An overview of the scope of our audit Our group audit was scoped by obtaining an understanding of the group and its environment, including group-wide controls, and assessing the risks of material misstatement at the group level. Based on that assessment, we focused our group audit scope primarily on the audit work at 17 component operations in 11 countries. 11 of these were subject to a full audit, whilst the remaining six were subject to specified audit procedures where the extent of our testing was based on our assessment of the risks of material misstatement and of the materiality of the group’s operations at those locations. These locations are geographically spread across all regions, reflecting Givaudan’s global operations. We obtain assurance over these countries through a combination of audit procedures performed locally, within the Givaudan shared service centres and centrally at the Head office. In aggregate, these components represented scope coverage of: Sales Operating income Total assets In scope Out of scope 73  27  86  14  76  24  All other wholly owned and joint venture businesses were subject to analytical review procedures for the purpose of the Group audit. Annual statutory audits are conducted by Deloitte at the majority of the Group’s affiliates, although these are predominantly completed subsequent to our audit report on the consolidated financial statements. At the parent entity level we also tested the consolidation controls and carried out analytical procedures to confirm our conclusion that there were no significant risks of material mis-statement of the aggregated financial information of the remaining components not subject to audit or audit of specified account balances. The group audit team virtually visited some key locations as defined at planning stage. We are defining our visits based on significance of the affiliates and main events occurred during the year. All component audit partners were included in planning briefings, we discussed their risk assessment and we reviewed the documentation of the results from their procedures. 103 Givaudan — 2021 Governance, Compensation and Financial Report Governance Report Compensation Report Consolidated Financial Report Statutory Financial Report Appendix