ADP // 2021 Universal Registration Document

SOC I AL , ENV I RONMENTAL AND SOC I ETAL RESPONS I B I L I TY I NFORMAT I ON 4 TAXONOMY

4 . 4 TAXONOMY

Groupe ADP is subject to the obligation to publish the information provided for by the Taxonomy Regulation in its extra-financial performance statement (“NFPS”), as a public interest entity as defined by article L. 820. 1 III of the French Commercial Code exceeding, at year-end, individually or on a consolidated basis: ◆ an average number of 500 employees; and ◆ a total balance sheet of more than €20 million or total net revenue of more than €40 million. This disclosure requirement applies to all consolidated activities (excluding equity-accounted companies), including those located outside the European Union.

This chapter has been prepared by Groupe ADP in application of: ◆ regulation (EU) 2020/852 of 18 June 2020 on the establishment of a framework to promote sustainable investments; ◆ of the delegated act of 4 June 2021 supplementing the Regulation with the technical review criteria to determine the conditions under which an economic activity can be considered as contributing substantially to climate change mitigation or adaptation to it and if this economic activity causes significant harm to any of the other environmental objectives; ◆ of the delegated act of 6 July 2021 presenting the mandatory qualitative and quantitative information and specifying the reporting method and format expected by the Taxonomy Regulation. Indicators Three types of indicators are used to measure the contribution of activities to the European Union’s environmental objectives: ◆ the % of revenue from eligible/aligned activities; ◆ the % of capital expenditure (CapEx) of eligible/aligned activities; ◆ the % of operating expenses (OpEx) of eligible/aligned activities. Definition of eligible and aligned activities Eligible sustainable activities are those listed in the delegated act of 4 June 2021. Are considered aligned sustainable activities, those that meet the technical review criteria and: ◆ that make a substantial contribution to at least one of the following six environmental objectives: ◆ climate change mitigation,

OBLIGATIONS AND METHODOLOGY OF THE TAXONOMY REGULATION

◆ pollution prevention and reduction, ◆ sustainable use and protection of aquatic and marine resources, ◆ protection and restoration of biodiversity and ecosystems; ◆ while avoiding negative effects on the other five (DNSH: “Do No Significant Harm”); and ◆ comply with minimum social guarantees. Gradual implementation between 2022 and 2024 For the 2022 reporting on the 2021 financial year, the obligation to publish in the DPEF only concerns the share of the revenue, CapEx andOpEx indicators eligible for the taxonomy and covering only the two climate objectives (climate change mitigation and adaptation to climate change). In 2023, the disclosure obligation should be extended to the share of revenue, CapEx and OpEx eligible and aligned with the taxonomy and covering all six environmental objectives. Finally, in 2024, the report should be subject to verification by an independent third party (draft EU CSRD directive of April 2021).

◆ adaptation to climate change, ◆ transition to a circular economy,

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