EDF / 2018 Reference document

3.

ENVIRONMENTAL AND SOCIETAL INFORMATION – HUMAN RESOURCES The new context of non-financial reporting

THE NEW CONTEXT OF NON-FINANCIAL REPORTING

Order 2017-1180 of 19 July 2017 and Decree 2017-1265 of 9 August 2017 transposed European Directive 2014/95/EU amending Article 225 of the Commercial Code, which requires companies falling within its scope to report social, environmental and societal information in their management report. EDF falls within the scope of application of this regulation aiming to draw up a non-financial performance report for the year 2018. EDF presents its business model in chapter 1 of this document and the analysis of its principal risks in chapter 2, including priority CSR risks. In this chapter 3, EDF describes how these risks are covered by reasonable due diligence policies and procedures, and mentions key performance indicators when it is relevant. In addition, this chapter covers the policies implemented in respect of the challenges indicated in the materiality matrix, drawn up in 2017 as part of a process of consultation with stakeholders (for a detailed description of this matrix, see section 3.8.4).

This chapter shows how EDF is committed to sustainable development, first and foremost involving its six corporate responsibility goals (see sections 3.2.1 to 3.2.6), then through other themes set out in the sustainable development policy (see section 3.3), or associated with human resources (see section 3.4). Ethics, compliance and tax transparency are addressed in section 3.5, sponsorship in section 3.6, and non-financial rating in section 3.7. EDF's vigilance plan is developed in section 3.8.1. In addition, EDF's contribution to the UN's sustainable development goals is mapped in section 3.8.2 and the manner in which EDF implements the recommendations of the TCFD is summed up in section 3.8.3. The key performance indicators of the Group's policies chosen in respect of declaring the non-financial performance can be seen in the text of the Registration Document by means of the marker [*] and are summarised in the concordance table in section 8.5.4.

3.1

EDF'S COMMITMENTS IN THE AREA OF SUSTAINABLE DEVELOPMENT

EDF is committed to sustainable development (section 3.1.2) based on an approach of listening and deeper understanding of its stakeholders (section 3.1.1). Implementation is done as part of the governance described in section 3.1.3.

This mapping aims to help ensure proper deployment of its sustainable development policy for the benefit of its performance. Dialogue with stakeholders is one of the objectives falling within the domain of the Executive Director in charge of the Department for Innovation of Corporate Social Responsibility Strategy. The stakeholder mapping was approved by the Executive Committee and relations with local communities are included in the field of internal control. Mapping provides Group management and companies with a framework for organising dialogue (1) . In addition, as part of ISO 9001 and 140001 V2015 certification, the Group's management and companies systematically map their stakeholders and define appropriate modes of dialogue .

3.1.1

UNDERSTANDING STAKEHOLDERS

AND THE ENVIRONMENT Mapping of the Group's stakeholders 3.1.1.1 To meet the expectations of all of its stakeholders, EDF has set up dialogue, listening, analysis and follow-up tools: surveys, partnerships, forums for dialogue and follow-up committees based on a mapping if its stakeholders.

Accompanied by a stakeholder action guide produced in 2015 based on the guiding principles of Committee 21. (1) [*] IND Key non-financial performance indicator (see concordance table with the non-financial performance statement in section 8.5.4)

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EDF I Reference Document 2018