Eurazeo / 2018 Registration document

EURAZEO’S CORPORATE SOCIAL RESPONSIBILITY A proactive CSR strategy

INVEST RESPONSIBLY 2.1.1 Ambition: integrate CSR at all stages of the investment cycle Eurazeo’s CSR strategy is focused on continuous improvement and adopts a sustainable growth process for portfolio companies that extends well beyond the investment horizons. CSR is integrated at each stage of the investment cycle: during the identification phase, Eurazeo's goal is to perform CSR • due diligence on all prospective acquisitions undergoing advanced review. During this phase, CSR serves to enrich the analysis of the sector and the target company, and to obtain an in-depth understanding of the various risks and opportunities;

during the acceleration phase, Eurazeo provides companies with • all the human, financial and technical resources needed to support them in their transformation. This phase is based on a roadmap allowing the deployment of a pragmatic and value-creating CSR approach. Eurazeo’s goal is that all Group companies perform annual CSR reporting to measure the progress achieved; during the divestment phase, Eurazeo’s goal is to share the CSR • progress achieved by the companies with the potential buyers via CSR vendor due diligences for all divestments.

2017

2018

2020 objectives 100% of due diligence in the advanced study phase of acquisitions to incorporate a CSR section (1)

100% 100%

92%

100% of investments to perform CSR reporting 100% of divestments to incorporate CSR information 2018 monitoring indicators % of acquisitions that included CSR due diligence Number of non-financial indicators monitored Number of investments performing CSR reporting (2) Number of CSR workshops held with investments

100%

50%

83%

100%

100%

164

109

22 72

24 86

Methodological details: see Section 2.3 Methodology, page 117. CSR due diligence is deemed to be in the advanced study phase when legal due diligence has been performed. The indicator covers all companies reviewed, (1) including those that were not ultimately acquired. 24 investments perform CSR reporting, 19 of which are part of the non-financial performance reporting regulation scope. (2)

Criteria examined and information 2.1.1.1 used During the due diligence phases, Eurazeo’s goal is to identify and analyze the main CSR challenges, risks and opportunities for the investment target. The approach covers the following areas: social, environment, societal, supply chain, ethics and governance. To conduct these analyses, Eurazeo relies on data supplied by the company, opinions and studies produced by consulted experts and available public data.

The list of criteria examined derives from a cross-cutting analysis of several recognized French and international standards:

the Principles for Responsible Investment (PRI); • the Non-Financial Performance Statement; • the Global Reporting Initiative; • the work of the France Invest ESG Commission; •

the 10 principles of the United Nations Global Compact; • the United Nations Sustainable Development Goals; • the CDP’s climate change questionnaire; • the Sustainability Accounting Standards Board (SASB) Materiality • Map.

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Eurazeo

2018 Registration Document

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