Worldline - 2019 Universal Registration Document

EXTRA-FINANCIAL STATEMENT OF PERFORMANCE Reporting methodology and scope for non-financial indicators

Topics boundaries [GRI 102-45] [GRI 103-1] The following topics of the Standards from the GRI have material significance for Worldline. Outside the organization, these aspects are material for the mentioned stakeholders.

Material topics

Topic boundaries outside the organization

Economic performance

Communities, Customers, Investors and analysts and NGOs Communities, Public bodies, Suppliers and partners and NGOs Communities, Public bodies, Suppliers and partners and NGOs

Market presence

Indirect economic impacts Procurement practices

Communities, Public bodies, Suppliers and partners

Energy

Customers, Investors and analysts Customers, Investors and analysts

Emissions

Employment

Training and education Diversity and equal opportunity Occupational health and safety

Communities, Public bodies, Suppliers and partners

Suppliers and Partners

Anti-corruption

Customers, Investors and analysts, Public bodies, Suppliers and partners Customer, investors and analysts, Public bodies, Suppliers and partners

Socioeconomic compliance

Customer privacy

Customers

For each topics of the GRI standards, an internal and an external score were determined. All of the topics covering a matrix to reflect its business specificities and challenges. The defined threshold for internal and external scores were Worldline materiality matrix emphasizes the prioritization of considered as material for Worldline. Thirteen Standards topics Worldline’s Corporate Social Responsibility challenges and were analyzed as material for Worldline. Other topics were enables to determine its strategy. identified as material but did not match with any GRI Standards topics. Worldline integrated these topics in its materiality

D

Methodology of reporting D.6.2

Reporting process for the indicators resulting from the materiality analysis D.6.2.1 [GRI 102-45] [GRI 102-49]

The reporting process for our Main KPIs and our TRUST 2020 KPIs is described in two internal documents entitled “CSR Reporting Protocol” and “TRUST 2020 Reporting Protocol”. This protocol presents the context, the objectives, the scope and the organization of the reporting. For each KPI, the document describes the definition, the scope, the levels of responsibility and control, as well as the calculation methodology. As Worldline is engaged in a process of improvement, the Company works to adapt its reporting protocol to changes in the Group and update this document every year. Worldline’s CSR reporting is managed by the CSR team and a network of contributors of throughout the countries and

entities. The majority of the CSR data is collected using individual discussions, a dedicated CSR reporting tool and other internal reporting systems. Data provided by the different contributors is then consolidated at a global level. Finally, Worldline asked Deloitte to conduct a review in order to obtain a level of assurance for its main key performance indicators (see independent verification’s report on Section D.6.4). Deloitte conducted on-site audits for France and Switzerland in Q3 2019 to review the data collected in H1 2019 and the reporting process. Then, some global audits are performed on all the main key performance indicators and the TRUST2020 indicators.

199 Universal Registration Document 2019