BPCE - 2019 Universal Registration Document

NON-FINANCIAL PERFORMANCE REPORT

CSR REPORTING METHODOLOGY

the subsidiaries of Crédit Coopératif; • SBE, PRIAM; • the i-BP, IT-CE and BPCE-IT organizations; • BPCE SA group and Natixis SA; • BPCE Lease, BPCE Car Lease, BPCE Factor, BPCE • Financement; Natixis Payment Solutions, Natixis Interépargne. • 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 Banques Populaires, the Caisses d’Epargne, BPCE SA group and the IT subsidiaries of Groupe BPCE. It represents 89% of permanent staff (incl. work-study contracts) covered by the human resources data. ENVIRONMENTAL AND SOCIETAL INDICATORS – REPORTING SCOPE For 2019, 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 Banques Populaires and their subsidiaries in France; the 15 companies of the Caisse d’Epargne network and their • subsidiaries; BPCE, BPCE Factor, BPCE Financement, BPCE Lease, • Compagnie Européenne de Garanties et de Cautions, BPCE IT, i-BP, IT-CE, Natixis SA and its subsidiaries in France, Banque Palatine and its subsidiaries in France, Crédit Foncier.

The methodologies and scopes related to BRED Banque Populaire, Crédit Coopératif and Natixis are outlined in their respective management reports. SCOPE OF THE CARBON REVIEW In 2019, a working group comprising representatives of Groupe BPCE entities, overseen by the Group CSR & Sustainable Development division and Carbone 4, was tasked with optimizing the indicators used in the carbon review. All the indicators were reviewed to pinpoint those with an insignificant impact, those which are difficult to obtain and those offering little scope for action. The conclusions led to the removal of 25 indicators covering procurement, fixed assets, transport, customer/visitor travel and refrigerants, representing 10.81% of the Group’s total carbon emissions in 2018. Following this change, Groupe BPCE’s carbon review for 2018 and 2017 was recalculated to cover the same scope. This review was also used to recalculate data from previous years (2018 and 2017), using the same scope of consolidation as in 2019. 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).

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UNIVERSAL REGISTRATION DOCUMENT 2019 | GROUPE BPCE