BPCE - 2018 Registration document

NON-FINANCIAL PERFORMANCE REPORT CSR reporting methodology

2.6.2

Reporting scope for 2018

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ENVIRONMENTAL AND SOCIETAL INDICATORS – REPORTING SCOPE In 2018, the reporting scope covers 94% of Groupe BPCE’s permanent headcount. It includes the following entities (barring specifically-mentioned exceptions): the 14 companies of the Banque Populaire network, composed of ● the Banque Populaire banks and their subsidiaries in France; the 15 companies of the Caisse d’Epargne network and their ● subsidiaries; BPCE, BPCE IT, i-BP, IT-CE, Natixis SA and its subsidiaries in France, ● Banque Palatine and its subsidiaries in France, Crédit Foncier; the subsidiaries of BPCE International are no longer included in the ● 2018 CSR scope, unlike in 2017. The methodologies and scopes related to BRED Banque Populaire, Crédit Coopératif, and Natixis are outlined in their respective management reports. DIFFICULTIES AND LIMITATIONS It is difficult to analyze and interpret the data owing to the large number of information systems in use within Groupe BPCE. The reporting scopes vary according to the type of data (human resources, environmental, societal or business data).

Groupe BPCE’s long-term objective is to meet the regulatory requirement of producing CSR reporting for the statutory scope of consolidation (the same as used for the publication of the Group’s consolidated financial statements). The scope established for 2018 was defined as reasonably as possible under the circumstances. This scope varies depending on the type of indicator. The scope will tend to expand every year, with the aim of covering the entire statutory scope of consolidation. HUMAN RESOURCES INDICATORS – REPORTING SCOPE In 2018, the reporting scope reviewed for human resources indicators (excluding training and absenteeism) included the following: the Banque Populaire banks; ● the Caisses d’Epargne; ● Banque de Savoie, Banque Dupuy, de Parseval, Banque Marze; ● the Caisses du Crédit Maritime; ● the subsidiaries of Crédit Coopératif; ● SBE, PRIAM; ● the i-BP, IT-CE and BPCE-IT organizations; ● BPCE SA group and Natixis SA. ● The human resources reporting scope covers 90% of the Group’s headcount in France. With respect to training and absenteeism data, the scope is limited to the Banque Populaire banks, the Caisses d’Epargne, BPCE SA group, and the IT subsidiaries of Groupe BPCE. It represents 87% of permanent staff (incl. work-study contracts) covered by the human resources data.

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Registration document 2018