Compagnie des Alpes // 2021 Universal Registration Document

4 STATEMENT OF NON-FINANCIAL PERFORMANCE The Group’s CSR organisation and challenges

SUMMARY TABLE OF CSR RISKS AND CORRESPONDING CHALLENGES

Description of the macro risks with a material impact

CSR challenges including the key challenges

§4.2.2 Our employees §4.2.3.1 Developing employees, diversity within the Group and integration into the employment market §4.2.3.1.1 Focus on training §4.2.3.1.2 Guaranteeing career security §4.2.3.1.3 Promoting integration through training/work experience §4.2.3.1.4 Committing to diversity in the Group and integration into the employment market §4.2.4.1 Gender equality at work §4.2.4.3 Labour relations and employee representation §4.2.3.2 Health and safety at work guarantee §4.2.4.3 Labour relations and employee representation

Group becomes less attractive and responsive P Difficulty recruiting sufficient staff to operate and develop (see §2.4.1 Risk of Human Resource shortage) P Employees become less employable and do not have the right skills for the organisation’s strategy P Loss of expertise to ensure business continuity P Problems attracting talent due to weak employer brand Increase in accident and absenteeism rates/leave from work P Increase in occupational accidents (see §2.4.2 Staff safety risks), psycho-social risks, work-related illnesses which impact employees’ well-being at work and customer satisfaction P Employer’s failure to respect their health and safety at work obligation P Business disruption and customer dissatisfaction due to absenteeism Labour risk linked to employee dissatisfaction impacting our competitiveness P Deterioration of well-being in the workplace P Customer dissatisfaction with the quality of our services P Resistance to change, innovation and transformation within the Group Climate change P Leisure activities with a high environmental footprint becoming less acceptable in the medium to long term P Pressure on water resources P Additional operating costs for Group sites and additional usage costs for customers P Failure to meet the national and international targets to mitigate the impact of climate disruption, resulting in physical risks, and transition risks Decline of biodiversity and alteration of natural landscapes P Leisure activities with a high environmental footprint becoming less acceptable in the medium to long term P Irremediable decline of biodiversity (social good) P Ability to develop, and acceptability of the developments, in the natural or peri-urban environment P Failure to properly respond to customers’ growing concern about the impact on nature of products and industrial processes Lack of resilience of regional and tourist ecosystems (see Risks §2.2.2, §2.2.3) P Failure to anticipate the impact of climate change at the regional level (e.g. adaptation) P Inadequate development of tourist regions and ecosystems Lack of stakeholder trust P Break away from stakeholder and market expectations P Accidents resulting from the use of products and services (see Risks §2.3.3); site safety and security (see Risks §2.3.4) P Risks of cyber-attacks (see Risks §2.3.1) P Regional populations’ negative perception of the Group’s social utility P Regulatory non-compliance

Labour

§4.2.2. Our employees §4.2.3.3 Employee commitment §4.2.3.3.1 Promoting integration §4.2.3.3.2 Developing professional qualifications §4.2.3.3.3 Improving employee satisfaction §4.2.4.2 Compensation and benefits systems §4.3.2 Group energy and carbon footprint §4.3.4 Sustainable water management §4.3.5 Circular economy and waste

Environmental (See Risks §2.2.1 and §2.2.3)

§4.3.3.1 Taking account of biodiversity, soil and landscape in operations and design §4.3.3.2 Connecting customers with nature by enhancing natural spaces §4.3.3.3 Controlling pollution and emissions

§4.4.1 Long-term contribution to the development and appeal of the regions §4.4.1.5 Adapting to the consequences of climate change

§4.4.2 Positioning ourselves as a trustworthy player in the eyes of our stakeholders (satisfaction, safety, data protection, involvement with local communities) §4.5 Ethics and compliance

Societal

93

Compagnie des Alpes I 2021 Universal registration document