ORANO // Annual Activity Report 2024

EDITORIALS2
1. PRESENTATION OF THE ORANO GROUP5
1.1 Overview of Orano6
1.2 Contribute to key global issues8
1.3 Our activities10
1.4 An operational risk management12
1.5 A responsible and fully committed governance13
1.6 Our value creation model14
1.7 Sharing with our stakeholders16
1.8 A committed roadmap for 203018
1.9 Financial and non-financial performance20
2. SITUATION AND ACTIVITIES OF THE COMPANY AND ITS SUBSIDIARIES DURING THE PAST FINANCIAL YEAR23
2.1 Highlights of the financial year24
2.1.1 Capital increase of Orano SA subscribed by the French State24
2.1.2 Business highlights24
2.2 Simplified group organization chart – subsidiaries, equity interests and branch offices29
2.2.1 Simplified group organization chart at December 31, 202429
2.2.2 Acquisitions of equity interests and takeovers during the past financial year30
2.2.3 Branch offices and representation offices30
2.3 The group’s businesses31
2.3.1 Mining31
2.3.2 Front End38
2.3.3 Back End39
2.3.4 Other activities of Orano44
2.4 Research and Development activities46
2.5 Financial situation of the Company and the group during the past financial year47
2.5.1 Summary of key figures and segment information47
2.5.2 Consolidated financial statements for the past financial year49
2.5.3 Separate financial statements for the past financial year56
2.5.4 Dividends56
2.5.5 Non-tax deductible expenses56
2.6 Foreseeable developments and future prospects57
2.6.1 Future prospects57
2.6.2 Orano’s financial outlook59
2.7 Significant post-closing events59
2.7 .1 Significant events between the reporting date and the preparation date of the management report59
2.7.2 Significant events between the preparation date of the report and the date of the General Meeting59
3. RISKS, CONTROL AND DUTY OF VIGILANCE PLAN61
3.1 Internal control system62
3.1.1 Commitments of the Orano group62
3.1.2 Internal control objectives62
3.1.3 Organization of the internal control system63
3.2 Methodology: risk mapping and risk management65
3.2.1 Risk management policy and methodology65
3.2.2 Risk coverage and insurance66
3.3 Risk factors68
3.3.1 Geopolitical risks69
3.3.2 Risks related to the group’s business activities71
3.3.3 Risks related to social, societal and environmental commitment75
3.3.4 Financial risks for the group77
3.3.5 Regulatory and legal risks79
3.4 Duty of vigilance plan82
3.4.1 Risk mapping related to the duty of vigilance83
3.4.2 Measures applied in the prevention of duty of vigilance risks84
3.4.3 Regular risk assessment104
3.4.4 Orano trains its employees and suppliers, and operates a process for collecting and processing reports105
3.4.5 Monitoring measures and assessing their effectiveness105
4. SUSTAINABILITY STATEMENT109
4.1 Societal and environmental challenges at the heart of the strategy110
4.1.1 General information on the sustainability statement110
4.1.2 Sustainability taken to the highest level of the company114
4.1.3 ESG at the heart of the group’s strategy119
4.1.4 A group connected to its ecosystem123
4.1.5 Significant Impacts, Risks and Opportunities and materiality of the topics125
4.2 Environmental information142
4.2.1 Contributing to carbon neutrality and adapting to climate change [E1]142
4.2.2 Limiting our footprint on freshwater [E3]170
4.2.3 Anticipating impacts on biodiversity [E4]176
4.2.4 A responsible management of our liabilities [E2]181
4.2.5 An industrial actor committed to the preservation of resources, the circular economy and waste optimization [E5]186
4.3 Social and societal information194
4.3.1 Mobilizing proud and committed employees who embody our purpose [S1]194
4.3.2 Committing our upstream value chain to preserving health, safety and human rights [S2]218
4.3.3 Being engaged and responsible locally in the regions where Orano operates [S3]221
4.3.4 Operating efficiently for citizens [S4]233
4.4 Governance information237
4.4.1 Being exemplary in terms of ethics and business conduct [G1]237
4.5 Summary of indicators and cross-reference tables251
4.5.1 Summary of indicators251
4.5.2 Table required by Annex B of ESRS 2 for other European regulations260
4.5.3 Cross-reference table between TCFD recommendations and this 2024 Annual Activity Report262
4.6 Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852 for Orano SA, for the year ended December 31, 2024263
5. CORPORATE GOVERNANCE AND GENERAL INFORMATION269
5.1 Administration and management of the Company270
5.1.1 Composition of the Board of Directors270
5.1.2 Functioning of the Board of Directors285
5.1.3 Other Committee293
5.1.4 Executive Management293
5.2 Compensation of corporate officers295
5.2.1 Compensation policy for the Company’s corporate officers295
5.2.2 Compensation for the 2024 financial year298
5.3 Corporate Governance Reference Code304
5.4 Additional information305
5.4.1 General information about the Company305
5.4.2 Articles of incorporation and Articles of Association305
5.4.3 Participation of shareholders in General Meetings306
5.4.4 Related-party agreements and commitments306
5.4.5 Main features of the Company’s internal control and risk management systems as part of the financial reporting process308
5.5 Share capital and shareholding309
5.5.1 Share capital309
5.5.2 Distribution of the Company’s capital and voting rights309
5.5.3 Securities not representing capital310
5.5.4 Transactions referred to in Article L. 621-18-2 of the French Monetary and Financial Code during the financial year310
6. FINANCIAL STATEMENTS313
6.1 Consolidated financial statements - financial year ended December 31, 2024314
6.2 Statutory Auditors’ report on the consolidated financial statements for the financial year ended December 31, 2024383
6.3 Company financial statements - financial year ended December 31, 2024391
6.4 Statutory Auditors’ report on the Company financial statements for the financial year ended December 31, 2024416
7. MISCELLANEOUS INFORMATION421
7.1 Statutory Auditors422
7.2 Injunctions or fines for anti-competitive practices422
7 .3 Information on employee representative bodies422
7.4 Information on payment terms423
7.5 Information on loans granted to other companies pursuant to Articles L. 511-6 and R. 511-2-1-1-II of the French Monetary and Financial Code423
7.6 Five-year financial summary424
7.7 Table of subsidiaries and associates424
7.8 List of French companies indirectly controlled by Orano at December 31, 2024425
7.9 Financial glossary427

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