BPCE - 2020 Universal Registration Document

NON-FINANCIAL PERFORMANCE STATEMENT

CSR REPORTING METHODOLOGY

CSR reporting methodology 2.5

This section explains the methodology applied by Groupe BPCE in its CSR reporting.

2.5.1

CSR reporting structure

Sustainable development indicators based on the Global Reporting Initiative (GRI) guidelines are used to complete the non-financial performance report, in line with the ESG risk analysis performed by the Group in 2020 (see Chapter 2.2.4). The indicator guidelines were also updated to incorporate the 2018 regulatory changes, the expectations of our stakeholders (rating agencies, investors, NGOs, etc.), feedback from CSR officers in charge of reporting, and the recommendationsof the independent third party for fiscal year 2019. ENVIRONMENTAL INDICATORS For fiscal year 2020, the internal environmental indicators were collected from the entities’ CSR officers in collaboration with their logistics officers, via the SPIDER data entry tool. For the carbon review, the Group uses the methodologydefined in ISO 14064. Data are collected annually by each entity’s CSR officers, and are reported in the COGNOS tool, rolled out in 2015. Most of the emissions factors are based on those set by the French Environment and Energy ManagementAgency (ADEME) and are updated annually. In accordance with the general principles of carbon accounting, the integration of emission factors specific to Groupe BPCE is encouraged in the following cases: to compensate for a lack of appropriate factors; • to replace ADEME’s emissions factors (or factors from any • other public or semi-public source) when they are not relevant or sufficiently detailed. Environmental transition indicators are business indicators (eco-loans) collected from centralized databases for both networks. Indicators on outstanding renewable energy loans are collected from the Group Risk division. HUMAN RESOURCES INDICATORS No major changes were made to the human resources indicators so as to ensure stability and to allowfor comparison. Human resources data (excluding training) are extracted from two centralized information systems managed by the Group HR Data Management and Information Systems division, namely the “Services” data center and “My Link RH” for companies in the Caisse d’Epargne network, and the “Perse” data center for all other entities. The data extracted from the two information systems are verified following a regular control process at Group level, according to the human resources indicators published in the registration document.

Permanent contracts include work-study contracts with an indefinite term. Fixed-term contracts include fixed-term work-study contracts (professionalization contracts and apprenticeships). Employees included in the headcount at December 31 of each year include those departing on that date and those whose contracts have been suspended. New hires data refer to new hires on permanent and fixed-term contracts signed between January 1, and December 31, including work-study contracts (professionalization and apprenticeships). Departures data include staff on permanent contracts leaving between December 31 of the previous year and December 30 of the current year broken down by reason: dismissal, resignation, departure during a trial period, mutually-agreed termination, transfer within the Group and retirement. The departure rate corresponds to the number of departures among permanent staff in year N divided by the total number of permanent staff at December 31 in year N-1. Entries and exits in the context of transfers between different Group companies are taken into account in the new hires and departures totals for the year. Absenteeism figures are calculated at December 31 of year N, based on absences recorded at that date and recorded in the HR information system at the time of data extraction for the scope under review. Absenteeism is calculated as per the Group human resources data. It corresponds to the ratio between the number of days of absence in year N and the number of days due to be worked in the same year. The “pandemic” absenteeism rate takes into account all absences linked to the Covid epidemic (illness-pandemic, medical emergency absences, partial activity, childcare, etc.). Since 2020, the indicators relating to training have been extracted from the “Click and Learn” training information system and concern all attributable training sessions allocated to the plan for year N and validated by the training departments of the companies in the scope in question on the date of data extraction. SOCIETAL INDICATORS Societal indicators are mainly business indicators, such as socially responsible investments and loans to local authorities, to social housing operators and to the social and solidarity-based economy. Data are extracted from centralized databases. Their accuracy is regularly verified at Group level. Indicators related to patronage, microloans and cooperative identity are provided by the two networks’ federations and by the Group’s outside partners (Adie, France Active, Initiative France). Procurement indicators are provided by BPCE Procurement.

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UNIVERSAL REGISTRATION DOCUMENT 2020 | GROUPE BPCE

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