Exclusive Networks // Sustainability Report 2022

Methodology note Methodological information on indicators

8.2

Methodological information on indicators

Preparation of this Sustainability Report The Group Executive Committee validates the list of consolidated companies on the proposal of the Group Sustainability Director, who is also responsible for:  preparing the reporting framework;  defining the nature and source of the information to be collected and ensuring its reliability;  organising the collection of information, whether centralised or locally, in order to consolidate it;  writing this report. The process follows a defined timetable, shared with the main contributors, to enable the information to be verified by the notified body within the time frame required. In the future, all data will be archived, to enable consistency checks to be carried out and the results obtained to be put into perspective. Where possible, the indicators and information in this report are prepared in accordance with the Global Reporting Index (GRI) Guidelines, according to the most recent versions of the standards available as at 30 June 2022. When the GRI framework is used it will be identified by the term “GRI-xx” . The other indicators and information are either specific to the company, as they relate to subjects that are unique to it, or aim to comply with Articles L. 225-102-1 and L. 22-10-36 of the French Commercial Code. Information relating to social data Regarding the social data published in this report:  average annual workforce and other figures presented in chapter 4: all persons paid during the year 2022 in one of the 23 consolidated countries are taken into account, regardless of their employment agreement (fixed-term or open-ended, apprentices and trainees). Temporary workers and service providers are not taken into account;  the data are collected from extractions of the Human Resources Information System described in section 4.2, and then consolidated using a data analysis software. The average workforce is calculated based on each monthly average using cross-reference tables; [GRI 2-7-c]  health and safety: accidents resulting in at least one day’s absence from work are taken into account for the calculation of frequency and severity rates;  training: all training categories are taken into account. Scope may be technical or regulatory, relate to adaptation in the position or aim to develop employees’ skills.

Information on environmental data Regarding the environmental data published in this report:  all data published in chapter 5 is in accordance with the GHG Protocol Corporate Standard 2015;  to ensure that all the expected information is communicated within the given time frame, certain missing data concerning Scopes 1 and 2 and representing less than 10% of the subtotal have been extrapolated;  scope 3 emissions are estimated on the basis of generic assumptions, which may be subject to change as part of the methodological improvements planned for 2023;  the Exclusive Networks Group includes the environmental footprint of all the vehicles used in its activities, which are mainly leased, in the accounting of its greenhouse gas emissions;  the mass of equipment purchased from vendors, i.e. nearly 1,500 tonnes of electronic equipment, is considered equivalent to that of products sold to customers. Calculation of the Greenhouse Gas Emissions Assessment:  the following greenhouse gases were taken into account, converted into tonnes of co 2 equivalent (or tCO 2 eq) according to their Global Warming Potential: CO 2 , CH4, N2O, HFC, SF6, PFC, NF3 and CFC;  the Group’s carbon footprint was calculated using the ADEME-Association Bilan Carbone (ABC) calculation tool in its version 8.8 of October 2022, following the rules of the GHG Protocol and with a level of uncertainty for each item. This tool allows results to be displayed in several standard formats, including the GHG Protocol format;  the emission factors are taken from the ADEME database, unless otherwise stated;  the change in the Group’s Greenhouse Gas Emissions Assessment compared with 2021 is not solely due to changes in its activities, consumption and emissions. The collection of the source data required to establish the 2021 Greenhouse Gas Emissions Assessment proved to be too limited, resulting in excessively high levels of uncertainty. This is why the Group launched a specific project in 2022, lasting several months, aimed at building a robust Greenhouse Gas Emissions Assessment, which will form the basis for establishing a trajectory for reducing its emissions (see sections 5.2 and 8.1).

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Sustainability Report 2022

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