Euronext // 2021 Universal Registration Document

Other Information

Assurance Report of the Independent Auditor on selected non-financial information

To: the shareholders and supervisory board of Euronext N.V.

OUR CONCLUSION We have performed a limited assurance engagement on selected non-financial key performance indicators (hereinafter: selected non- financial KPIs) in the Universal Registration Document for the year 2021 of Euronext N.V. based in Amsterdam.

Based on our procedures performed and the evidence obtained, nothing has come to our attention that causes us to believe that the selected non-financial KPIs are not prepared, in all material respects, in accordance with the reporting criteria as included in chapter 3.5 “Summary ESG KPI” of the Universal Registration Document.

The selected non-financial KPIs are included in chapter 3.5 “Summary ESG PKI“ and consist of:

IMPACT AREAS

KPIS

1 2 3 4 5 6

Number of serious incidents on the regulated markets reported to the college of regulators

Number of operational alerts treated by EMS

Our markets

Availability time of the system Optiq®

Proportion of revenues linked to ESG products and services in the global revenues of the group

Percentage of suppliers signing the Code of conduct

Our partners

Net Promoter Score

Our people

7

Percentage of women in the Senior Leadership Team

8 9

Use of the Whistleblower mechanism

Our society

Data Protection training by new joiners to the company

10

Personal Data breaches

Our environment

11

Carbon footprint (location based)

BASIS FOR OUR CONCLUSION We have conducted our limited assurance engagement on the selected non-financial KPIs in accordance with Dutch law, including Dutch Standard 3000A ’’Assurance-opdrachten anders dan opdrachten tot controle of beoordeling van historische financiële informatie (attest-opdrachten)’’ (Assurance engagements other than audits or reviews of historical financial information [attestation engagements]). Our responsibilities under this standard are further described in the Our responsibilities for the assurance engagement on the selected non-financial KPIs section of our report. We are independent of Euronext N.V. in accordance with the Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten (ViO, Code of Ethics for Professional Accountants, a regulation with respect to independence) and other relevant independence regulations in the Netherlands. This includes that we do not perform any activities that could result in a conflict of interest with our independent assurance engagement. Furthermore, we have complied with the Verordening gedrags- en beroepsregels accountants (VGBA, Dutch Code of Ethics). We believe that the assurance evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.

REPORTING CRITERIA The selected non-financial KPIs need to be read and understood together with the reporting criteria. Euronext N.V. is solely responsible for selecting and applying these reporting criteria, taking into account applicable law and regulations related to reporting. The reporting criteria used for the preparation of the selected non- financial KPIs are the reporting criteria developed by Euronext N.V. and are disclosed in section 3.5 “Summary ESG KPI“ of the Universal Registration Document. The absence of an established practice on which to draw, to evaluate andmeasure the selected non-financial KPIs allows for different, but acceptable, measurement techniques and can affect comparability between entities and over time. UNASSURED CORRESPONDING INFORMATION No assurance engagement has been performed on the restated carbon footprint for the period 2020. Consequently, the carbon footprint 2020 comparable, as included in chapter 3.5 “Summary ESG KPI” is not assured.

9

319

2021 UNIVERSAL REGISTRATION DOCUMENT