UNIVERSAL REGISTRATION DOCUMENT 2023

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

A 2022 pro forma was prepared to take into account the recommendations of the draft European Commission notice of 21 December 2023 not yet published in the Official Journal of the European Union.

Substantial contribution to climate change adaptation

DNSH (Does Not Significantly Harm)

Proportion of premiums 2022 pro forma

Absolute premiums 2023

Proportion of premiums 2023

Proportion of premiums 2022 published

Climate change mitigation

Water and marine resources

Biodiversity and ecosystems

Circular economy Pollution

Minimum safeguards

Economic activities

€m

%

%

%

A.1. Non ‑ life insurance and reinsurance underwriting Taxonomy ‑ aligned activities (environmentally sustainable) A.1.1 Of which reinsured A.2 Non ‑ life insurance and reinsurance underwriting

359.5

2.72% 2.19% 2.19% YES

N/A N/A N/A

N/A

YES

(318.5)

-2.41% -2.01% -2.01% YES

N/A N/A N/A

N/A

YES

Taxonomy ‑ aligned activities but not environmentally sustainable Non ‑ life insurance and reinsurance underwriting Taxonomy ‑ non eligible activity

697.6

5.28% 5.49% 43.48%

B.

12,150.6 92.00% 92.32% 54.33%

TOTAL

13,207.7

100% 100% 100%

The EU Taxonomy ‑ alignment rate for the non ‑ life insurance turnover was 2.72% at 31 December 2023, compared with an eligible premium volume of around 8.00%. The taxonomy alignment analysis was based on the five known criteria. At this stage, the crop insurance offering, consisting of comprehensive climate risk cover, is considered to be aligned, meeting each of the criteria. Given its nature, this offering could already be considered aligned in 2022.

116

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES