Groupe La Poste // CSR REPORT 2022

Methodological note 7 APPENDICES ■

Reference period and reporting scope The reporting period is based on:

■ concerning the environmental indicators, an adjustment of the extrapolation method to ensure the consistency of the reporting with the scope of consolidation of the group entities and the operational reality of the extrapolated entities: ■ the principles remain unchanged: by convention, the extrapolated data are calculated based on a ratio of emissions in kgCO 2 eq per €1,000 of operating revenue. All extrapolated GHG emissions are by agreement, considered as part of Scope 3 in the table of the group’s emissions, ■ from 2021, LBP holding-type entities are excluded from the “eligible operating revenue” because they do not carry out any operating activities that generate significant GHG emissions, ■ for Asendia, the group’s average emission ratio was applied to its logistics activities. For its digital platform activity, the average emission ratio of the group’s digital activities was applied.

■ for the employee indicators, over a calendar year (from 1 January to 31 December 2021) to ensure consistency with French regulations and the employee reports of French companies; ■ for the environmental reporting, on a rolling year from December 2020 to the end of November 2021 or a rolling quarter Q4 2020 to end Q3 2021, except for the number of vehicles (31 December 2021). The reporting scope of La Poste Groupe covers the scope of La Poste (which does not produce its own report) and the scope of the group. The scope of the non-financial indicators consists of the subsidiaries of La Poste Groupe that are fully consolidated for the preparation of the consolidated financial statements (subsidiaries at least 51%-owned at 31 December 2021). In 2021, the non-financial reporting is marked by: ■ broadening of the scope of the employee indicators, now including the European subsidiaries;

% of consolidated group operating revenue

% of the group’s headcount (a)

Scope of indicators

Employee indicators for La Poste Groupe including subsidiaries in France and Europe (b)

95.4

98.1

GHG emissions related to transport and buildings for La Poste Groupe (c)

100

100

(a) Expressed in full-time equivalents. (b) The Human Resources Department is responsible for the employee, health and safety indicators. (c) Including extrapolated greenhouse gas emission data (Scope 3), which represented 4.5% of the group’s GHG emissions in 2022.

Environmental indicators The indicators are described in a detailed reporting memorandum drawn up by the group’s Societal Commitment Department, which is in charge of the reporting process. This memorandum specifies the definition of the indicators, the methods for gathering and calculating the information, the estimates or extrapolations made, if necessary, the checks performed, and the data collection and approval responsibilities. The scope of commitment mostly corresponds to GHG emissions of transportation related to mail, parcels, the network, corporate, financial services (notwithstanding the principles set forth in the note on methodology), digital services and the buildings managed by the La Poste Immobilier subsidiary. This relates to direct and indirect emissions from the consumption of electricity, steam, heating or cooling and emissions including transportation subcontractors and subcontracted employee business travel. The modes of transportation taken into account are road transport, air transport, rail transport and maritime transport.

The modes of transportation taken into account are road transport, rail transport, air transport and maritime transport. The distances for leased air transport capacity for foreign destinations and French overseas departments take stop-overs into account.

Company vehicles are included as of the 2016 fiscal year.

The business travel by employees using their own vehicle is excluded from the scope of the indicator. GeoPost/DPDgroup’s environmental data on the energy consumption of buildings and the GHG emissions related to transportation and buildings are calculated over a rolling period (fourth quarter 2022 to third quarter 2022). With regard to the energy consumption of buildings, the energies taken into account are electricity, gas, fuel oil, district heating, propane and LPG. They cover Scopes 1, 2 and 3. The reporting on the energy consumption of buildings was based on the amounts invoiced from 1 December 2021 to 30 November 2022. The average prices used to convert these amounts into kilowatt-hours were obtained from the statistics databases, or were calculated from representative samples of invoices. For some buildings, the consumption was extrapolated from the occupied surfaces.

The greenhouse gas emissions include:

■ Scope 1 and 2 GHG emissions, as defined by the GHG Protocol: direct and indirect emissions linked to the consumption of electricity, steam, heating or cooling; ■ Scope 3 GHG emissions: mainly include transport subcontractors and subcontracted employee business travel.

132 CSR Report 2022/ LA POSTE GROUPE