2021 Universal Registration Document

6. 2021 Parent Company Financial Statements

Integrated presentation of Sopra Steria

1

239 240 241 242 243 243 243 244 248 262 273 274 275 275 276 276 276 277 278 280 266 270 283 284 284 285 286 292 293 293 294 295 296 297 303 313 314 315 318 280 281 281 282

Chairman's message Key figures for 2021

2 3 4 5 6 8

Income statement

Balance sheet

History and corporate plan Our mission and values

Cash flow statement

Company description 1. Significant events 2. Accounting policies 3.

Governance

Corporate responsibility Business model and... ...the value creation chain

10

Notes to the income statement 4. Notes to the balance sheet 5.

11

Breakdown of revenue and the workforce

12 13 14 15 16

Other information 6.

Strategy & Ambitions

Statutory Auditors’ report on the parent company financial statements Statutory Auditors’ special report on related-party agreements

Risk Management

Financial performance Dialogue with investors

7. Share ownership structure General information 1. Share ownership structure 2. Employee share ownership 3.

1. Business overview and strategies Sopra Steria Group at a glance 1. History of Sopra Steria Group 2.

19 20

21

Digital services market 3. Sopra Steria’s activities 4. Strategy and objectives 5. 2021 Full-year results 6.

22 23 28 33 34 35 37 38 45 45 31

Voting rights 4.

Threshold crossings 5.

Shareholders’ agreements 6.

Control 7.

Subsequent events 7.

Share buyback programme 8. Changes in share capital 9.

Simplified Group structure at 31 December 2021 8.

Group organisation 9.

Securities giving access to the share capital – 10. Potential dilution Information on transactions in securities by Directors 11. or persons mentioned in Article L. 621-18-2 of the French Monetary and Financial Code Authorisations to issue securities granted to the Board 12. of Directors at the Combined General Meetings of 9 June 2020 and 26 May 2021 Information required by Article L. 22-10-11 of the French 13. Commercial Code relating to public tender or exchange offers

2. Risk factors and internal control

Risk factors 1. Insurance 2.

Internal control and risk management 3.

Procedures relating to the preparation and processing 4. of accounting and financial information

49

3. Corporate governance

51 52

Organisation and operation of governance 1.

Compensation policy 2.

81

Monthly share prices and trading volumes 14. on Euronext Paris

Standardised presentation of compensation 3. paid to company officers Departures from the guidelines set forth 4. in the AFEP-MEDEF Code

85

Share price performance 15.

Dividend per share 16.

96

8. Additional information Articles of Association 1.

4. Corporate responsibility

97 98 99

Message from the Chief Executive Officer

Person responsible for the Universal Registration 2. Document and information on the auditing of the Company’s financial statements

Sopra Steria’s Corporate Responsibility Strategy 1. Social responsibility: a committed and responsible 2. Group Environmental Responsibility: Carbon-neutral 3. trajectory – Net-zero emissions by 2028 Engaging our stakeholders to meet their needs better 4. SDG/GRI/TCFD-CDSB cross-reference table 6. Social and environmental indicators 7. Report by the independent third party 8. of the consolidated statement of non-financial performance presented in the Management Report Methodological note 5. Consolidated statement of comprehensive income Consolidated statement of financial position Consolidated statement of changes in equity Notes to the consolidated financial statements Statutory Auditors’ report on the consolidated financial statements Consolidated cash flow statement 5. 2021 Consolidated Financial Statements Consolidated statement of net income

107

Provisional reporting timetable 3. Regulatory disclosures in 2021 4. Documents available to the public 5.

120 135 150 152 155

9. General Meeting

Agenda 1.

Summary of resolutions 2. Text of the resolutions 3.

Special report of the Board of Directors 4. STATEMENT BY THE PERSON RESPONSIBLE FOR THE UNIVERSAL REGISTRATION DOCUMENT

163

169 170 171 172 173 174 175

INDEX

GLOSSARY

CROSS-REFERENCE TABLE FOR THE 2021 UNIVERSAL REGISTRATION DOCUMENT CROSS-REFERENCE TABLES FOR THE MANAGEMENT REPORT CROSS-REFERENCE TABLE FOR THE REPORT ON CORPORATE GOVERNANCE CROSS-REFERENCE TABLE FOR THE ANNUAL FINANCIAL REPORT

320

323

233

325

327

Elements of the Annual Financial Report are identified by the logo