This diagram represents the compensation policy applicable to Arthur Sadoun, Chair and Chief Executive Officer, for the year 2025 (1).
- Variable compensation subject to performance conditions: 83%
- Long-term compensation: 50%
Performance conditions measured over 3 years:
- 100% of financial criteria compared with our peers:
- 50% Organic growth
- 50% Operating margin
- Long-term compensation: 50%
Performance conditions:
- 80% of financial conditions based on objectives validated by the Board:
-
40% Organic growth
-
40% Operating margin
-
20% of non-financial
-
conditions:
10%
-
Impact and Equity
-
10% Fight against climate change
-
Annual variable compensation: 33%
-
Fixed compensation without performance conditions: 17%
-
Fixed compensation: 17%
* * * * *
Note on data points not covered:
For this 2024 report, data points have not yet been published. They will be indicated at the end of each ESRS and the reasons will be given, which are mainly as follows:
| ESRS not covered | Reasons for not being included in this 2024 report |
|---|---|
| ESRS data point | ESRS data point Reasons for not being included in this 2024 report Not covered in 2024 - It will be covered in 2025 (or 2026) |
| ESRS data point | ESRS data point Reasons for not being included in this 2024 report Current data are partial and not yet sufficiently representative - It will be covered in 2025 (or 2026) |
| ESRS data point | ESRS data point Reasons for not being included in this 2024 report Not applicable, with regard to the Company’s intellectual services activities and the double materiality analysis |
4.1.2 CSR reporting methodology and process
Reporting organization
The CSR Department manages an internal CSR Steering Committee, bringing together the Groupe’s main corporate functions (Legal and Compliance, Finance, HR Operations, Financial Monitoring Controls, Procurement, Risk Management, etc.), which covers all key areas included in CSR or non-financial reporting. The CSR Steering Committee is a stakeholder in the in-depth work on the application of the new European Sustainability Reporting Standards.
The CSR Department is also supported by external firms such as EcoAct and Carbone 4 on environmental issues and Bureau Veritas on issues of measurement and methodology related to greenhouse gas emissions. For social issues, the Groupe carried out a major social audit in 2023 with the help of WTW, and works occasionally with other firms. The CSR Department works in project mode with various local teams responsible for client projects worldwide. It uses a dual approach: “push” to help with the roll-out of internal initiatives and progress certain issues, and “pull” by driving the non-financial reporting (sustainability).
The basis of CSR reporting in the CSRD and ESRS format is described in an ad hoc document, the CSR Reporting Comprehensive Guide, which is updated at least once a year. It includes: