UNIVERSAL REGISTRATION DOCUMENT 2023

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

In accordance with the information provided by the European Commission in its various Q&As, the information used must be based on actual data provided by non ‑ financial or financial entities. Gan Assurances has therefore ruled out the use of estimates or proxies for its fiscal year. In this regard: we have chosen an external data provider for the 2023 fiscal year from which we retrieve the data published by the companies; it also conducts the analyses mentioned above on green bonds; ❯ all property assets as well as investments in infrastructure, corporate private equity, and unlisted debt of Gan Assurances are no considered aligned because of operational difficulties in obtaining data for this first year of publication of the alignment; ❯

to compensate for the lack of information available on the gas & nuclear templates, Groupama’s teams have insourced the collection of information about these templates for companies representing 80% of the market value of the assets concerned. Other companies or companies for which no reporting specific to gas & nuclear is available have been granted the full alignment/eligibility reported by the issuer without double counting. ❯

Investment KPI (regulatory ratio)

Numerical indicator

Weighted average value of all the investments that are directed at funding, or are associated with Taxonomy ‑ aligned economic activities, relative to the value of total assets covered by the KPI , for investments in undertakings per below: Turnover ‑ based Weighted average value of all the investments of insurance or reinsurance undertakings that are directed at funding, or are associated with Taxonomy ‑ aligned economic activities, with following weights for investments in undertakings per below: Turnover ‑ based CapEx ‑ based

2%

4%

35,630,587

CapEx ‑ based

76,695,036

Percentage of assets covered by the KPI relative to total investments of insurance or reinsurance undertakings (total AuM). Excluding investments in sovereign entities (coverage ratio)

69%

Monetary value of assets covered by the KPI. Excluding investments in sovereign entities (coverage)

2,037,968,291

Gan Assurances’s proportion of aligned investments for 2023 is 2% based on turnover and 4% based on capital expenditure for a proportion of 69% of assets covered by the KPI. Proportion of exposures

contributing substantially to the environmental objective

Of which transitional activities

Of which enabling activities

(1) Climate change mitigation KPI calculation basis: Premium income

99.4%

6.8%

34.3%

KPI calculation basis: CapEx

99.8%

4.2%

29.3%

(2) Climate change adaptation KPI calculation basis: Premium income

0.3%

KPI calculation basis: CapEx

0.0%

(3) Sustainable use and protection of water and marine resources KPI calculation basis: Premium income

0.0%

KPI calculation basis: CapEx

0.0%

(4) Transition to a circular economy KPI calculation basis: Premium income

0.1%

KPI calculation basis: CapEx

0.0%

(5) Pollution prevention and control KPI calculation basis: Premium income

0.3%

KPI calculation basis: CapEx

0.1%

(6) Protection and restoration of biodiversity and ecosystems KPI calculation basis: Premium income

0.0% 0.0%

KPI calculation basis: CapEx

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Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES