Universal Registration Document 2024

This granular analysis identified more material IRO around 20 key issues that were reclassified according to their impact (positive or negative, potential or actual) and financial (risks and opportunities) materiality for Publicis.

[ESRS 2 BP-48 (d) & (e) ; ESRS 2 IRO-1-53 (c) i to iii]

The double materiality analysis shows a balance between the various issues. These factors support the Groupe’s strategic CSR priorities. Questions of business ethics and responsible marketing around the societal role that communications and technology can play in the coming ecological and social transitions are also among the topics considered important by clients and employees alike. While there are regional differences, they do not call into question the order of priorities. This work did not highlight any obvious dependencies, whether in terms of impacts, risks or opportunities. [ESRS 2 SBM-3-48 (a) to (c)]

To date, this analysis had not revealed any major immediate impact on the Groupe’s strategy and business model, activities, client portfolio or geographical locations. It did not identify any significant elements resulting from the double materiality analysis to be reported in the financial statements. Action plans are integrated into the efficient running of the Company and do not require any operational expenditure or significant investment. The methodologies used to set targets and metrics are indicated in each topical ESRS. [ESRS 2 SBM-3-48 (d) & (e), ESRS 2 MDR-A-69 (a), ESRS 2 MDR-M-77 (a), ESRS 2 MDR-T-80 (a) to (f)]

The double materiality – impact and financial – is presented in a summary table. For the 20 key issues, the most significant elements have been selected in this table so the reader can understand the related rating of the IRO. Major impacts are indicated by the letter I, major risks are indicated by the letter R, and opportunities are indicated by the letter O. The positioning in relation to the value chain is indicated in bold (suppliers and partners upstream, the Company or Groupe for own operations, clients downstream).

[ESRS 2 SBM-3-48 (a), ESRS 2 SBM-3-48 (c) i, ESRS 2 SBM-3-48 (c) iii]

ANALYSIS METHOD FOR ASSESSING DOUBLE MATERIALITY