PSA - 2019 Universal Registration Document

DECLARATION ON EXTRA-FINANCIAL PERFORMANCE Reporting scope, methodology and cross-reference tables

REPORTING SCOPE, METHODOLOGY 2.7. AND CROSS-REFERENCE TABLES

Reporting scope 2.7.1.

Automotivedivision : n Automotive division gathers Automotive Activities and

Automative Trade Activities; the equipment subsidiary : n

REGULATORY REFERENCES AND INTERNATIONAL STANDARDS

Faurecia, a listed company in which Groupe PSAhas a 46.3% stake remains fully consolidated because Peugeot S.A. has retained control (62,9% of theoretical voting rights). In accordance with the legal provisions, Faurecia manages its businessindependentlyand thereforepreparesand publishesits social, environmental and societal indicators in its own Registration Document; other activities : n These now comprise the Peugeot S.A. holding company and BanquePSAFinance (BPF). The social and societal informationpublishedin the BPF annual reportconsolidatesentitieswhollyownedby BPFat 31 December 2019. This methodologylinked to the BPF consolidationrules, excludesthe joint venturescreatedwith Santanderfromthe CSR reporting scope. These joint ventures are listed in the BPF Management Report. In compliancewith regulations, quantitativedata were reported using cross-functional, comparable indicatorswhenrelevant. THE EXCLUSIONS FROM THE CSR REPORTING VERSUS THE FINANCIAL REPORTING The scope of reportingdoes not include joint ventureswith other car manufacturersaccountedfor using the equitymethod,due to the lackof exclusivecontrol: TPCA(ToyotaPeugeotCitroënAutomobiles), locatedat Kolín in n the Czech Republic, in a jointventurewithToyota; DPCA (DongfengPeugeot Citroën Automobiles),at Wuhan in n China, ina jointventure withDongfeng Motor Corp.; CAPSA(ChanganPSA Automobiles),at Shenzhenin China, in a n jointventurewithChinaChanganAutomobiles; SEVELSUD atVal Di Sangro inItaly, ina jointventure withFiat; n DangotePeugeot AutomobilesNigeria Limited joint, in Kaduna n (Nigeria)with DangoteIndustriesLimitedand the KadunaState Government; Nidec PSA e-motors joint venture in Carrières-sous-Poissy n (France)withNidec Leroy-Somer Holding; PSA AVTEC PowertrainPvt. Ltd. joint venture in Hosur in the n Tamil Naduregion(India),withAVTEC(CKBirlaGroup). In these joint ventures,the Group exercisesits role as shareholder and industrialpartnerin a commitment o supportingeachventure’s long-term development. The joint ventures report their CSR data at different levels, dependingon themanagementstructurein placewiththe industrial partner. Other items, including examples of actions undertaken, are describedin greaterdetail in the CSR publicationsfor each of the entities. The Group’s CSR Report and Faurecia’s Registration Documentnotablydescribethe policy,commitmentsand resultsof the automotive,bankingandequipmentsupplydivisions.

The social,environmentaland societalinformationcontainedin this sectionmeetthe requirements of: Article L. 225-102-1 and Articles R. 225-105 et seq. of the French n Commercial Code, transposing Directive 2014/95/EUof the EuropeanParliamentand of the Councilof 22 October2014: the “DPEF”( Déclarationde PerformanceExtra-Financière ); the Global Reporting Initiative (GRI) and the Sustainability n Accounting Standards Board (SASB). Cross-referenceindexes with GRI and SASB indicatorsmay be found at the end of the CSR Report, published by the Groupfor itsAutomotive division. Data have been consolidatedad relate to the parent company Peugeot S.A. and all of its subsidiaries within the meaning of Article L. 233-1of the French CommercialCode and its controlled companies within the meaning of Article L. 233-3of the French CommercialCode with the exceptionof the subsidiariesFaurecia, PSAFinance France (see 2.1formore details). However,as an exceptionto the above: Quantitative information on Banque PSA Finance (BPF) and Faureciais publishedseparatelyin this sectionand accompaniedby specific explanations, if necessary. For further information, especially about CSR initiatives implemented by these two companiesover the period,please refer to ESG Reportsfrom PSA BanqueFrance(the jointventurebetweenBanquePSAFinanceand Santander Consumer Finance in France) and Faurecia: website, Registration Document, etc. Detailed social, environmental and societal data as well as information on sustainable development initiatives alsocovers: AutomotiveActivities : n It includesmanufacturing facilities,R&D facilities,office sites and commercial subsidiaries of the brands. PCMAAutomotivRUS,locatedin Kalugain Russia,a jointventure with MitsubishiMotors Corp., is also included in the scope for societal and environmentalreporting,because the Group has a 70% stakein its shares; AutomotiveTrade Activities : n It includes proprietarydealership network, training centres for networkpersonnel,spare parts warehouses,regionaloffices and import subsidiary registered offices. The “AutomotiveTrade Activities”scope is included under the “Automotivedivision”heading in the HR section but are stated separately in the environmental sections; ACTIVITIES INCLUDED IN REPORTING AND DEVELOPMENTS

91

GROUPE PSA - 2019 UNIVERSAL REGISTRATION DOCUMENT