Hermès // 2022 UNIVERSAL REGISTRATION DOCUMENT

CORPORATE SOCIAL RESPONSIBILITY AND NON ટ FINANCIAL PERFORMANCE COMMUNITIES: STAKEHOLDERS AND TRANSPARENCY

In 2019, Hermès carried out an analysis of the physical risks impacting its main sectors. In 2022, this analysis was clarified and refined for the scope of its sites located in France. This analysis prioritises, site by site, a list of chronic and acute physical climate hazards and projects them over different climate horizons based on the IPCC RCP2.6, RCP4.5 and RCP8.5 scenarios. Depending on the ranking obtained and the results of the climate projections, Hermès undertakes the construction of adaptation plans consistent with the nature of the assets concerned, the priority physical climate risks and the geographical location of the assets. This approach was gradually launched in 2022 with the Management Committees of each site, in order to implement actions to improve the resilience of buildings when necessary. DNSH water – This DNSH imposes compliance with water flow rates per minute, which vary according to the water supply equipment. To ensure compliance with this criterion, Hermès verified the existence of water meters or solutions to manage water consumption. These solutions indicate alignment with the thresholds set by the European Commission. DNHS circular economy – The delegated act imposes compliance with three criteria: the preparation of at least 70% by weight of construction waste for recycling, reuse or any other form of recovery; s operators must limit waste production; s building design and construction techniques must promote circularity. s Eligible real estate investments meeting the criteria of substantial contribution in accordance with these three criteria are considered aligned. DNHS pollution – Three criteria must be met: list of pollutants in Appendix C of the Climate Delegated Act that must not be used in the context of the Taxonomy activity concerned; s compliance with the thresholds set for certain polluting substances such as volatile organic compounds; s adoption of measures to limit noise, dust and pollutant emissions during work. s The DNSH pollution criteria were considered to be met for eligible real estate investments according to the substantial contribution criteria when these projects were located in France, in view of the applicable national and European regulations in terms of pollution.

2.7.4.3 The Group is also working on ensuring that certain criteria and evidence required by the Taxonomy are directly included in the Harmonie standard in early 2023. METHODOLOGY NOTE Substantial contribution Alignment is based on compliance with the substantial contribution criteria and the non‑enforceability of a generic or specific DNSH criterion (see methodology below). This compliance is assessed in the light of the supporting documents available to the Group (for example, large‑scale renovation projects significantly improving the energy performance of buildings were considered aligned because they have such supporting documents). Methodology for assessing generic and specific DNSH criteria As indicated in the table presenting the CapEx eligibility and alignment ratios, only eligible activities categorised as 7.2 or 7.7 show an alignment component. The DNSH criteria, for each of the Taxonomy activities, were applied as follows: 7.2 Renovation of existing buildings DNSH adaptation – The Climate Delegated Act recommends compliance with three criteria: analysis of the various physical climate risks that could affect the activity; (i) assessment of these risks using climate projections in order to determine their significance; (ii) assessment of adaptation solutions. (iii) This CapEx related to real estate investments does not fully reflect the efforts made by the Group in the real estate department's Sustainable Construction Framework, the Harmonie standard. This standard is aligned with the requirements of existing sustainable construction standards (LEED, BREAM, HQE) in terms of CO emissions, air quality, local supply and respect for biodiversity, and is also based on criteria related to the environmental quality and comfort in use of the buildings (§2.5.2). It should also be noted that the Group’s recent buildings, which comply with the recommendations of the Harmonie standard, such as the Maroquineries de Louviers and Sormonne, have an E4C2 label (energy production greater than consumption) and demonstrate a 100% rate of alignment with the European Taxonomy criteria. 2

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2022 UNIVERSAL REGISTRATION DOCUMENT HERMÈS INTERNATIONAL

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