Groupama // 2021 Universal Registration Document

4 CORPORATE SOCIAL RESPONSIBILITY (CSR) Declaration of Extra-financial Performance

Data collection, consolidation, and control (d) procedures Data collection The information published in the management report, which is included in Groupama Assurances Mutuelles’ “URD” document, is collected through contributions from the Group’s network of DEFP correspondents. The list of contributors to the DEFP is updated each year before the start of the campaign and training in the use of the SCOOP tool (the Enablon collection software) and in the DEFP process in general is offered by the Internal Communication and CSR Department to contributors where appropriate. Most of the environmental and societal data are reported by the entities concerned through SCOOP, which is fully dedicated to the CSR DEFP within the Group. Social data are collected from several data sources depending on whether they involve: French or international companies; ❯ consolidated or non-consolidated indicators; ❯ indicators concerning data or populations managed or not in the ❯ corporate information systems; indicators that can be produced from data reported each ❯ monthly in a group infocentre called SIPGRH (see below), only for certain French companies. Certain environmental and societal data, due to their specificity or for practical reasons, are collected directly from the correspondents or departments concerned by the Internal Communications and CSR Department. The Système d’Information et de Pilotage Groupe de Ressources Humaines (SIPGRH or Human Resources Group Steering and Information System) is the only HR database at the group level. This infocentre is populated each month and contains 99.6% of the individual data of Group employees in France and 94% of the individual data of the Group including the international subsidiaries. Regarding the France scope, SIPGRH is populated each month with individual data of approximately 97% of the Group’s employees coming from the personnel administration systems of the French companies and every quarter for the other French companies. Given that the transmission and control of these indicators by a third-party organisation are new obligations, the CSR data collection process changes each year to take account of recommendations made by the statutory auditors, improve the quality of the transmitted indicators and increase the reliability of the published data. A datahub was implemented to securely collect individual information for small French structures and international subsidiaries. Each quarter they submit their file of data, which are formatted and verified in real time (when uploaded to the datahub), to comply with the existing management rules in SIPGRH. Once all verifications have been completed, the companies use the connection to send the file to the Group HR Department, which transfers it after validation for loading into SIPGRH along with the other monthly files.

number of FTEs of the combined scope. The FTE figures as of 30 November 2021 were provided by the Group HR Department.

Indicators (b) Selection of indicators

As of this year, the Group has chosen to select 14 key performance indicators related to the main risks relating to social, societal, environment and climate change, anti-corruption and anti-tax evasion, and policyholder data protection aspects. The objective of these indicators is to monitor the commitments made by the Group and to meet the regulatory requirements. On the aspects of risk analysis, only companies operating in France were taken into account in this first exercise in the “DEFP” format. Reference sources and definitions of indicators The indicators collected and published in the CSR section of the management report were developed in accordance with Article R. 225-105-1 of the Commercial Code and consistent with the guidelines of Groupama’s CSR strategy. A Group Reporting Reference Standard in effect since fiscal year 2010 is updated each year. It clarifies the rules for collection, explains the operation of the software, and specifies in particular the scope taken into account. The list of collected environmental indicators as well as the methods for calculating these indicators are defined in a glossary of definitions updated each year. The methods for calculating CO 2 emissions are also defined in this Reference Sources and carried out subsequently by the Internal Communication and CSR Department. The emission factors used come from the ADEME carbon database and are updated each year. The collection of societal indicators is also based on a glossary of definitions updated for each reporting period and made available to employees before each new campaign. Information on respect for animal protection and responsible, equitable, and sustainable food, and the fight against food insecurity is excluded from the DEFP because it is not relevant to Groupama’s business and to actions to promote the practice of physical and sports activities. Reporting Period (c) The reporting period was determined in order to be able to meet the deadlines for verification and publication of the disclosures required by Article R. 225-105-1 of the Commercial Code. Thus, the societal and environmental indicators have been collected since 2012 on a rolling year basis, from 1 November N-1 to 31 October N. When it is impossible to obtain data for this period, an extrapolation by pro rata or an estimate (according to the methods defined by the reporting framework or in line with the values of previous years) can be made and the method used is specified by the contributors. It should be noted that two of the societal and environmental indicators are collected by calendar year: the Centaure Centre indicator and the responsible investment data. As regards social information, it is collected over a calendar year. Information related to absenteeism is reported on a rolling-year basis from December 2020 to November 2021.

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Universal Registration Document 2021 - GROUPAMA ASSURANCES MUTUELLES