Sopra Steria - 2019 Universal registration document

8 ADDITIONAL INFORMATION

Disclosures arising from specific obligations – Other risks

Disclosures arising from specific obligations – 1. Other risks

To comply with all legal and regulatory requirements and continue to follow the various recommendations issued, an overview is provided below of the risks which – in light of the Group’s risk mapping exercise – are not included among the key risks presented in Chapter 2, “Risk factors and internal control” of the Universal Registration Document, but nonetheless require disclosure. The materiality of these risks is thus rated as “low”.

Environmental risks 1.1.

Risk description

Risk management

During the annual mapping of the Group’s risks, no major risk of environmental damage was reported as being likely to have a material impact on the Group’s ability to meet its targets and performance over the medium term. The risks of environmental damage resulting from the Group’s activities remain limited, since the Group is a digital technology company and chiefly provides services. Environmental impact risks, risks related to climate change and its effects, and compliance risks with regard to environmental regulations are not major material risks for the Group, as defined in the guidelines for the preparation of the statement of non-financial performance required by French law. However, in mapping the risks of environmental damage, the following potential risks were analysed and identified as part of the Group’s environmental programme, described in Section 4, “Environmental responsibility” of Chapter 4, “Corporate responsibility” of this Universal Registration Document (pages 120 to 128): CO 2 emissions arising from employee business travel, energy and emissions arising from the use of the Group’s own offices and data centres and those managed by our partners in connection with our activities, and control of electronic waste managed by the Group’s partners.

Managing environmental risk is one of the key aspects of the Group’s corporate responsibility. Environmental impact risks, risks related to climate change and its effects, and compliance risks with regard to environmental regulations are not major material risks for the Group, as defined in the guidelines for the preparation of the statement of non-financial performance required by French law. For many years, the Group has had measures in place to reduce the environmental impact of its activities and has long demonstrated its commitment to engaging with all its stakeholders, as part of a proactive improvement process going beyond regulatory requirements. Under its purchasing policy, the Group thus imposes various undertakings on its suppliers and partners – particularly at the selection stage – to make sure they satisfy its environmental protection and responsible purchasing standards. The Group believes that climate action must be incorporated into the actions of all organisations, businesses and states. Thanks to new technologies, this challenge is certain to give rise to new opportunities for building a more sustainable world. The Group’s policy in terms of protecting the environment and preventing climate change is described in Section 4 of Chapter 3, “Corporate responsibility”, on pages 120 to 128 of this Universal Registration Document.

Financial risks 1.2. The Group’s Finance Department puts forward and oversees the that allows for the constant monitoring of the main liquidity application of rules concerning management of liquidity risk, market indicators and of all hedging instruments used at Group level. The (foreign exchange, interest rate and equity) risk and associated Finance Department receives regular reports on market counterparty risks. These risks are managed on a centralised basis at developments and the risks to which the Group is exposed, together the level of the Sopra Steria Group parent company and financing, with information on hedging transactions and their valuation.

investment, risk identification and hedging strategies are reviewed regularly by the Finance Department. The Group’s policy is not to conduct speculative transactions on financial markets. Among other tools, the Finance Department employs a cash management system

Financial risk factors are presented in Note 12.5 to the consolidated financial statements in Chapter 5 of this Universal Registration Document (pages 199 to 206).

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SOPRA STERIA UNIVERSAL REGISTRATION DOCUMENT 2019