Worldline - 2020 Universal Registration Document

D

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

Process for defining report content D.6.1.4

[GRI 102-4] [GRI 103-1 Worldline Specific Disclosures]

Firstly, the selection of the Key Performance Indicators (KPIs) is aligned with Worldline strategy and based on its materiality assessment (refer to Section 1.1.3.3). The Corporate Social Responsibility strategy includes a prioritisation of topics which is an essential requirement for the non-financial performance dashboard and internal project follow up. In 2018, Worldline reviewed the results from the last material analysis and aligned with GRI Standards in order to confirm the prioritisation of its sustainable issues and its strategic axes.

This global review in 2018 confirmed that the issues previously identified in Worldline sustainability challenges were still relevant. Topics boundaries [GRI 102-45] [GRI 103-1] The following topics of the Standards from the GRI have material significance for Worldline. Outside the organisation, these aspects are material for the mentioned stakeholders.

Material topics

Topic boundaries outside the organisation

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

Communities, Public bodies, Suppliers and partners

Training and education Diversity and equal opportunity Occupational health and safety

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

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”. These protocols present the context, the objectives, the scope and the organisation 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 throughout the countries and entities. Most non-financial information is collected and consolidated in a dedicated CSR data collection tool. Some information is

collected beforehand in dedicated tools, as is the case for non-financial information in the People section. A minority of the information is collected during individual discussions with the contributors. Data provided by the different contributors is then consolidated at a global level. 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 Germany and India in Q3 2020 to review the data collected in H1 2020 and the reporting process. A consistency review of Belgium’s energy data was also carried out by Deloitte in Q3 2020. Then, some global audits are performed on all the main key performance indicators and the TRUST 2020 indicators.

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Universal Registration Document 2020