ORANO // Annual Activity Report 2024

SUSTAINABILITY STATEMENT

Societal and environmental challenges at the heart of the strategy

The risks were supplemented by opportunities based on interviews or the work of the departments responsible for the area with their experts or external support. Risks and opportunities were assessed according to the magnitude and likelihood as required by the standard.

Materiality determination Impacts such as risks and opportunities were assessed as the product of severity and probability. The group selected all IROs with a score greater than 9 and all IROs with a severity of 4. This last point applies to all topics, particularly human rights issues. The materiality threshold is taken uniformly according to the sub topics, activities and regions.

THRESHOLDS USED FOR THE MATERIALITY ANALYSIS

IMPACT severity

FINANCIAL severity

Severity

Very strong Very high:> 100 million euros

4

8

12

16

Very strong

➍

High: between 50 and 100 million euros Limited: between 10 and 50 million euros

Strong

3

6

9

12

Strong

➌

Limited

2

4

6

8

Limited

➋

Low or none Low or none: <10 million euros

1

2

3

4

Low or none

➊

Probable (once in the life of the group)

Very likely or already happened

Improbable

Unlikely

Probability

➊

➋

➌

➍

4

The 100 million euro threshold represents 2% of the group’s revenue and 0.4% of the group’s total statement of fi nancial position at the end of 2023 (24.6 billion euros). 45 IROs meet the materiality criteria and qualify 21 sub- topics out of the 10 topical ESRS.

MATERIAL IROs

NAME OF SUB-TOPICS IN ESRS 1 AR 16

TOPICAL ESRS

SUB-TOPICS

IMPACT FINANCIAL

Climate change mitigation [E1] M Climate change adaptation [E1]

M M

4 2

Climate change mitigation [E1] Climate change adaptation [E1]

E1 – CLIMATE CHANGE

Energy [E1]

Energy [E1]

Pollution of air, water, and soil during operation [E2] Liabilities management and site decommissioning [E2] Substances of concern and very high concern [E2]

Pollution of air, water, soil, living organisms and food resources [E2] Pollution of air, water, soil, living organisms and food resources [E2] Substances of concern and very high concern [E2]

E2 – POLLUTION

M

3

E3 – WATER

Freshwater [E3]

M

M

2

Water [E3]

Water and marine resources [E3]

AND MARINE RESOURCES

Water and marine resources [E3]

131

Orano - Annual Activity Report 2024