 2019 of Applus Services S.A. and subsidiaries ("Applus" or "the Group"), which forms part of the Consolidated Directors' Report of Applus. The CSR includes information, additional to that required by current Spanish corporate legislation relating to non-financial reporting and by the Global Reporting Initiative Standards for sustainability reporting in their Core option ("GRI standards"), that was not the subject matter of our verification. In this regard, our work was limited solely to the verification of the information identified in the "Cross references table: GRI and Global Compact" and in the "Cross references table: Spanish Act 11/2018" of the CSR. Responsibilities of the Directors The preparation and content of the Applus CSR are the responsibility of the Board of Directors of Applus. The CSR was prepared in accordance with GRI standards in their core option. The NFIS included in the CSR was prepared in accordance with the content specified in current Spanish corporate legislation and with the criteria of the selected GRI standards, as well as other criteria described as indicated for each matter in the "Cross references table: Law 11/2018" in the CSR. These responsibilities of the Board of Directors also include the design, implementation and maintenance of such internal control as is determined to be necessary to enable the CSR and the NFIS to be free from material misstatement, whether due to fraud or error. The directors of Applus are also responsible for defining, implementing, adapting and maintaining the management systems from which the information necessary for the preparation of the CSR and the NFIs is obtained. cur independence and quality control We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA), which is based on the fundamental principles of integrity, objectivity, professional competence, due care, confidentiality and professional behaviour. Our firm applies International Standard on Quality Control 1 (ISQC 1) and, accordingly, maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Our engagement team consisted of professionals who are experts in reviews of non-financial information and, specifically, in reporting on economic, social and environmental performance. Deloitte, S.L. Inscrita en el Registro Mercantil de Madrid, tome 13.650, section 8', folio 188, hoja M-54414, inscription C.I.F., 6-79104459. Domicilio social: Plaza Pablo Ruiz Picasso, 1, Torre Picasso, 28020, Madrid. Our Responsibility Our responsibility is to express our conclusions in an independent limited assurance report based on the work performed that refers exclusively to 2019. Information on priors years was not subject to the verification required by prevailing Spanish corporate legislation. We conducted our review in accordance with the requirements established in International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, currently in force, issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC), and with the guidelines published by the Spanish Institute of Certified Public Accountants on attestation engagements on regarding non-financial information statements. The procedures performed in a limited assurance engagements vary in terms of nature and timing, and are less in extent that for reasonable assurance engagements and, consequently, the level of assurance provided is also lower. Our work consisted in requesting information from management and the various business units of Applus that participated in the preparation of the CSR, which includes the NFIS, reviewing the processes used to compile and validate the information presented in the CSR and carrying out the following analytical procedures and sample-based review tests: • Meetings held with Applus personnel to ascertain the business model, policies and management approaches applied, and the main risks relating to these matters, and to obtain the information required for the external verification. • Analysis of the scope, materiality and completeness of the contents included in the CSR based on the materiality analysis carried out by Applus and described in the " CSR performance" section of chapter 4 of the Corporate Social Report, also considering contents required by current Spanish corporate legislation. • Analysis of the processes used to gather and validate the data presented in the 2019 CSR. • Verification, by means of sample-based review tests, of the information relating to the contents identified in the "Cross references table: GRI and Global Compact" and the Table of "Equivalents with Law 11/2018 on non-financial reporting" in the CSR, and the appropriate compilation thereof based on the data furnished by Applus information sources. • Obtainment of a representation letter from the directors and management. Conclusion Based on the procedures performed and the evidence obtained, no matter has come to our attention that causes us to believe that: A) The NFIS included in the 2019 CSR of Applus was not prepared, in all material respects, including the adequacy of the contests revised detailed in the "Cross references table: GRI and Global Compact", in accordance with GRI Standards in their core option. B) Applus NFIS for the year ended 31 December 2019 was not prepared, in all material respects, in accordance with the content specified in current Spanish corporate legislation and with the criteria of the selected GRI Standards, as well as other criteria described as indicated for each matter in the "Cross references table: Law 11/2018" in the CSR. - 2 - Use and distribution This report has been prepared as required by current Spanish corporate legislation and may not be suitable for any other purpose or jurisdiction. DELOITTE, S.L. Ana Torrens Borras 21 February 2020 - 3 - Arp!use CORPORATE SOCIAL RESPONSIBILITY REPORT 2019 Date: 18/02/2020 Page 1de 142 lue CSR REPORT SUMMARY The Applus+ Group believe in acting responsibly to generate value in our business operations and within society. This direction drives improvements in our economic performance, helps build trust in our teams, brings direct and indirect benefits to society and increases the trust held by stakeholders and investors. Our people To develop our workforce, we focus on training, retaining and attracting highly TALENTED PROFESSIONALS, as well as fostering a DIVERSE, INCLUSIVE AND SAFE ENVIRONMENT, based on orTtlAi nnn-rtr.rillor Our Group currently has a workforce of 23,051 professionals, distributed across more than 70 countries. Our divisions comprise men and women, a large variety of number of nationalities, cultures, religions, and age. We are developing specific plans to promote diversity, Inclusion and equality addressed to women, people with different abilities and ethnic groups. In 2019, we approved the Applus+ Dliersity and Equality Polkyto establish the principles assumed by the Group to be inclusive. We are convinced that talented Individuals are the key to long-term sustalnability and competitiveness. To support this In 2019, we drew up 137 development plans for individual personnel from the Group's managers in 26 countries, induding more than 406 actions. For managers with high potential, the first group of Applus+ managers graduated from the Global Management Development Programme (GMDP) In 2019, and a fresh Intake of 29 managers from across the Group joined the second edition of the programme later In 2019. As a consequence of recognising talent, we filled approximately 77.5% of all available management position internally. Employment engagement was also one of our key areas of focus In 2019. To Improve and Increase the satisfaction and commitment of our employees, we continued to Implement and follow-up the action plans designed after analysing the outcomes of our last employee satisfaction survey. In 2019, we reduced our accidents rate by almost 10%, and reduced 26 % the severity rate as a result of reinforcing our best practices In occupational health and safety, and Increasing activities to raise awareness throughout the Group, such as the annual Safety Day, specific periodic campaigns, sharing of lessons learned, safety award campaigns, etc. Stak6iiOldet 6ligagerneiii To deliver value for our stakeholders, we maintain a continuous DIALOGUE WITH OUR STAKEHOLDERS, whIrh prt.lillekg the arm 0 tin ht 15i1M2,55 model and sustalnabilitv inlilAtivPg to their item During 2019, the Group continued to strengthen communication channels with all