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. Mutuaide 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 Mutuaide 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

3%

5%

3,846,809

CapEx ‑ based

7,355,926

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)

72%

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

138,412,625

Mutuaide’s proportion of aligned investments for 2023 is 3% based on turnover and 5% based on capital expenditure for a proportion of 72% 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

99.8%

5.7%

16.6%

KPI calculation basis: CapEx

99.9%

5.0%

19.4%

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

0.1%

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

0.0%

KPI calculation basis: CapEx

0.0%

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

0.1%

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

150

Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES