Worldline - 2019 Universal Registration Document

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

Invoices state the total amount consumed in kWh and/or its monetary value (local currency). If only the monetary value is provided, the respective consumption in kWh is calculated by using a respective cost per unit rate. Worldline has included some assumptions and techniques for underlying estimations applied to the compilation of the Indicators and other information in the specific KPIs. For example, in the case of unavailability of actual consumption data, estimates based on previous period consumption have been used to calculate actual consumption. In the case of unavailability of consumption data, estimates based on footage and average consumption from other sites have been used to calculate actual consumption. The corresponding data is entered into the organization’s application for each site. The cooling purchased through the local district cooling schemes, for DC and offices is zero (0) Gj and the total of steam purchased through district heating schemes to heat sites is not available. Worldline does not sell electricity, heating, cooling, or steam to third parties. Detailed information related to GRI 302-3 KPI “Energy intensity” The Energy intensity ratio is calculated by dividing the absolute energy consumption during the reporting year (the numerator) by the revenue metric expressed in € (the denominator) produced by the organization, in the same reporting year. The Energy intensity ratio expresses the energy required per unit of activity. For consistency, the scope of reporting is aligned with the country scope included within our 2019 baseline. For the Energy intensity ratio per revenue, the denominator for revenues is covered by 98.6%. Within that scope, the revenue corresponds to the turnover generated by these countries within the baseline during the year (reporting period: January 1 – December 31) under analysis. For the Energy intensity ratio per employee, the denominator for employees is the total headcounts registered at the end of the financial year for all countries within the baseline as on December 31. The types of energy included in the intensity ratio are: electricity, gas, district heating, backup generator fuel (diesel and fuel oil). The ratio uses energy consumed only within the organization (energy required to operate). Detailed information related to GRI 302-5 KPI “Reductions in energy requirements of products and services” The PUE is a standard calculation: total kWh consumed by the entire site infrastructure divided by the kWh consumed by the IT infrastructure. The PUE is the industry standard indicator used to measure and monitor the energy efficiency of a datacenter. The base year is the reporting period (January 1 to December 31). Considering the external growth of the Company, the geographical scope can progressively change to include additional countries. Detailed information related to GRI 305-3 “Direct (Scope 1) GHG emissions”, GRI 305-2 “Energy indirect (Scope 2) GHG emissions”, GRI 305-3 “Other indirect (Scope 3) GHG emissions” and GRI 305-4 “GHG emissions intensity” KPIs

The base year is the reporting period (January 1 to December 31). Considering the external growth of the Company, the geographical scope can progressively change to include additional countries. Worldline is applying the GHG protocol methodology for all GHG Scopes (Scopes 1, 2 and 3). The Greenhouse Gas (GHG) Protocol, developed by World Resources Institute (WRI) and World Business Council on Sustainable Development (WBCSD), sets the global standard for how to measure, manage, and report greenhouse gas emissions. The gases included in Scope 2 are CO 2 . The gases included in the calculation of Gases included in Scope 1 and Scope 3 are CO 2 plus fugitive emissions of refrigerant gases converted to CO 2 equivalents. These gases include R134a, R22, R404a, R407c, R410a, R422d, R508b. Where possible, Worldline uses conversion factors provided by the energy generating company. Where this is not available, the conversion table used is based on the DEFRA table which provides country average ratio. The table is available at http://www.ukconversionfactorscarbonsmart.co.uk/ The chosen consolidation approach for emissions is based on an operational control. Site related data are collected at site level, then consolidated with travel data which is collected at country level. This is then consolidated at GBU level then at global level. For the 11 th category of used products, Worldline based its calculation on the CO 2 emissions of the lifecycle production of the payment terminal Yomani in order to estimate the CO 2 emissions of other payment terminals. The Yomani model represents 54% of the payment terminals sold by Worldline in 2019. The calculation of the CO2 emissions of the lifecycle production of the payment terminal Yomani will be updated in 2020. Worldline includes 3 rd party fugitive refrigerant leaks, which are converted into CO 2 equivalent values. For the GHG emission intensity ratio, the denominator for revenues is the complete organization. Within that scope, the revenue is corresponding to the turnover generated by all countries within the baseline (all Service Lines) during the year (reporting period: January 1 – December 31) under analysis. For the GHG emission intensity ratio, the denominator for employees is the total headcounts registered at the end of the financial year for all countries within the baseline as on December 31. Worldline is not producing any biogenic CO 2 emissions. Detailed information related to GRI 305-6 KPI “Emissions of ozone-depleting substances (ODS)” In order to calculate the Global Warming Potential, Worldline has identified the emission of substances to the atmosphere through fugitive refrigerant gas leakage from cooling systems, for example R22, R404a, R407 and R410a. Additionally, these gases are mainly reported for the DCs. The conversion table used is based on the DEFRA table which provides refrigerant gas GWP tables. The tables are available at http://www.ukconversionfactorscarbonsmart.co.uk/.

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203 Universal Registration Document 2019