ORANO // Annual Activity Report 2024

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SUSTAINABILITY STATEMENT Societal and environmental challenges at the heart of the strategy

4.1.5.5 Data point chaining and Orano speci fi c information A sustainability sub-topic is “material” when the rating of an impact, risk or opportunity exceeds the materiality threshold de fi ned by the group. A sustainability issue (and therefore the associated ESRS) is material when a sub-topic is material.

On the basis of the material IROs, Orano analyzed all the data points of the ESRS standard and excluded certain irrelevant requirements, non-mandatory requirements, etc . from disclosure. This document covers around 800 data points, therefore 19 additional Orano speci fi c metrics.

For each IRO and materiality sub-topic, the chaining exercise makes it possible to determine the Disclosure Requirement (DR) and Data Points (DP) to be included in the sustainability statement.

LIST OF DISCLOSURE REQUIREMENTS (DR)

ESRS

Disclosure Requirement (DR)

Section

Orano speci fi c data points

BP-1 — General basis for the preparation of sustainability statements 4.1.1.1 BP-2 — Disclosure in relation to speci fi c circumstances 4.1.1.2 GOV-1 — The role of the administrative, management and supervisory bodies 4.1.2.1 GOV-2 — Information provided to the company’s administrative, management and supervisory bodies and sustainability matters addressed by these bodies 4.1.2.2 GOV-3 — Integration of sustainability-related performance into incentive schemes 4.1.2.3 GOV-4 — Statement on due diligence 4.1.2.4 GOV-5 — Risk management and internal controls for the sustainability statement 4.1.2.5 SBM-1 — Strategy, business model and value chain 4.1.3 SBM-2 — Interests and views of stakeholders 4.1.4 SBM-3 — Material Impacts, Risks and Opportunities and their interaction with strategy and business model 4.1.5.1 IRO-1 — Description of the processes to identify and assess material Impacts, Risks and Opportunities IRO-2 — Disclosure requirements in ESRS covered by the undertaking’s sustainability statement Policies MDR-P — Policies adopted to manage material sustainability matters Actions MDR-A— Actions and resources in relation to material sustainability matters Metrics MDR-M— Indicators in relation to material sustainability matters Targets MDR-T— Tracking effectiveness of policies and actions through targets 4.1.5.2 4.1.5.3 4.2, 4.3, 4.4 4.2, 4.3, 4.4 4.2, 4.3, 4.4 4.2, 4.3, 4.4

ESRS 2

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Orano - Annual Activity Report 2024