Worldline - 2020 Universal Registration Document

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

We referred to documentary sources and conducted ● interviews to: assess the process used to identify and confirm the ● principal risks as well as the consistency of the outcomes, including the key performance indicators used, with respect to the principal risks and the policies presented, and corroborate the qualitative information (measures and ● outcomes) that we considered to be the most important 1 ; concerning anticorruption and other qualitative information selected, our work was carried out on the consolidating entity; We verified that the Statement covers the consolidated ● scope, i.e. all companies within the consolidation scope in accordance with article L. 233-16, with the limits specified in the Statement; We obtained an understanding of internal control and risk ● management procedures the entity has put in place and assessed the data collection process to ensure the completeness and fairness of the Information; We carried out, for the key performance indicators and ● other quantitative outcomes 2 that in our judgment were of most significance: Analytical procedures that consisted in verifying the ● correct consolidation of collected data as well as the consistency of changes thereto, Substantive tests, on a sampling basis, that consisted in ● verifying the proper application of definitions and procedures and reconciling data with supporting documents. These procedures were conducted for a selection of contributing entities 3 and covered between 21% and all of the consolidated data for the key performance indicators and outcomes selected for these tests; We assessed the overall consistency of the Statement in ● relation to our knowledge of the Company. We believe that the procedures we have performed, based on our professional judgment, are sufficient to provide a basis for

a limited assurance conclusion; a higher level of assurance would have required the Group to carry out more extensive procedures.

Means and resources Our work engaged the skills of eight people between October 2020 and February 2020. To assist Worldline in conducting its work, the Group referred to its corporate social responsibility and sustainable development experts. We conducted around twenty interviews with people responsible for preparing the Statement. Conclusion Based on our work, nothing has come to the Group attention that cause the Group to believe that the non financial statement does not comply with the applicable regulatory provisions and that the Information, taken as a whole, is not fairly presented in accordance with the Guidelines. Comments Without qualifying the conclusion expressed above and in accordance with Article A. 225-3 of the French Commercial Code, we make the following comments: As mentioned in the methodological note of the statement ● (“Information about the report”) and the main KPIs tables, the reporting scope excludes, as for fiscal year 2019, certain group entities for indicators concerning Services availability rate, Number of security incidents and Global absenteeism rate; The statement mentions than the environmental and social ● performance indicators don’t cover the companies of the Ingenico Group, consolidated since November 1, 2020 in the Worldline Group accounts.

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Paris-La Défense, March 3, 2021 One of the statutory auditors, Deloitte & Associés

1 Promouvoir des pratiques d’achats responsables ; Livraison et utilisation optimisées ; Réduire les déchets induis par les activités de Worldline. 2 Nombre de salariés à la fin de la période sous revue (effectif); Nombre d'employés recrutés durant la période sous revue, Nombre de départs durant la période sous revue, Nombre moyen d’heures de formation suivies par les collaborateurs durant l’année, Pourcentage de collaborateurs ayant bénéficié régulièrement d'un entretien de performance et de développement de carrière au cours de l'année, Trust Index de Worldline établi par l’Institut Great Place To Work®, Taux de rotation du personnel, Pourcentage de femmes, Pourcentage de femmes à des postes de direction chez Worldline, Taux de disponibilité des services, Résultats des enquêtes Tactiques mesurant la satisfaction des clients, Taux net de recommandation, Nombre de sessions sur l’innovation assurées par Worldline pour ses clients, Nombre d’incidents de sécurité, Taux d’absentéisme global, Pourcentage de cadres dirigeants formés au Code d'éthique – webinaire, Valeur monétaire des pénalités significatives pour non-respect des lois et des règlements au-delà de 100 000 EUR, To Work®, Taux de rotation du personnel, Pourcentage de femmes, Pourcentage de femmes à des postes de direction chez Worldline, Taux de disponibilité des services, Résultats des enquêtes Tactiques mesurant la satisfaction des clients, Taux net de recommandation, Nombre de sessions sur l’innovation assurées par Worldline pour ses clients, Nombre d’incidents de sécurité, Taux d’absentéisme global, Pourcentage de cadres dirigeants formés au Code d'éthique – webinaire, Valeur monétaire des pénalités significatives pour non-respect des lois et des règlements au-delà de 100 000 EUR, 3 Worldline Allemagne, Worldline Inde, Worldline Belgique.

Universal Registration Document 2020

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