Compagnie des Alpes // 2021 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

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 financial 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).

Changes in scope during the financial year: Joining sites: joining sites are included in the reporting (opening of new site/entity or acquisition of an existing site/entity) if they are part of the headcount for a period of at least six months during the financial year. On 2 August 2021, the scope of full consolidation was extended with the arrival of 11 companies bearing the Evolution 2 brand. However, these do not fall within the criteria for inclusion in the scope of CSR Reporting for this financial year. On 31 March 2021, the full consolidation scope was extended to include Grand Massif 4 Saisons, which currently has no significant activity and no significant impact at Group level. Outgoing sites: the activity of the Grévin Montréal site was stopped on 16 September 2021. Deux Alpes Loisirs no long contributed to the Group’s business activity on 1 December 2020, following a change of in proxy control. These two entities are therefore excluded from the scope of reporting over the financial year.

Existence of reporting

Labour

Environmental

Societal

Ski areas ADS Grand Massif Domaines Skiables Méribel Alpina; SAP SCV Domaine Skiable SEVABEL STGM STVI/Valbus

Yes

Yes

Yes

SAG (see Note 1)

No No

No No

No No

Grand Massif 4 Saisons (see Note 4)

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 Futuroscope M&D) Grévin & Cie (Parc Astérix including the hotel portfolio) 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; Ingélo (see Note 2) CDA Financement; Loisirs Ré (see Note 3)

Yes No No

No No No

No No No

SCIVABEL TFI Skiline Snowtime CDA Beijing SC2A/Pierre et Neige (see Note 4)

Note 1: Building ownership subsidiaries or subsidiaries which have land rights, without business operations. Note 2: Ingélo, 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 2021 Universal registration document