Compagnie des Alpes // 2021 Universal Registration Document

4 STATEMENT OF NON-FINANCIAL PERFORMANCE Societal challenges

4.4.3.5 Tax transparency Through its tax consolidation group, Compagnie des Alpes implements a transparent tax policy that covers all direct and indirect taxes, contributions, and other levies of a fiscal nature payable by the Company. The parent company: l ensures that the Group’s subsidiaries comply with tax laws and regulations; l strives to improve the Group-wide assessment of risks and their management; l enters into constructive and transparent dialogue with the tax authorities and other public authorities. Moreover, the Compagnie des Alpes Group implements a transfer pricing policy in line with OECD principles to justify the ensuing revenues. The Group has no legal entity (company, branch or agency) in any territory on the list of non-cooperative countries and territories, as defined by French and international legislation. In addition, flows via those countries are prohibited if they are only motivated by tax reasons.

Environmental Charter in the prevention plans produced with external companies. In addition, procurement departments are helping to eliminate the most hazardous chemical products by refusing them or limiting them in orders. The Group also has intellectual property and licence protection clauses in its contracts, and the contracts signed by CDA Group subsidiaries reflect the CDA Group’s commitment to not participating in concealed employment practices or those that fail to comply with regulations. Subcontracting is mainly used for maintenance work: trail work and ski lifts for Ski areas, and ride maintenance, security of access and upkeep of green spaces for the Leisure parks. As CDA does not meet the criteria of Article L. 225-102-4 (5,000 or 10,000 employees at the close of two consecutive financial years, – see 4.2.7), we do not believe we are obliged to draw up and formally implement a duty of care plan.

REFERENCE TABLE OF SOCIETAL CHALLENGES

CSR challenges including the key challenges §4.4.1 Long-term contribution to the development and appeal of the regions

Action taken to tackle the main challenges

Indicators monitored

4.4.1.1 Better understand the socioeconomic impact of the Group 4.4.1.2 Investing in the appeal of the sites and other socioeconomic players 4.4.1.3 The real estate-accommodation policy at the resorts 4.4.1.4 Adapting to the consequences of climate change 4.4.2.1 Safety/security measures 4.4.2.2 Monitoring and managing customer satisfaction 4.4.2.3 Data security measures 4.4.2.4 Involvement with local communities 4.4.3.1 Preventing fraud, money laundering and the financing of terrorism 4.4.3.2 Combating corruption 4.4.3.3 Human rights, promotion and compliance with the stipulations of the Basic International Labour Organization Conventions 4.4.3.4 Societal supply chain performance 4.4.3.5 Tax transparency

Socioeconomic impact measures % of revenue in capital expenditure Sharing value Number of beds managed Number of “hot” beds sustained (cumulative) Internal indicators not published. Customer satisfaction indicators Number of customer data violations pro-actively reported to the CNIL

§4.4.2 Position ourselves as a trustworthy player in the eyes of our stakeholders

§4.4.3 Compliance and ethics

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Compagnie des Alpes I 2021 Universal registration document