Universal Registration Document 2023

4. Corporate Social Responsibility Non-Financial Performance - AFR

20 challenges related to the three ESG strategic priorities ** Actions to reduce impacts on the Company and the environment through the double materiality exercise Groupe risk factors 

(Chapter 2)

Impact materiality* Financial materiality*
Health & Safety (S)

Health & Safety

(S)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Ensuring a working environment that guarantees health and safety and encourage suppliers on the same subject

Health & Safety

(S)Groupe risk factors 

(Chapter 2)

Risks related to employees

Health & Safety

(S)Impact materiality*

Low

Health & Safety

(S)Financial materiality*

Low
Human rights (S)

Human rights

(S)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Promoting respect for human rights and fundamental freedoms throughout the value chain, the Company, its many partners, clients, suppliers, organizations

Human rights

(S)Groupe risk factors 

(Chapter 2)

-

Human rights

(S)Impact materiality*

Low

Human rights

(S)Financial materiality*

Low
Communities (S)

Communities

(S)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Contributing positively to general interest causes for the benefit of local communities

Communities

(S)Groupe risk factors 

(Chapter 2)

-

Communities

(S)Impact materiality*

Low

Communities

(S)Financial materiality*

Low
Responsible marketing (G)

Responsible

marketing (G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Raising professional standards to high levels in terms of ethics and responsibility; contributing to the promotion of new imaginaries and behaviors to support change; promoting our clients’ products and services with substantiated and transparent arguments

Responsible

marketing (G)Groupe risk factors 

(Chapter 2)

Risks of litigation, governmental, legal and arbitration proceedings

Responsible

marketing (G)Impact materiality*

High

Responsible

marketing (G)Financial materiality*

Medium
Client selection (G)

Client selection

(G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Working with clients aligned with the Groupe’s values and ethics rules

Client selection

(G)Groupe risk factors 

(Chapter 2)

Risks of litigation, governmental, legal and arbitration proceedings

Client selection

(G)Impact materiality*

High

Client selection

(G)Financial materiality*

Low
Ability to influence society (G)

Ability to influence

society (G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Promoting new solutions, representations, options for the future; working with voluntary participants in the value chain; encouraging other companies and organizations to cooperate and move forward together on selected causes

Ability to influence

society (G)Groupe risk factors 

(Chapter 2)

-

Ability to influence

society (G)Impact materiality*

High

Ability to influence

society (G)Financial materiality*

Low
Data protection (G)

Data protection

(G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Protecting personal data is a regulatory obligation to maintain consumer confidence 

Data protection

(G)Groupe risk factors 

(Chapter 2)

Personal data confidentiality

Data protection

(G)Impact materiality*

Medium

Data protection

(G)Financial materiality*

High
Data security (G)

Data security

(G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Constantly strengthening data security systems is an imperative for the Groupe, its clients and their consumers

Data security

(G)Groupe risk factors 

(Chapter 2)

Cybercrime and IT systems failures

Data security

(G)Impact materiality*

Medium

Data security

(G)Financial materiality*

High
Client satisfaction (G)

Client

satisfaction (G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Satisfying the Groupe’s clients and anticipating their needs are the driving force behind the Company’s economic and social development 

Client

satisfaction (G)Groupe risk factors 

(Chapter 2)

Risk of non‑adaptation to client needs

Client

satisfaction (G)Impact materiality*

Medium

Client

satisfaction (G)Financial materiality*

High
Business ethics and compliance (G)

Business ethics and

compliance (G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Respecting values, laws and regulations, aligning with best practices and standards in  the market is one of the Groupe’s differentiating factors to be its clients' preferred partner

Business ethics and

compliance (G)Groupe risk factors 

(Chapter 2)

Risks of litigation, governmental, legal and arbitration proceedings

Business ethics and

compliance (G)Impact materiality*

Medium

Business ethics and

compliance (G)Financial materiality*

Medium
Impacts of Groupe services (social & environmental) (G)

Impacts of Groupe services

(social & environmental) (G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Promoting inclusive social representations and situations aligned with immediate environmental issues; building ecosystems with partners (clients, suppliers, etc.) to accelerate social change in the short and medium term 

Impacts of Groupe services

(social & environmental) (G)Groupe risk factors 

(Chapter 2)

Risk of non‑adaptation to client needs

Impacts of Groupe services

(social & environmental) (G)Impact materiality*

High

Impacts of Groupe services

(social & environmental) (G)Financial materiality*

Medium
Responsible procurement (G)

Responsible procurement

(G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Acting with suppliers for a more inclusive and sustainable world

Responsible procurement

(G)Groupe risk factors 

(Chapter 2)

Risk of non‑adaptation to client needs

Responsible procurement

(G)Impact materiality*

Low

Responsible procurement

(G)Financial materiality*

Medium
Governance (G)

Governance

(G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Ensuring good governance of the Company, a guarantee of its performance and sustainability 

Governance

(G)Groupe risk factors 

(Chapter 2)

-

Governance

(G)Impact materiality*

Low

Governance

(G)Financial materiality*

Low
Transparency (media, data, ESG, etc.) (G)

Transparency (media, data, ESG, etc.)

(G)Actions to reduce impacts on the Company and the environment through the double materiality exercise

Sharing information in a simple and accessible way with stakeholders; fight against all forms of greenwashing/socialwashing

Transparency (media, data, ESG, etc.)

(G)Groupe risk factors 

(Chapter 2)

Risks of litigation, governmental, legal and arbitration proceedings

Transparency (media, data, ESG, etc.)

(G)Impact materiality*

Low

Transparency (media, data, ESG, etc.)

(G)Financial materiality*

Low

* The graduation used is the same as for the Groupe risks presented in Chapter 2 with four levels: Very high, High, Medium, Low.

** ESG: E = Environment & Climate; S = Social, Diversity, Equity & Inclusion; G = Governance, Business Ethics and Responsible Marketing.