Universal Registration Document 2023

With consumer and environmental protection associations

In every country where the Groupe operates, these associations are key stakeholders in the local ecosystem. The agencies are called upon to work with a large number of these associations on communication projects. Particular attention remains focused on organizations fighting against social and racial injustices. The climate emergency encourages more regular exchanges with environmental and biodiversity protection (fauna and flora) associations in order to find cooperation with certain clients, industrial or service companies. The agencies promote the co‑construction of solutions with expert partners (see Section 4.3.8.5 with examples in France and the United Kingdom). At the head office in Paris, the Groupe has built a long‑term relationship with Apiflordev, which helps communities of women in Africa set up their apiaries, which become levers for economic and social development (see Section 4.1.7).

With supervisory and self‑regulatory authorities and inter‑professional bodies

In the majority of countries where the Groupe operates, regular cooperation takes place with the different industry regulatory and/or self‑regulation bodies through professional networks and work carried out within the industry on common issues. The challenges surrounding the protection of personal data are an illustration of this: advertising is one player among many others. Permanent collective work with all stakeholders is therefore essential (see Section 4.3.8.6).

Although the communications industry has a framework of rules, and sometimes laws, too, the profession has always promoted professional self‑regulatory mechanisms to ensure that the ethics of advertising content are respected. The Groupe and its agencies work hand in hand with various national bodies such as ASRC (Advertising and Self‑Regulation Council) in the United States, ASA (Advertising Standards Authority) in the United Kingdom, ARPP (Autorité de régulation professionnelle de la publicité) in France, EASA (European Advertising Standards Alliance) in Europe and the ASC (Advertising Standards Council) in India.

With States and administrations

Publicis Groupe is a responsible taxpayer that complies with its tax obligations (payment of taxes). This means:

• complying with the tax laws applicable in each country;
• preparing and filing tax returns in an accurate and timely manner, in accordance with applicable regulations;
• understanding how and where value is created and ensuring that transfer pricing reflects this;
• employing appropriately qualified and trained tax professionals with the right levels of tax expertise and understanding of the business.

The Groupe’s fiscal policy is based on these four principles:

1. compliance: the Groupe always acts in compliance with applicable laws and international rules; Publicis Groupe does not practice tax evasion and does not use any practices contrary to regulations;
2. transparency: the Groupe complies with all tax disclosure requirements and prior requests to the tax authorities when required, and all information is clearly presented to the relevant authorities. Openness and honesty are paramount in all dealings with the tax authorities;
3. tax risk management strategy: to the extent the Groupe undertakes tax planning, it takes place where there is a business purpose or commercial rationale. The Groupe manages tax risks based on an analysis of the risks;
4. accountability & governance: the Groupe ensures that, as a business, it has the mechanisms in place to adhere to the above principles. The tax strategy is monitored by the Finance Department, in tandem with General Management (see Section 6.6, Note 10 in this document).