Sustainability Report - FY 2023

Methodological note Scope of consolidation

9

Methodological note

Feedback was organised at the end of the previous 2022 financial year in order to identify areas for improvement, with a view to simplifying and making data collection more reliable, and to extend the number of countries taken into account for the 2023 Non-Financial Performance Statement. Scope of consolidation The scope of the Non-Financial Performance Statement for the 2023 financial year is 27 countries (four additional countries compared to the 2022 financial year identified in the list below with an (*), covering all the companies controlled by the Group in each of these countries (Australia, Austria, Belgium, Canada, Czech Republic, Spain, Ireland, Turkey(*), India(*), Thailand(*), South Africa(*), Croatia, Denmark, Finland, France, Germany, Italy, Netherlands, Norway, Poland, Romania, Singapore, Sweden, Switzerland, United Arab Emirates, United States (United Kingdom). The two companies newly acquired by the Group in 2023 in Spain and Ireland are not included in the scope of consolidation used for this statement. 9.1 This Non-Financial Performance Statement aims to comply with Articles L. 225-102-1 and L. 22-10-36 of the French Commercial Code, while preparing for the publication of a sustainability report in accordance with CSRD standards for the 2024 financial year. Preparation follows a defined schedule, shared with key contributors, to allow for verification of information by the independent third-party body within the specified time frame. The data is stored and historicised, allowing consistency checks to be carried out and the results obtained to be put into perspective. Where possible, the indicators and information in this report are prepared in accordance with the Guidelines of the Global reporting Institute (GRI), the Sustainability Accounting Standards Board (SASB), the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD) and the United Nations Sustainable Development Goals (UNSDGs) according to the most recent versions of the standards available as of 30 January 2024. Information deemed non-material within the meaning of Article L. 225-102-1 of the French Commercial Code  Fight against food waste;  Fight against food insecurity; 9.2

In addition, the Group has mobilised the necessary resources to make the data more reliable and to prepare for the new reporting requirements resulting from the Corporate Sustainability reporting Directive (CSRD) by publishing certain indicators now required by the CSRD and by introducing the notion of double materiality.

These 27 countries account for more than 90% of the Group’s consolidated revenue and more than 83% of the total workforce. The scope of consolidation shall be consistent for all the information published in the report, with the exception of certain data relating to the full scope of consolidation for reasons of consistency with the figures published in the Management report, in which case this difference shall be reported.

Preparation and compilation of this Statement of non-financial performance

 Respect for animal welfare;  Respect for responsible, fair and sustainable food;  Actions to promote the nation-military link and support engagement in the reserves;  Promotion of the practice of physical activities and sports; and  Measures taken in favour of persons with disabilities. Social Data Information With regard to the social data published in this statement, the following should be specified:  average annual headcount and other figures presented in the social section: all persons paid during the year 2023 in the 27 consolidated countries are taken into account, regardless of their employment contract (fixed-term or open-ended, apprentices and trainees). On the other hand, temporary workers and service providers are not taken into account;  data on HSE (health, safety and environment), collective agreements, leave and absences are collected via forms sent to the 27 countries concerned by the scope of consolidation;

68

Exclusive Networks SA

2023 Sustainability Report

#WeAreExclusive