GROUPAMA / 2018 Registration document

CORPORATE SOCIAL RESPONSIBILITY (CSR) GROUPAMA’S 2018 EXTRA-FINANCIAL PERFORMANCE REVIEW

Consolidation and publication of data (c) Consolidation process

Reporting Period The reporting period was determined in order to be able to meet the deadlines for verification and publication of the disclosures required byArticle R. 225-105-1of the CommercialCode. As such, since 2012, the societal and environmental indicators have been collected by rolling year, from 1 November N-1 to 31 October N, i.e. from 1 November 2017 to 31 October 2018 in the present case. When it is impossibleto obtain a data in advance for this period, an extrapolation by proportion or an estimate (according to the methods defined by the Reporting Reference Source or consistent with the values of previous years) may be performed, andthe methodused is specifiedby the employees. It should be noted that two of the societal and environmental indicators are collected by calendar year: the Centaure Centre indicatorand the responsible investment data. As regards social information, it is collected over a calendar year, i.e. , from 1 January 2018 to 31 December 2018 in this case. Information related to absenteeism is reported on a rolling-year basis fromDecember 2017to November 2018. Reporting scope (b) The 36 entities that are part of the reportingscope published in the CSR section of the management report are those integrated and consolidated in the Financial Reporting of the Groupama Assurances Mutuelles registration document (see list in the Appendix). The published environmentaland societal informationrelates to 32 entities detailed in the Appendix (or 99.21% of FTEs as of 31 October 2018). For the four entities where the informationwas not collected (GAN IA Hong Kong, other property subsidiaries, GOM Pacifique, and Groupama Poistovna), it was decided not to include them in theconsolidation of theinformation. These same rules have been applied in the calculation of CO 2 emissions. The social information pertains to the 36 entities on the list in the Appendix. Policy of exclusion from the consolidated scope Companies accounted for under the equity method in the accounting results are not taken into account in terms of social and environmental indicators, and Groupama AVIC Property Insurances Company, the Groupama group’s subsidiary in China, was removed from the non-financialreporting scope in 2013 for a better balance between the consolidated financial and non-financial scope. The distinction between consolidatedscope and combined scope (including all group subsidiaries in France and abroad as well as the regional mutuals) during the environmental and societal data consolidation phase was made by the CSR and Internal CommunicationDepartment on the basis of reports generated by the SCOOP tool. The SCOOP tool makes it possible to collect data for the combined scope, which are then published in the annual report. Since 2016, the GOM Antilles entity was removed from the consolidated scope because the information on GOM Antilles is now included in the financial statements of Caisse Groupama Antilles Guyane.

All environmentaland societal data reported by the employees are consolidatedby the CSR and Internal CommunicationDepartment. The consolidation is preceded by a validation for each indicator and for each entitythrough the following checks: when the zero value is entered for an indicator, the CSR and ❯ Internal Communication Department asks the employees concerned to specify whether this is due to the fact that the indicator is not applicableto their entity (in this case, the entity is included in the consolidation of this indicator) or because the information is not available (in which case, the entity is excluded from theconsolidation of this indicator); comparison of N and N-1 data: when an entity reports a value ❯ fluctuating by +/-20% compared with the figure reported in 2017, the employee concerned is alerted by the CSR and Internal CommunicationDepartment,and the figure is confirmed only if the difference can be justified, with the help of supporting documents if necessary; other consistencytests: in the event that there is no information ❯ about an indicator’ssignificantdifference in relation to 2017, the indicator’s ratio per FTE for the entity concerned is compared with the average ratio per FTE for the same indicator, and the weight of this entityin the consolidatedscope for this indicator is considered – if the entity represents a significant share of the scope or if its ratio per FTE for the indicator concerned seems abnormal,validation of theunsupported data is not possible. Concerning the quality of social data, checks are made by the SIPGRH Project Owner of the HRD Group each month at the time of the loadings. Functional tests are also carried out to ensure the consistency of the results relating to staff and staff movements (headcounts for month N = headcounts for N-1 – departures for the month + entriesfor the month). In addition, comparisons are made over time between the work carried out by the companies and the work of the Group Human Resources Department (DRHG) on the basis of the social reports, particularly that group together a number of significantindicators. And, at the time of completion of the work specific to CSR, the data for year N are compared with those for year N-1 by the Studies sectorof the Group HRD. After consolidationof an indicator, the final total value and the ratio per FTE are comparedwith those of the 2017reporting. Scope covered The coverage of the collection scope of each environmental and societal indicator is the ratio of the number of FTEs of entities having provided information validated by the CSR and Internal CommunicationDepartment for this indicator to the total number of FTEs of the consolidatedscope. The FTEs are provided by the Group HR Department as of 31 October 2018 when this information is available. Note that the Centaure Centre driving training figures (section 4.2.2.6. (c)) pertain to the Group’s entire France scope and may therefore include actions carried out by the regional mutuals (Groupama LoireBretagne in particular).

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REGISTRATION DOCUMENT 2018 - GROUPAMA ASSURANCES MUTUELLES