Universal Registration Document 2024

Sustainability statements or sustainability reports - formerly non-financial performance statement - now meet French (Decree No. 2023-1142 of December 6, 2023) and European (2022/2464/EU of December 14, 2022) legal obligations related to the entry into force in 2024 of the European CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards).

This chapter brings together all of Publicis Groupe's key CSR information and metrics. It includes the metrics of the ESRS and other sustainability metrics that are not included in the ESRS which are specific to Publicis Groupe. Examples of the actions and initiatives implemented in the agencies are given in four key countries, going beyond the thresholds¹ required by the CSRD: the United States, India, the United Kingdom and France. More examples can be found on the Groupe’s website: www.publicisgroupe.com (CSR section). This report is also based on international frameworks and meets the expectations of investors, shareholders, employees, clients and other stakeholders. A dynamic table of environmental, social and governance (ESG) indicators, cross-referencing with other standards, is also available on the website (CSR Section) under the heading “CSR Smart data.”

This sustainability report covers the period from January 1 to December 31, 2024. It is aligned with the scope of the financial statements and covers the entire Groupe and turnover generated in 2024. The 844 entities worldwide (except entities acquired for less than six months at December 31, 2024) are covered by this sustainability reporting; these are entities with employees. The same applies to European subsidiaries that may be subject to the CSRD, which are exempt. It covers the Company’s operations, including the upstream value chain (suppliers, partners, etc.), and the intellectual services to companies offered to its downstream clients. This report follows the CSRD requirements, taking into account impacts, risks and opportunities (IRO) and describing the Groupe’s policies, as well as the action plans and objectives defined locally. Quantitative and qualitative data are collected at the level of the subsidiaries and then consolidated at the Groupe level. The sustainability report is made up of several components, some of which are included in this universal registration document (URD) and indicated as follows:

• background information on segment trends or the general outlook, as well as on the business model and value-creation components, are presented in the introduction with key financial figures and non-financial indicators presented in the URD Introduction;
• the Groupe’s strategy and activities are presented in more detail in Chapter 1, which also contains information on the competitive environment and research and development activities.
• the risk factors are presented in order of priority in Chapter 2. Non-financial risks are also addressed in the form of CSR issues in this chapter. Human rights and environmental risks are presented in Section 4.4.6, to comply with Duty of Care requirements. As part of the Groupe’s Climate strategy, the work carried out on these risks is presented in Section 4.2.1.3;
• the governance of the Groupe and the functioning of its governance bodies are presented in Chapter 3;
• the consolidated financial statements are in Chapter 6;
• the simplified cross-reference table specific to ESRS can be found in Section 4.1.11

The methodology and processes in place for CSR and sustainability reporting are explained in Section 4.1.2.

In accordance with French and European regulations, the certification report of the sustainability information prepared by the external independent auditors Grant Thornton is found in Section 4.5.

Questions regarding this non-financial and sustainability reporting may be addressed to the Groupe CSR Department: csr@publicisgroupe.com.