Compagnie des Alpes // 2020 Universal Registration Document

4 STATEMENT OF NON-FINANCIAL PERFORMANCE Note méthodologique du reporting RSE

4.5 Methodology note on CSR reporting

4.5.1 SCOPE OF REPORTING

Changes in consolidation scope during the year: concerning social reporting, sites joining (opening of new site/entity or acquisition of an existing site/entity) the scope are included in reports if they are part of the headcount for a period of at least six months during the fiscal year. This is the case of Familypark GMBH, acquired in March 2019 and recognised in the Leisure Parks Division from 1 April 2019, and which had not been taken into account in the previous fiscal year. On 8 September, the scope of full integration was extended with the arrival of the Dutch tour operator Snowtime. However, this does not meet the criteria for inclusion in the scope of CSR Reporting. There were no outgoing entities (disposals) during the fiscal year. Due to the nature of its business, CDA Ski Diffusion was absorbed by Travel Factory.

The information covers all the business activities of all Group entities falling within the scope of fully consolidated companies. It does not include equity affiliates. These entities (subsidiary or site) are grouped in three sectors: Ski areas, Leisure parks and Holdings and supports. There are two special cases detailed in the table below. Certain subsidiaries: l only report labour data, but not environmental or societal data, owing to a lack of activity justifying an impact in this regard; l do not report any data, even labour data, owing to the fact that they have no headcount, nor any material environmental or societal impact. The reporting period in principle corresponds to the fiscal year, i.e. from 1 October to 30 September of the following year. In a few limited cases, the data may relate to the previous calendar year (invoicing of services for the calendar year).

Existence of reporting

Labour

Environmental

Societal

Ski areas ADS; DAL/SC2A/Pierre & Neige; Grand Massif Domaines Skiables; Méribel Alpina; SAP; SCV Domaine Skiable; SEVABEL; STGM; STVI/Valbus

Yes

Yes

Yes

SCIVABEL; SAG; Services Building (see Note 1)

No

No

No

Leisure parks Belpark BV (Bellewaerde, Aquabel, Walibi Belgium & Aqualibi sites); By Grévin (Chaplin’s World); CDA Productions (Workshops); France Miniature; Parc Futuroscope (including Futuroscope Destination and FMD); Grévin & Cie (Parc Astérix including the hotel portfolio); Grévin Montréal; Musée Grévin (Paris); Walibi Holland/Walibi Holiday Park; Avenir Land (Walibi Rhône-Alpes); Familypark GMBH CDA Brands; Immoflor NV; Premier Financial Services; Walibi World; HHH (see Note 3) Holdings and supports CDA (Paris and Chambéry sites); CDA-DS (Chambéry site); Travelfactory group (Travelfactory, Djay; Simply to ski) CDA DL (see Note 2)

Yes

Yes

Yes

Yes No

No No

No No

Yes

Yes

Yes

CDA Management; INGELO; (see Note 2) CDA Financement; Loisirs Ré; (see Note 3)

Yes No No

No No No

No No No

TFI; Skiline; Beijing CDA (see Note 4)

Note 1: Building ownership subsidiaries or subsidiaries which have land rights, without business operations. Note 2: INGELO, CDA Management and CDA-DL offer consultancy or engineering and design services for the Group and for non-Group companies. Their employee numbers are included in Labour Reporting. As their employees are lodged at the tertiary sites of Chambéry and Paris, their environmental and societal impact is included in the impacts of the CDA holding entities, and CDA-DS.

Note 3: These are holding and financial companies with no business activities or employees. Note 4: These are subsidiaries with insignificant impacts at Group level and very small teams on sites.

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Compagnie des Alpes I 2020 Universal registration document