BPCE - 2018 Registration document

2 NON-FINANCIAL PERFORMANCE REPORT CSR reporting methodology

Role of methodology tools Risk analysis matrix

Reporting period Published data cover the period from January 1, 2018 to December 31, 2018. Where physical data are not exhaustive for the period, the contributors made approximate calculations to estimate the value of the missing data from average ratios provided by Groupe BPCE (in the user guides) based on FTEs and/or the area covered. The contributors reviewed the estimates used and sent their comments along with the information provided and approved by the Group. Comparability For 2018, Groupe BPCE chose only to report figures for a single year for some indicators, namely those that have undergone a major change in definition since 2017 and some that were newly introduced in 2018. Controls The “ESG information quality control framework” covers the organization of controls of ESG information in Groupe BPCE, and describes the main policies in place in this area. It applies to all Groupe BPCE entities in the consolidated scope: the central institution, its direct and indirect subsidiaries, all BPCE affiliates and their subsidiaries. Each entity is responsible for the accuracy of its CSR data. The same applies to Groupe BPCE’s operational divisions. At Group level, all data collected are verified and subject to a careful review of units and data consistency. Contributors are asked for an explanation where figures appear unjustified. The third level of control is the Internal Audit, which performs checks on entities’ CSR reporting as part of its multi-annual audit plan (from 2017). If any data published in the management report for the previous year prove inaccurate, a correction is made with an accompanying explanation on the bottom of the same page.

The matrix used to rate the 21 CSR risks provides a rating of gross risks based on their frequency and severity over three years. It also measures the Group’s net risk exposure in terms of the risk management systems (processes/quality, resources, controls) used. User Guides The user guide, addressed to all contributors to the Group’s CSR reporting processes, was updated for 2018. It sets out the following with respect to the Group’s registration document (but also for each entity; i.e. annual management report or registration document): the regulatory environment; ● the timeline; ● the reporting process (scope, rules on extrapolation for incomplete ● data, consolidation rules and the information control process); a glossary. ● This guide also relies on a CSR reporting standard that specifies all of the indicators published, their definitions, their units, the corresponding GRI reference, their sources, how they are calculated and collected, and examples of controls to carry out. A Group carbon review user guide was also updated in 2018. The guide is intended to promote the carbon review system. The purpose of this guide is to: present the general principles of the method developed by the ● Group; review the system’s history and the most recent changes to the ● system; offer a uniform presentation of the reporting rules for Groupe ● BPCE’s greenhouse gas emissions reviews (reporting period, scope, extrapolation rules, etc.); enable departments to establish action plans for carbon reduction ● while meeting the requirements of Article 75 of the Grenelle 2 Act, which concerns greenhouse gas emissions reviews and the Local Climate-Energy Plan (“PCET”) plan.

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Registration document 2018