Eurazeo / 2019 Universal Registration Document

Eurazeo Corporate Social Responsibility Methodology

Methodology 3.4

3.4.1

SUMMARYOF SCOPES

Equity-accounted associates (excluding companieswith shareholding< 5%)

Fully-consolidated companies

Voluntary companies

Divested companies

X (in 2019)

X (in 2019)

2020CSR strategy

Environmental and social impacts improvementprogram Non-Financial Performance Statement

X

X

X (in 2019)

2014-2019 STRATEGY 3.4.2 Scope

Scope exceptions Social and governance indicatorsare notapplicable toCIFA. Companies in the first year of reporting are not taken into account for monitoring indicators that analyze changes from one year to the next, such as changes in EBITDA ratios and the reduction in the number of days ofabsence. Reportingtool To collect and consolidate non-financial information, Eurazeo used an online collection, processing and consolidation tool for quantitative and qualitativedata. This CSR reportingsoftware is also used to collect data for the Non-FinancialPerformance Statement. Scope and approach 16 companies are included in the measurement of reduced impacts in 2019: AccorHotels (divested in 2018), Asmodee (divested in 2018), CPK, Elis (divested in 2019), Foncia (divested in 2016), Planet, Seqens and Sommet Education for Eurazeo Capital, Grape Hospitality for Eurazeo Patrimoine, and the Colisée group (divested in 2017), Dessange International, In’Tech Médical, Léon de Bruxelles (divested in 2019), Orolia, Péters Surgical and Vignal Lighting Group (divested in 2018) forEurazeoPME. The calculations were carried out over a period extending from the first full year in which Eurazeo held the company until 2019 inclusive (excluding divested companies). The indicators subject to impact calculations were selected in accordance with the existence of progress approaches within the Company, and in accordance with materiality, availability and data quality criteria forthe relevant years. Four indicators are measured, three relating to environmental issues (water, energy, fuel), and a fourth bearing on employee-relateditems (absenteeism). Reduced impacts are calculatedon the scope of the Company (direct impacts), as well as beyond through the measurement of the environmental and economic benefits of specific initiatives that have an impactoutside the Company’s scope(indirect impacts). ENVIRONMENTAL 3.4.3 AND SOCIAL IMPACTS

Eurazeo's CSR strategy covers companies that are fully consolidated and equity accounted by Eurazeo and in which Eurazeo holds more than 5%of capital. The investmentsreviewed in 2019 are as follows (thosewith an asterisk are included in the non-financial performance statement reporting scope): 2RH*, Albingia, Groupe C2S*, CIFA*, CPK*, Dessange International*, EFESO Consulting*, Eurazeo*, Eurazeo PME*, Europcar Mobility Group, Grandir, Grape Hospitality*,Iberchem*, Idinvest Partners*, In’Tech Medical*, MK Direct*, Nest Fragrances*, Orolia*, Péters Surgical*, Planet*, Reden Solar, Redspher*, Seqens*, Smile, Sommet Education*, Trader Interactive,Vitaprotech* and WorldStrides *. The 2019 reporting scope includes the following changes compared with 2018: due to their divestment in 2019, Elis and Léon de Bruxelles are no longer in the reporting scope; Albingia, 2RH, Groupe C2S, EFESO Consulting, Idinvest Partners and Vitaprotech are included for the first time. To conduct trend analyses between 2018 and 2019, Eurazeo calculated the results of each year for a stable pro forma scope. The 2018 results were recalculated including the companies present in the Eurazeo portfolio during the year, with the exception of those sold in 2019. The 2019 results were calculated including the companies present in the Eurazeo portfolio during the year, with the exception of those intheir firstyear of reporting. The list of investments reviewed in respect of 2018 and 2019 in assessingthe results of Eurazeo’sCSR strategy on a pro forma basis is as follows: CIFA, CPK, DessangeInternational,Eurazeo,EurazeoPME, EuropcarMobilityGroup, Grandir, Grape Hospitality,Iberchem,In’Tech Medical, MK Direct, Nest Fragrances, Orolia, Péters Surgical, Planet, Reden Solar, Redspher, Seqens, Smile, Sommet Education, Trader Interactive and WorldStrides. The rules forthe inclusionof divestments and acquisitions are identical for Eurazeo’s reportingand the reportingof contributingcompanies: divestments during the year are removed from the 2019 reporting • scope; acquisitionsduring the year are not taken into account in reporting • for 2019. Theywill be includedin 2020 reporting; reporting is broken down by entity; each entity is responsible • for producingits non-financial data.

EURAZEO / 2019 UNIVERSAL REGISTRATION DOCUMENT

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