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

TAXONOMY

ANALYSIS OF GROUPE ADP ’S ACTIVITIES FOR 2022 REPORTING ON THE 2021 FINANCIAL YEAR

infrastructure (VAL at Paris-Orly and Paris-Charles de Gaulle). All of these activities are eligible and the indicators are available. “Real estate” activity (7.1, 7.2, 7.3, 7.4, 7.5, 7.6, 7.7) This includes the construction, renovation, upkeep and maintenance of buildings owned by Groupe ADP (excluding land), i.e. mainly: passenger terminals, cargo terminals, aircraft maintenance hangars and buildings relating to the real estate diversification activity (hotels, offices, business buildings, etc.). While all of these activities are eligible, data specifically relating to real estate is not always separate from data on activities that are not eligible (aeronautical or road activities, see above). As a result, the indicators included in the 2021 report will only refer to the diversification real estate buildings and will exclude the other real estate activities which will be the subject of additional work in 2022 to obtain the revenue, CapEx and OpEx relating exclusively to the eligible activities (see below). However, certain activities are intrinsically eligible and the indicators are available. These are activities related to equipment enabling energy efficiency gains, electric vehicle charging stations (BRVE), meters and renewable energy equipment. They are respectively attached to activities 7.3, 7.4, 7.5, and 7.6. “Energy and water” activities (4.9, 4.15, 4.16, 4.22, 4.24, 5.1, 5.2, 5.3, and 5.4) This includes energy production, construction and operation of heating and cooling networks and electricity distribution. It also includes the construction, operation and renewal of catchment/ collection, treatment and water distribution networks (rainwater, wastewater, drinking water, and pressurised water). For the Group, this activity involves the installation and operation of electric heat pumps, the production and distribution of cold, the production and distribution of heat from geothermal energy and bioenergy, the production of electricity from photovoltaic panels and the distribution of high, medium and low voltage electricity. In addition, Groupe ADP also ensures the construction, extension, operation and renewal of water collection, treatment and distribution networks (drinking water, rainwater, wastewater, and pressurised water). While all of these activities are eligible, revenues specifically related to energy activities are not always distinct from revenues from activities that are not eligible (aeronautical or road activities, see above). Thus, while the CapEx of the energy production and distribution activities are easily identifiable and will be defined for 2021, the determination of revenue requires ongoing reflection and analysis. According to the taxonomy regulation, revenues related to the sale of heat must be separated for production activities, on the one hand, and distribution activities, on the other. As Groupe ADP is not in a position to carry out this separation at this point, this income will be allocated 100% to distribution activities.

Groupe ADP has studied the activities described in the Taxonomy Regulation and the delegated acts in order to select those it carries out. The highlighted activities were then analysed to determine their eligibility. Finally, Groupe ADP studied the availability of indicators (revenue, CapEx, OpEx) in connection with these same activities, in particular according to the accounting breakdown. Analysis of the eligibility of Groupe ADP’s activities “Low-carbon airport infrastructure” activity (6.17) This includes the construction, modernisation, maintenance and operation of infrastructure necessary for the operation of aircraft whose CO 2 exhaust emissions are null or to the airport’s own operations, as well as the supply of electricity on the ground and air conditioning to stationary aircraft. Concerning airport infrastructure, aircraft emitting no CO 2 are non-existent or rare in the short term. As a result, the activities concerned (runways, aircraft taxiways, parking stands, runway storage areas, aircraft bridges, baggage sorting facilities, etc.) are not eligible for the 2021 report. On the other hand, the activities of supplying electricity on the ground and air conditioning to stationary aircraft (400 Hz, air conditioning units) are indeed eligible and the indicators available. “Infrastructure for road transport and low-carbon public transport” activity (6.15) This includes the construction, modernisation, maintenance and operation of infrastructure necessary for the operation of road transport whose CO 2 exhaust emissions are nil, as well as transhipment infrastructure and the infrastructure necessary for the operation of urban transport. Road vehicles with zero CO 2 emissions are in the minority in the short term. As a result, all of Groupe ADP’s road transport activities (terminal car parks, car parks outside terminals accommodating passengers, road infrastructure) are not eligible for the 2021 financial year. On the other hand, car parks outside the terminals (offices, hotels, etc.) and belonging to the “diversification real estate” activity are eligible (see below) and the indicators are available. “Rail transport infrastructure” activity (6.14) This includes the construction, modernisation, operation and maintenance of surface and underground railways as well as bridges and tunnels, stations, terminals, rail service facilities and safety and traffic management systems. For Groupe ADP and in particular for the Paris airports, this activity concerns reception infrastructure linked to rail transport access (e.g. TGV), public rail transport to airports (RER, metro, CDG Express for Paris), as well as the intra-platform rail

4

219

AÉROPORTS DE PAR I S / UN I VERSAL REG I STRAT I ON DOCUMENT 202 1