2021 Universal Registration Document

4 CORPORATE RESPONSIBILITY

SDG/GRI/TCFD-CDSB cross-reference table

TCFD-CDSB (3) (Climate Change Reporting Framework)

Universal Registration Document

SDGs (1)

GRI (2)

Chapter/ Section Chapter/Section heading

Page

3.

Environmental Responsibility: Carbon-neutral trajectory – Net-zero emissions by 2028 (page 120)

3.1.

Environmental strategy

120

17

GRI 102-14 GRI 102-15 GRI 302-1 GRI 302-2 GRI 302-4 GRI 302-5 GRI 305-1 GRI 305-2 GRI 305-4 GRI 305-5 GRI 413-1

REQ-01 REQ-02

3.1.1.

Key milestones in the Group's environmental strategy

120

REQ-02

3.1.2.

Adoption of TCFD and CDSB recommendations and scenario analysis Achieving net-zero emissions by 2028

120

REQ-11

3.1.3.

121 122 122 123

REQ-02 REQ-02

3.2.

Environmental policy

3.2.1. 3.2.2.

Seven priority areas of action

Summary of greenhouse gas emissions by scope Incorporating climate risks and opportunities into the Group’s strategy

3.3.

124

9, 11, 12, 13, 15

GRI 102-15 GRI 201-2 GRI 308-2

REQ-03 REQ-04 REQ-05

3.3.1. 3.3.2. 3.3.3. 3.3.4. 3.3.5.

Identification process

124 124 124 125 125 125

Climate change risks & opportunities

Physical risks Transition risk

Opportunities for the Group

3.4.

Optimising resource consumption and reducing greenhouse gas emissions

3.4.1.

Direct activities

125

GRI 302-1 GRI 302-2 GRI 302-3 GRI 303-4 GRI 303-5 GRI 305-1 GRI 305-2 GRI 305-3 GRI 305-4 GRI 305-5 GRI 305-1 GRI 305-2 GRI 305-3 GRI 305-4 GRI 305-5 GRI 306-1 GRI 306-2 GRI 306-3 GRI 306-4 GRI 306-5 GRI 307-1

REQ-04 REQ-05

3.4.2.

Indirect activities

129

REQ-04 REQ-05

3.5.

Green taxonomy (Regulation (EU) 2020/852 of 18 June 2020) Actions undertaken in 2021 to implement the Taxonomy Regulation Activities of marginal importance relative to the Taxonomy

132

3.5.1.

132

3.5.2.

133

3.6.

Outlook

134

GRI 302-4 GRI 302-5 GRI 305-4 GRI 305-5 GRI 305-6

REQ-06

SDGs: For more information, see page 319. (1) GRI: Indicators from the GRI standards (2016-2021). (2) TCFD-CDSB REQ: For more information, see the Glossary on page 319. (3)

153

SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021