Compagnie des Alpes // 2021 Universal Registration Document

4 STATEMENT OF NON-FINANCIAL PERFORMANCE Application of the European Taxonomy

Transport sector activities not included in the products and services sold by Compagnie des Alpes 6.1. Interurban rail passenger transport; 6.2. Rail freight transport; 6.4. Operation of passenger mobility devices, cycle logistics; 6.5. Transport by motorcycles, passenger cars and commercial vehicles; 6.6. Road freight transportation; 6.7. River passenger transport; 6.8. River freight transport; 6.9. Redevelopment of river transport for passengers and freight; 6.10. Maritime and coastal freight transport, vessels required for port operations and ancillary activities; 6.11. Maritime and coastal passenger transport; 6.12. Redevelopment of maritime and coastal freight and passenger transport; 6.13. Infrastructures passenger mobility, cycle logistics; 6.16. Water transport infrastructure; 6.17. Airport infrastructure;

Objectives in question Result of the analysis

Climate Change Adaptation and/or Climate Change Mitigation

The products and services sold by Compagnie des Alpes are not concerned.

Activities related to a Compagnie des Alpes business activity

Objectives in question Result of the analysis

Our Leisure Park sites offer a range of immersive activities (attractions, cinema, water parks, games, exhibitions, catering, accommodation, shows), only a small part of which involves live shows. The shows are an integral part of a single box office that cannot be isolated either in the visitor experience or in the share of revenue. Compagnie des Alpes operates leisure parks (NACE code R.93.21), which accounted for approximately 45% of its revenue in the reference year 2018-2019 (excluding pandemic situations). However, recreational and leisure activities such as the operation of amusement parks are specifically excluded from the eligibility framework. The activity of three sites of the Group’s Leisure parks Division could meet the eligibility criteria, but with the following comments: P The Grévin Paris and Chaplin’s World sites (NACE code R.91.02) may be considered as museums, but do not contribute to the preservation and exhibition of objects, sites and natural wonders of historical, cultural or educational interest. Their revenue may be excluded based on this interpretation criterion in connection with the need for adaptation. P The Bellewaerde site (R 93.21) includes a zoological park which also has a conservation activity for certain species. However, this activity is part of a larger set of amusement parks. Compagnie des Alpes operates funiculars, cable cars and other cable cars providing access to the ski areas, and the sale of tickets represents around 52% of the Group’s revenue (in the 2018/2019 reference year excluding the pandemic). However, this activity (NACE code H.49.39) would be eligible if it contributed to urban or suburban transport systems. However, all machines operated by the Group are governed by the French Tourism Code. In addition, in the case of some machines that also have an urban use within the resort, the corresponding revenue is not isolated. Compagnie des Alpes operates an urban road transport network (skibus) in two ski areas: Tignes (STGM) and Val d’Isère (Valbus, a subsidiary of STVI). These services are free for the customers transported, and partly financed by an indirect contribution to operating expenses as part of the DSP ski lift. The service operated by STGM does not generate any revenue specific to the activity. Valbus (NACE code H 49.3.1) also generates consolidated revenue of €75,000, corresponding to urban passenger transport contracts.

Adaptation to climate change

13.1. Creative, artistic and entertainment activities

Adaptation to climate change

13.2. Libraries, archives, museums and cultural activities

Climate Change Adaptation and Climate Change Mitigation

6.3. Urban and suburban transport, road passenger transport

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Compagnie des Alpes I 2021 Universal registration document