GECINA - REFERENCE DOCUMENT 2017

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FROM CORPORATE RESPONSIBILITY TO SUSTAINABLE PERFORMANCE An integrated CSR roadmap supporting the strategy

adapted to its activity since the indicators are specific to ■ Gecina’s business lines (operation and development) and the types of assets (Offices and Residential); applicable with respect to the expectations of the ■ stakeholders, the indicators of the methods for calculation are consistent with the major standards and the requests of the stakeholders (customers, rating agencies, investors); reliable, beacause no reservation or observation from the ■ independent third-party agency has been issued since the financial year 2013, despite a high proportion of verified indicators with a high requirement level (20 out of 47 with reasonable assurance).

Convinced of the role of non-financial information in continuous improvement, Gecina has built a reporting system compliant with the following principles of quality: that can be used in internal decision-making to facilitate ■ analysis and corrective action; exhaustive since all of Gecina’s operating surfaces ■ (excluding Eurosic’s assets) are taken into account in the report. Exclusions from the scope for the indicators related to consumption correct the effect of asset rotations (17% of surfaces); representative, Gecina having set the objectives at ■ current basis in order to reflect the reality of its impacts; as opposed to like-for-like objectives, which would have ■ ignored the portion of its property portfolio reflecting the rotation of assets;

LEVEL OF DETAIL OF THE INFORMATION REPORTED IN THE 2017 RD FOR EACH TYPE OF CONTENT DEPENDING ON ITS MATERIALITY

Type of Content

Verification by independent third party

Materiality

Context & Definition

Actions

Data

Contextualization and precise explanations for each issue Key points of contextualization and definition related to strategic priorities Key explanations for understanding

Details of relevant indicators and specific analysis of changes over time

Strategic priorities

Detailed presentation of action plans

Reasonable assurance

Presentation of the main actions

Analysis of changes in key indicators Moderate assurance

Lever issues

Compliance issues

Describe of the main actions

Indicators and main changes over time Review of consistency

A digitized non-financial report 7.2.4.2 In order to facilitate and make the collection, consolidation and calculation of non-financial information reliable, Gecina has implemented a dedicated reporting tool. The indicators associated with energy, carbon, and biodiversity, the contribution to the productivity of the occupants, accessibility and transportation, waste and water are all tracked with this software. In December and January, the raw data are imported. The automated calculations only require updating of the emission factors and the energy mix for each year. This set-up is based on the rules established in Gecina’s reporting protocol available on the website (http://gecina.fr/en/csr/reporting-ecosystem.html) . For each indicator, the protocol defines: the scope; ■ the terms of the indicator and each data point used; ■ the data collection processes, calculation rules and ■ methodologies; the interpretation, consolidation, validation and control ■ procedures.

residences) properties from January 1 to December 31 of the reporting year (year Y). Gecina operates exclusively in France. As the joint venture with Eurosic took place in the 2 nd part of the year 2017, the non-financial information published in this document, except for duly mentioned exceptions, only includes the property portfolio of Gecina prior to the transaction. The consolidated information for the entirety of the scope will be published starting from the 2018 reporting period. The scope integrates all of the assets regardless of the ■ level of operating control (full control by Gecina, shared control with the tenant or full control by tenant). Gecina has different levers for influencing the performance of the assets: when Gecina has full control over the operations, the ■ company manages all action levers to guide performance; when Gecina has partial control, part of the action ■ levers may be activated directly by Gecina to improve the performance and some require a dialogue with the tenants; when the tenant has sole responsibility for operating ■ the site, Gecina has no control over the action plans deployed in the buildings. A study of developments in the key account clients has revealed that a majority of them, through their responsible approach, have committed efforts to improve these aspects. Gecina hopes to strengthen the dialogue with the latter to facilitate implementation of the key action levers.

Summary of the non-financial scope

7.2.4.3

and reporting period

Activities concerned

The scope covers all operational and development ■ activities of offices and residential (including student

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