MRM // 2022 Universal Registration Document

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Statement of non-financial performance (SNFP) – 2022 financial year

Governance Pillar

A certain number of ESG topics are mandatory as part of the disclosure of a Statement of Non-Financial Performance. As a financial company operating in the real-estate sector, and as a result of the risk analysis carried out, not all the themes required are identified as major risks for the Company. They are therefore not all taken into account in the ESG strategy. The themes in question are listed below: • societal commitments to combat food waste; • societal commitments in favour of the circular economy; • measures taken in favour of disabled people; • societal commitments to combat food insecurity; • societal commitments in favour of animal welfare; • societal commitments in favour of responsible, fair and sustainable food; • actions to promote physical activities and sports.

ESG issues for the business with regard to the Company’s ambitions and the expectations of its stakeholders. To do so, it is first necessary to identify the priority issues to be targeted according to the perceptions of stakeholders. To this end, a materiality questionnaire was sent in order to prioritise the Company’s ESG issues according to the expectations and perceptions of both internal (employees, including executives) and external stakeholders (partners, customers, directors, property managers, investors, etc.). It explores aspects specific to the field of activity and the purpose of the Company but also aspects relating to the internal organisation of the structure. Identified and prioritised within the materiality matrix, these issues then serve as a decision-making support for the Company and make it possible to develop or reorient an ESG strategy as closely as possible to meet the expectations of all stakeholders of the Company. Stakeholders included in the process are more easily involved in an approach that requires everyone’s attention. Combined with the risk analysis, the materiality questionnaire enables a solid prioritisation of the issues to be addressed in the short, medium and long term. The level of knowledge implied in the questionnaire reveals the level of comitment to ESG issues within the Company and makes it possible to assess the progress of the ambitions expressed so far.

2.4.2 Materiality analysis and stakeholder relations

M.R.M.’s ESG strategy involves a close relationship with its stakeholders throughout its value chain. The objective is to be attentive to the needs of the various players and to help the respective interests and ambitions of each to converge. The materiality matrix makes it possible to rank the priority

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