Compagnies des Alpes // 2019 Universal Registration Document

4 STATEMENT OF NON FINANCIAL PERFORMANCE Methodology note on CSR reporting

4.5 Methodology note on CSR reporting

4.5.1 REPORTING SCOPE

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 fi scal year. This applies to Familypark GMBH which was acquired in March 2019 and included in the Leisure parks accounts from 1 April 2019. Although Familypark GMBH’s business has a social and environmental impact it has not been included in this fi scal year’s reporting scope. Consolidation of this subsidiary, which accounts for less than 2% of the year’s consolidated revenue and of the group’s workforce, focused on accounting and fi nance items, as well as operating procedures. It was not required to complete the labour, environmental and societal sections of the questionnaires required to consolidate the Group’s Statement of Non-Financial Performance (SNFP). It will be fully incorporated in the SNFP for FY 2019-2020. There were no outgoing entities (disposals) during the fi scal year. Due to the nature of its business, CDA Ski Di ff usion 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 a ffi liates. 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 fi scal 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; Service building (see Note 1)

No

No

No

Leisure parks Belpark BV (Bellewaerde, 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 complex); Grévin Montréal; Musée Grévin (Paris); Walibi Holland/Walibi Holiday Park; Avenir Land (Walibi Rhône-Alpes)

Yes

Yes

Yes

CDA DL (see Note 2) Familypark (see above)

Yes No No

No No No

No No No

CDA Brands; Immo fl or NV; Premier Financial Services; Walibi World; HHH (see Note 3) Holdings and Supports CDA (Paris and Chambéry sites); CDA- DS (Chambéry); Travelfactory group (Travelfactory, Djay; Simply to ski)

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; CDA Beijing (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 o ff er 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 fi nancial companies with no business activities or employees. Note 4: These are two subsidiaries belonging to the Travelfactory Group which have no signi fi cant impact at Group level: Skiline is a sales o ffi ce with three employees in Belgium and TFI an IT development centre with 11 employees. CDA Beijing is a consolidated entity with two employees.

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Compagnie des Alpes I 2019 Universal registration document

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