Groupama // Universal Registration Document 2022

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

(e) Details on the definitions and methods of calculation of indicators Details on the calculation of CO emissions CO emissions are published according to the three scopes defined by the GHG Protocol and according to the operational control consolidation method, as detailed below: 2 2 Consolidation of data Consolidation is done at the Group level by the Internal Communications and CSR Department. Environmental and societal data are consolidated using SCOOP (Enablon) dedicated to the Group. Control of data Environmental data: SCOOP includes automatic consistency checks to avoid input errors. It also allows source files to be attached and explanatory comments to be inserted. Each correspondent in the Company checks the entered data before consolidation. The Internal Communication and CSR Department conducts a second level of data control. Identified inconsistencies and errors are reviewed with the companies concerned and corrected where appropriate. Social data: checks are made by the SIPGRH Project Owner of the Group HR Department each month at the time of the loadings. Functional tests are also carried out to ensure the consistency of the results relating to staff and staff movements (headcounts for month N = headcounts for N ‑ 1 – departures for the month + entries for the month). In addition, comparisons are made over time between the work carried out by the companies and the work of the Group HR Department on the basis of the social reports, particularly that group together a number of significant indicators. And, at the time of completion of the work specific to CSR, the data for year N are compared with those for year N ‑ 1 by the studies sector of the Group HR Department. After consolidation of an indicator, the final total value and the ratio per FTE are compared with those of the reporting of the previous year. However, certain data or populations (disability, agents/general agents, temporary workers, etc.) are not systematically present in the infocentre. In such cases, the corresponding indicators are requested from the companies using an Excel model sent by email at the end of the year. The same is true for consolidated indicators, such as the number of work ‑ related accidents and those related to training. Concerning the professional training indicators and for the companies within the scope of management of the LMS community training tool (deployed with the Group companies), they are determined centrally by Group Training sector. For other French companies and International companies, they are included in the Excel templates. These three indicators are as follows: employees trained by gender and by category; ❯ training hours by gender and by category; ❯ costs of training. ❯

The emission factors were updated for the 2022 DEFP using the ADEME carbon database. The factors take into account emissions related to simple combustion and not upstream of production. A few clarifications for certain emission factors: scope 3, other indirect emissions related to business travel by air, train, and land vehicles not owned by the entities (taxis, reimbursement of mileage costs). ❯ for electricity, the emission factors used for entities present in the overseas departments and territories were calculated as follows using the ADEME database: for GOM Antilles (included in Groupama Antilles ‑ Guyane), the average between the emission factors of Guadeloupe and Martinique; ❯ for consumption of steam and chilled water, the Internal Communication, and CSR Department used an average of the various factors provided by ADEME for the cities in which Groupama is located; ❯ for travel by plane, the Internal Communication, and CSR Department used the emission factor of a trip of average capacity and average distance (100 to 180 seats and 2,000 to 3,000 km). The ratio used to convert expenditure in euros to km is 0.11 (ADEME); ❯ for travel by train in France, the emission factor used by the internal communication and CSR Department was the average of the large train line in France, which takes upstream emissions into account, given that it was not possible to differentiate for the other countries. The ratio used to convert expenditure in euros to km is 0.16 (ADEME); ❯ for vehicle travel, for the sake of consistency with previous years, only one part of the coefficient is considered. ❯ Or information purposes, the DEFP presents in the “Outlook section” a restated calculation of CO emissions for 2019 and 2022 for a better understanding of impact of the change in the composition of our fleets; as such, differentiated emission factors are applied according to four major types of engine: diesel, petrol, petrol hybrid, and electric; for the sake of consistency and to have a meaningful comparison, the recalculation was performed on the three scopes of emissions for 2019 and 2022, on an equal basis with the underlying data published in the two DEFPs. The emission factors used are mainly taken from the ADEME carbon bases. 2 scope 1, direct emissions related to gas and fuel consumption and business travel in land vehicles owned by Group entities, for the sake of consistency with previous years, only one part of the coefficient is considered for owned land vehicles; ❯ scope 2, indirect emissions related to consumption of electricity, heat and chilled water; ❯

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Universal Registration Document 2022 - GROUPAMA ASSURANCES MUTUELLES