UNIVERSAL REGISTRATION DOCUMENT 2023

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

4.2.2.2 In addition to this mapping work, the following are indicated in this declaration: risks already incorporated into the Group major risks framework; ❯ risks or topics that must be reported according to the regulations; ❯ the Impact, Risks, and Opportunities areas identified as material in the dual materiality matrix. ❯ A total of 15 significant risks are presented in the DEFP, as well as two issues/risks related to areas at the borders of society and the environment and three risks or themes required by regulations. 10 of these risks relate to Impacts, Risks, and Opportunities (IRO) areas deemed material for the CSRD . These include seven financial risks (the sustainable investment policy being key to the system) and three climate ‑ related insurance risks (natural disasters, forces of nature, and weather ‑ related risks on crops). The research analyses of Impacts, Risks, and Opportunities conducted in 2023 highlighted the issues related to the territorial footprint of our activities. Similarly, the management of climate and environmental issues in our operations and our “climate ‑ responsible” products and services were identified as material under the CSRD. The DEFP also presents the comments and indicators required by the European Taxonomy regulation on sustainable activities (investments and non ‑ life insurance). At the end of the document, in the summary table of risks, themes, and key performance indicators, the risks in the Group’s classifications that are linked to CSR risks are indicated. (1) The sustainability ‑ related actions taken as part of the Group’s sustainability strategy are presented in the DEFP according to the standard breakdown of areas (social, societal, environmental, governance, and other). In relation to our five commitments (pillars or foundations as we call them), the sustainability issues and risks are linked as follows: a human, attentive, and responsible customer relationship: in societal challenges/risks (quality of advice and customer service/satisfaction, as well as methods of interaction with members and customers); ❯ protection solutions that respond to changes in the environment and lifestyles: in societal challenges/risks (taking into account the protection needs and risks of our members and customers, prevention) and in environmental risks (adaptation or mitigation in relation to climate change); ❯ Strategic sustainability issues related to identified risks

4.2.3 Human resources management – responsible management as indicated in one of the two foundations of our sustainability strategy – is one of the pillars of our model. In this area, the dual materiality analyses confirmed the Impacts, Risks, and Opportunities related to working conditions and employee safety, talent management and skills development, and diversity and inclusion. This ties in with the four risks identified in 2019, each corresponding to an issue of our responsible employer policy, three of which appear to be the most significant. Receiving Top Employer certifications for more than five years is proof of maturity in our HR management processes. At the beginning of the 2023 fiscal year, the Group had six companies certified as a Top Employer: three in France (Groupama Nord ‑ Est, Groupama Loire Bretagne, and Groupama Grand Est) and three internationally (Groupama Assicurazioni, Groupama Asigurari, and Groupama Asfalistiki). The Top Employer certification is an audit of HR practices, which compares them with the best practices recognised in each country. To be certified, the Company must complete a detailed HR Best Practices Survey (600 HR practices). The Group’s companies pay very close attention to unwanted attrition. (2) an active contribution to the sustainable development of local life: in societal commitments in favour of sustainable development (a player in the regions, in economic and societal dimensions); ❯ a clear, public, and Group ‑ wide sustainable investment and savings policy: in societal challenges/risks (the “ESG” criteria in investments and the sustainable savings offering) and environmental risks (actions linked to responsible asset management commitments in relation to global warming); ❯ a committed group where everyone acts with pride in line with our values: reducing the carbon footprint mentioned in the section on adapting our organisation to climate change (the Group’s ecological footprint), a rewarding experience for our employees – which, in turn, ensures their commitment (social challenges and risks), “native” CSR approach, and responsibility (particularly in terms of societal challenges and risks, as well as the development of the purchasing policy with sustainability criteria). ❯ 4.2.3.1 SOCIAL AND SOCIETAL ISSUES AND ASSOCIATED RISKS Social: risks natively taken into account

(1) (2)

Corporate Social Reporting Directive, transposed into French law in 2023, effective for the 2024 fiscal year, publication in 2025. See summary tables of risks in the appendix.

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Universal Registration Document 2023 GROUPAMA ASSURANCES MUTUELLES