Worldline - 2020 Universal Registration Document

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

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. 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 chosen consolidation approach for emissions is based on an operational control. Site related data are collected at site

level, and 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 46% of the payment terminals sold by Worldline in 2020. For the GHG emission intensity ratio, the denominator for revenues is the complete organisation. 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 the WL 10 KPI “Number of sites certified ISO 14001” Worldline reports this KPI only for the sites that are directly controlled by the Company. those 70 statements is: “Taking everything into account, I would say this is a great place to work”. If this answer is “Often true” or “Almost always true” then it is considered as a positive response. The Trust Index corresponds to the average of results to GPTW close ended questions. Detailed information related to GRI 404-1 "Average hours of training per year per employee" The number of actual hours of training delivered to the Company employees during the reporting period is taken into consideration. Reason for omission regarding GRI 401-3 “Parental leave”. This information is not available but deployment is in progress and will be handled by the HR team for the upcoming years. Actions considered as trainings are: Learning that occurs in an organised and structured ● environment ( e.g. in an education or training institution or on the job); Explicitly designated as learning (in terms of objectives, ● time or resources); Formal learning is intentional from the learner’s point of ● view. It typically leads to validation and certification; Objectives by training department, instructional designer ● and/or instructor;

D

Detailed information related to Human Resources KPI D.6.3.3 All Human Resources indicators derived from the HR Information System (GRI 401-1, GRI 401-2, GRI 401-3, GRI 404-1, GRI 404-2, GRI 404-3, GRI 405-1, GRI 405-2, GRI 202-1, GRI 202-2, and WL 6) are based on an extraction made in January 2021. Due to late and retroactive entries on staff movements into the HR Information System, the actual situation as of December 31 is different from the one presented through the HR dedicated indicators. This difference, however, remains limited: it is approximately 1% of the total workforce at the end of the period. Detailed information related to WL 6 KPI “Diversity perception in Great Place to Work survey”

In the KPI WL 6 relating Diversity perception, the countries assessed have a percentage of positive responses to each Great Place to Work item which has been converted into a group “percentage of Diversity perception” by dividing the total positive punctuation between the numbers of respondents. Detailed information related to WL 2 KPI “Employee satisfaction from the Great Place to Work survey” This indicator is monitored by the Trust Index rate provided by the results of the Great Place to Work survey. This statement is part of a survey launched every year. The survey is led by the Great Place to Work institute, independent from the Company. In this survey, there are 70 closed ended statements from GPTW and 23 additional closed ended statements defined by that have to be answered. Among

Universal Registration Document 2020

221