2021 Universal Registration Document

GLOSSARY

Corporate responsibility Sustainable Development Goals (SDGs) defined by the p United Nations: The Sustainable Development Goals (SDGs) defined by the United Nations are 17 global goals adopted by all of the organisation’s member states in 2015 to be achieved by 2030. They cover many different areas, from protecting the planet to building a more peaceful world and ensuring that everyone can live in safety, security and dignity. These goals are part of a development programme that aims to prioritise support for the most vulnerable, especially children and women. https://sustainabledevelopment.un.org/sdgs Materiality matrix: A materiality analysis helps identify and p prioritise the most relevant issues for a company and its stakeholders, and is presented in the form of a matrix, which plots these issues according to their importance to the company (x-axis) and to its external stakeholders (y-axis). Materiality: The degree of materiality determined reflects the p extent to which an issue is capable of influencing the company’s strategy, reputation or financial health. Greenhouse gases (GHG): Greenhouse gases are gaseous p components that absorb infrared radiation emitted from the earth’s surface and contribute to the greenhouse effect. The increase in their concentration in the earth’s atmosphere is one of the factors causing global warming. Science Based Targets initiative (SBTi): Science Based p Targets is an internationally recognised initiative offering mathematical models for identifying the environmental footprint of activities so as to be able to set ambitious greenhouse gas emissions reduction targets. CDP: Non-profit organisation that runs the global disclosure p system for investors, companies, cities, countries and regions to manage their environmental impact. Task Force on Climate-related Financial Disclosures p (TCFD): A task force focused on climate-related financial disclosures, created as part of the G20 Financial Stability Board. The TCFD is one of the most important developments in the area of climate reporting by businesses. Net-zero emissions: When all greenhouse gas emissions p generated by an organisation throughout its value chain are removed from the atmosphere thanks to emissions capture projects, bringing net emissions to zero. Scope 1 of the GHG Protocol: Covers direct greenhouse p gas emissions arising from the combustion of fossil fuels (petroleum, fuel oil, biodiesel and gas) and the escape of coolants from air conditioning systems in offices and on-site data centres. Scope 2 of the GHG Protocol: Covers indirect greenhouse p gas emissions associated with consumption of grid electricity and district heating in offices and on-site data centres. Scope 3 of the GHG Protocol: Covers indirect greenhouse p gas emissions associated with energy-related activities not included in Scopes 1 or 2, purchased goods and services, capital goods, waste, upstream transportation of goods, business travel, upstream leased assets, investments, transportation of visitors and clients, downstream

transportation of goods, use of sold products, end-of-life treatment of sold products, downstream franchises, downstream leased assets and employee commuting. Market-based : Method for calculating greenhouse gas p emissions based on emissions factors specific to the energy source used. Climate Disclosure Standards Board (CDSB): The Climate p Disclosure Standards Board is an international consortium of businesses and environmental NGOs that works in particular with the TCFD on these issues. The CDSB has built a reporting framework covering the following 12 recommendations: CDSB/REQ-01 Governance: Disclosures shall describe the p governance of environmental policies, strategy and information. CDSB/REQ-02 Management’s environmental policies, p strategy and targets: Disclosures shall report management’s environmental policies, strategy and targets, including the metrics, plans and timeliness used to assess performance. CDSB/REQ-03 Risks and opportunities: Disclosures shall p explain the material current and anticipated environmental risks and opportunities affecting the organisation. CDSB/REQ-04 Sources of environmental impact: p Quantitative and qualitative results, together with the methodologies used to prepare them, shall be reported to reflect material sources of environmental impact. CDSB/REQ-05 Performance and comparative analysis: p Disclosures shall include an analysis of the information disclosed in REQ-04 compared with any performance targets set and with results reported in a previous period. CDSB/REQ-06 Outlook: Management shall summarise their p conclusions about the effect of environmental impacts, risks, opportunities and policy outcomes on the organisation’s future performance and position. CDSB/REQ-07 Organisational boundary: Environmental p information shall be prepared for the entities within the boundary of the organisation or group for which the mainstream report is prepared and, where appropriate, shall distinguish information reported for entities and activities outside that boundary. CDSB/REQ-08 Reporting policies: Disclosures shall cite the p reporting provisions used for preparing environmental information and shall (except in the first year of reporting) confirm that they have been used consistently from one reporting period to the next. CDSB/REQ-09 Reporting period: Disclosures shall be p provided on an annual basis. CDSB/REQ-10 Restatements: Disclosures shall report and p explain any prior year restatements. CDSB/REQ-11 Conformance: Disclosures shall include a p statement of conformance with the CDSB Framework. CDSB/REQ-12 Insurance : If assurance has been provided p over whether reported environmental information is in conformance with the CDSB Framework, this shall be included in or cross-referenced to the statement of conformance of REQ-11.

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2021