Eurazeo / 2019 Universal Registration Document

Eurazeo Corporate Social Responsibility Methodology

Frameworks used The indicators were defined by Eurazeo in accordance with the Non-Financial Performance Reporting law requirements in collaborationwith the Statutory Auditors and the portfolio companies. Eurazeo also took into account the Global Reporting Initiative (GRI) and the Advancedlevel ofthe United NationsGlobal Compact. A cross-reference table (see Chapter 9,Section 9.7) indicates the cross-references with differentstandards used: the NFPS (Non-Financial Performance Statement) law , • presented inSection 3.2; Article 173 of the law on the Ecological and Energy Transition , • which establishesthe duties of disclosurefor institutional investors regarding their management of climate-related risks, and more generally the inclusion of environmental and social parameters in their investmentpolicy; the TCFD (Task Force on Climate-related Financial Disclosures) • which includes 4 guidelines to reinforce transparency on the considerationof climate issues within businesses; the Global Reporting Initiative standards, an international • reference framework for non-financial reporting. Eurazeo voluntarilyuses thisframework with “essential compliance”; the United Nations Global Compact , a voluntary commitment • framework through which companies are invited to comply with the ten principles covering human rights, labor standards, the environment, and anti-corruption. As a signatory since 2014, Eurazeo offers Advanced reporting on its progress regarding the Compact’suniversal principles; the United Nations Sustainable Development Goals (SDG) , a • framework defining global priorities for 2030. Eurazeo uses this framework voluntarily to measure its impacts compared to these pillars; the France Invest Charter of Commitments for Investors in • Growth , which defines 16 commitments to disseminate ESG best practices in the private equity sector. Eurazeohas been a signatory of this chartersince itspublication in 2008. Eurazeo has chosen to incorporate these international and French reference standards into its cross-reference table to make its non-financial statementeasier tounderstand.

Coverage rate The data covers all or part of the total scope. For this reason, a coverage rate is calculated for each indicator. It is calculated on the basis of a reference scope completed by each reporting entity: revenue (environmental component), total workforce (social component) and total purchases (purchasing component). For each indicator, the contributor enters the scope covered, which allows the coveragerate to be calculated(equal to the scope covereddivided by the reference scope). Thus, when data is not available for an entity, its coveragerate is 0%. Some indicators are not applicable to all companies. The entities for which these indicators are not applicable are removed from the associatedcoveragerates.

COVERAGE RATES BY ISSUE FOR THE NON-FINANCIAL PERFORMANCE STATEMENT SCOPE FOR EURAZEO AND ITS PORTFOLIO COMPANIES

Working conditions and freedom of association

(99-100%)

Responsible procurement (100%)

Equal treatment

(100%)

80% 100%

(88-100%) Health and safety

Taxation (100%)

03

20% 40% 60%

Attractivity and employability (97-100%)

Anti-corruption (100%)

Societal impact (100%)

Biodiversity (100%)

Responsible use and consumption of resources (72-98%)

Climate change (84-99%)

Substances in the air, water and soil (84-100%)

Site safety and prevention of industrial accidents (99-100%)

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2019 UNIVERSAL REGISTRATION DOCUMENT