Universal Registration Document 2024

Glossary

20 challenges related to the three CSR* & ESRS strategic priorities
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
Groupe risk factors (Chapter 2) Impact materiality*** with IRO rating Financial materiality*** with IRO rating
1 -Fight against climate change(E)  1 -Fight against climate change(E) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Publicis Groupe’s activities generate carbon emissions, particularly those from Scope 3 (in particular procurement, transportation, etc.)
  • R: The risk lies in maintaining the status quo and not grasping the profound changes that will impact the Groupe’s business lines, suffering from restrictions on marketing certain products/services
  • O: Offer clients the Groupe’s services with the lowest and best controlled environmental impacts; drive the value chain including suppliers towards frugal solutions
1 -Fight against climate change(E) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A&P; + & -

MT / LT

1 -Fight against climate change(E) 

Groupe risk factors (Chapter 2)

-

1 -Fight against climate change(E) 

Impact materiality

*** with IRO rating

High

I = H
1 -Fight against climate change(E) 

Financial materiality

*** with IRO rating

Low

R = L O = L
2 -Natural resource management(E)  2 -Natural resource management(E) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: The activities of essential suppliers have an impact on natural resources such as water, in particular in Data Centers
  • R: Risks in our activities lie in the failure to take into account global limits (and IPCC scenarios) and the failure to seek low-impact or low-carbon solutions
  • O: Promote biosourced and traced materials from the circular economy and active suppliers to reduce their impact
2 -Natural resource management(E) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A&P; -

ST

2 -Natural resource management(E) 

Groupe risk factors (Chapter 2)

-

2 -Natural resource management(E) 

Impact materiality

*** with IRO rating

Medium

I = M
2 -Natural resource management(E) 

Financial materiality

*** with IRO rating

Low

R = L O = L
3 -Waste and e-waste(E)  3 -Waste and e-waste(E) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: E-waste is inherent to the digital activities of the Groupe (and suppliers) despite intangible intellectual services
  • R: The major risk is the increase in energy consumption due to the computing power requirements related to the use of AI for the entire ecosystem and beyond
  • O: Continuing to train teams around eco-design (NIBI program) as a real differentiator
3 -Waste and e-waste(E) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; -

ST

3 -Waste and e-waste(E) 

Groupe risk factors (Chapter 2)

-

3 -Waste and e-waste(E) 

Impact materiality

*** with IRO rating

Medium

I = M
3 -Waste and e-waste(E) 

Financial materiality

*** with IRO rating

Low

R = L O = L
4 -Equal opportunities & Inclusion(S)  4 -Equal opportunities & Inclusion(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: The widest plurality within teams is an asset in the Groupe’s business lines, in the social representations used in communication, and to fight against discrimination
  • R: The risk of unethical business behavior may impact the Groupe as well as its stakeholders, both from a legal, financial and reputational point of view
  • O: Working for a more inclusive society for all the Company’s business lines and encouraging social innovation
4 -Equal opportunities & Inclusion(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A&P; + & -

MT / LT

4 -Equal opportunities & Inclusion(S) 

Groupe risk factors (Chapter 2)

Risks related to employees

4 -Equal opportunities & Inclusion(S) 

Impact materiality

*** with IRO rating

Medium

I = M/H
4 -Equal opportunities & Inclusion(S) 

Financial materiality

*** with IRO rating

Medium

R = M O = L
5 -Employee well-being(S)  5 -Employee well-being(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: With over 108,000 employees, ensuring their well-being is fundamental to our activities because employees are the company’s main assets
  • R: The social risk may impact the Groupe as well as its stakeholders, both from a legal, financial and reputational point of view
  • O: Become an employer of reference, choice and innovation
5 -Employee well-being(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; + ST & MT / LT
5 -Employee well-being(S) 

Groupe risk factors (Chapter 2)

Risks related to employees

5 -Employee well-being(S) 

Impact materiality

*** with IRO rating

Medium

I = M/H
5 -Employee well-being(S) 

Financial materiality

*** with IRO rating

Medium

R = M O = M
6 -Talent attraction and retention(S)  6 -Talent attraction and retention(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Employees must have a clear vision of their career in the Groupe, meeting their expectations, and of their opportunities in terms of training and career development
  • R: The risks are related to the loss of know-how and profiles with a strong creative capacity and/or technological innovation (artificial intelligence skills)
  • O: Maintain a leadership and innovative position and make available to employees different flexibility options which are attractiveness factors
6 -Talent attraction and retention(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; +

ST, MT / LT

6 -Talent attraction and retention(S) 

Groupe risk factors (Chapter 2)

Risks related to employees

6 -Talent attraction and retention(S) 

Impact materiality

*** with IRO rating

Medium

I = M/H
6 -Talent attraction and retention(S) 

Financial materiality

*** with IRO rating

Medium

R = M O = M
7 -Health & Safety(S)  7 -Health & Safety(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: The working environment of all employees is intended to enable them to work in a calm space
  • R: Health and safety risk can lead to the disaffection of employees
  • O: Increase the attractiveness of the Groupe; Focus on suppliers active in this area in a tangible way
7 -Health & Safety(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; +

ST, MT / LT

7 -Health & Safety(S) 

Groupe risk factors (Chapter 2)

Risks related to employees

7 -Health & Safety(S) 

Impact materiality

*** with IRO rating

Low

I = L
7 -Health & Safety(S) 

Financial materiality

*** with IRO rating

Low

R = M O = L
8 -Human rights(S)  8 -Human rights(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Respect for human rights and fundamental freedoms throughout the value chain is non-negotiable; the Company and its partners have an influential role
  • R: Risks of human rights violations are detrimental to people, especially the most vulnerable
  • O: Give priority to suppliers active in this area in a tangible way
8 -Human rights(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; +

MT / LT

8 -Human rights(S) 

Groupe risk factors (Chapter 2)

-

8 -Human rights(S) 

Impact materiality

*** with IRO rating

Low

I = L
8 -Human rights(S) 

Financial materiality

*** with IRO rating

Low

R = L O = L
9 - Communities(S) 

9 -

Communities(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Our communication skills serve public interest causes and the benefit of local communities
  • R: Not playing our societal role and defending the Groupe’s values in the interests of communities that could jeopardize their future
  • O: Ensure that our business lines and achievements for clients have a positive, broad and measurable impact

9 -

Communities(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; +

ST, MT / LT

9 -

Communities(S) 

Groupe risk factors (Chapter 2)

-

9 -

Communities(S) 

Impact materiality

*** with IRO rating

Low

I = L

9 -

Communities(S) 

Financial materiality

*** with IRO rating

Low

R = L O = L
10 - Responsible marketing(S) 

10 -

Responsible marketing(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: The promotion of new imaginative possibilities and behaviors to support change gives our business lines their meaning; the products and services of our clients must be promoted with substantiated and transparent arguments
  • R: The main risk is giving the consumer arguments perceived as misleading, masking reality and maintaining confusion
  • O: Developing our professional standards to high levels of ethics and responsibility

10 -

Responsible marketing(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; + & -

ST & MT / LT

10 -

Responsible marketing(S) 

Groupe risk factors (Chapter 2)

Risks of litigation and governmental, legal and arbitration proceedings

Artificial Intelligence

risks

10 -

Responsible marketing(S) 

Impact materiality

*** with IRO rating

High

I = H

10 -

Responsible marketing(S) 

Financial materiality

*** with IRO rating

Medium

R = M O = M
11 - Client selection(G) 

11 -

Client selection(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: The Company’s activities support the development of clients’ brands to help them make their transition
  • R: The risk of unethical business behavior may impact the Groupe as well as its stakeholders, both from a legal, financial and reputational point of view
  • O: Strengthening ethical conduct on the part of all, an integral part of the relationship of trust built up with clients and partners, generates an attractive dynamic

11 -

Client selection(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A&P; + & -

ST & MT / LT

11 -

Client selection(G) 

Groupe risk factors (Chapter 2)

Risks of litigation, governmental, legal and arbitration proceedings

11 -

Client selection(G) 

Impact materiality

*** with IRO rating

High

I = H

11 -

Client selection(G) 

Financial materiality

*** with IRO rating

Low

R = L O = M
12 - Ability to influence society(G) 

12 -

Ability to influence society(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: The Company may deal with so-called societal issues that go beyond its own intrinsic scope and act in the public interest
  • R: The risk is not grasping society’s expectations for change
  • O: Promote new solutions, representations and options for the future; work with voluntary stakeholders in the value chain to cooperate together on a few selected causes

12 -

Ability to influence society(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
P; + & -

MT / LT

12 -

Ability to influence society(G) 

Groupe risk factors (Chapter 2)

-

12 -

Ability to influence society(G) 

Impact materiality

*** with IRO rating

High

I = M/H

12 -

Ability to influence society(G) 

Financial materiality

*** with IRO rating

Low

R = L O = L
13 - Personal data protection(S) 

13 -

Personal data protection(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: The protection of personal data is a regulatory obligation but it is key to maintaining the trust of clients and consumers
  • R: Increasingly stringent regulatory changes aim to regulate the use of personal data, to address increased risks related particularly to the use of artificial intelligence
  • O: The massive arrival of artificial intelligence will simplify and refine the interactions of brands with their consumers, allowing them to operate in a more precise and relevant way

13 -

Personal data protection(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
P; -

MT / LT

13 -

Personal data protection(S) 

Groupe risk factors (Chapter 2)

Personal data confidentiality

13 -

Personal data protection(S) 

Impact materiality

*** with IRO rating

Medium

I = M/H

13 -

Personal data protection(S) 

Financial materiality

*** with IRO rating

High

R = H O = M
14 - Data security(S) 

14 -

Data security(S) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Constantly strengthening data security systems is an imperative for the Groupe, its clients and their consumers
  • R: Faced with a resurgence of cyber-attacks, exacerbated by AI, or a failure of information systems, the Groupe may be faced with significant financial consequences, including possible fines and legal risks
  • O: With CoreAI, the Groupe offers its clients tailor-made, secure strategies, enabling brands to be as close as possible to their customers and their needs; its Intelligence System approach identifies and reduces the bias of artificial intelligence

14 -

Data security(S) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; -

MT / LT

14 -

Data security(S) 

Groupe risk factors (Chapter 2)

Cyber-crime and information system failures AI Risks

14 -

Data security(S) 

Impact materiality

*** with IRO rating

Medium

I = M

14 -

Data security(S) 

Financial materiality

*** with IRO rating

High

R = H O = M
15 - Client satisfaction(G) 

15 -

Client satisfaction(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Client satisfaction is the driving force of the Groupe; it is up to us to anticipate their economic, social and environmental development needs
  • R:: The risk is the loss of a client dissatisfied with the services provided, with financial and reputational impacts
  • O: Strengthen the uniqueness of the Groupe’s offer in terms of impact to expand our partnerships, work on new projects and increase our market share

15 -

Client satisfaction(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; +

ST

15 -

Client satisfaction(G) 

Groupe risk factors (Chapter 2)

Risk related to client portfolios, AI Risks

15 -

Client satisfaction(G) 

Impact materiality

*** with IRO rating

Medium

I = M

15 -

Client satisfaction(G) 

Financial materiality

*** with IRO rating

High

R = H O = H
16 - Business ethics and compliance(G) 

16 -

Business ethics and compliance(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Respect for values, laws and regulations, as well as the continuous improvement of professional practices and standards, is one of the marks of difference of the Groupe
  • R: The risk of unethical business behavior may impact the Groupe as well as its stakeholders, both from a legal, financial and reputational point of view
  • O: Being the clients’ preferred partner

16 -

Business ethics and compliance(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
C, + ST & MT / LT

16 -

Business ethics and compliance(G) 

Groupe risk factors (Chapter 2)

Risks of litigation, government al, legal and arbitration proceedings

16 -

Business ethics and compliance(G) 

Impact materiality

*** with IRO rating

Medium

I = M

16 -

Business ethics and compliance(G) 

Financial materiality

*** with IRO rating

Medium

R = M O = M
17 - Impacts of Groupe services (social & environmental)(G) 

17 -

Impacts of Groupe services (social & environmental)(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Changes in the Company must be accompanied by inclusive social representation and situations aligned with immediate environmental issues
  • R: The risk would be to cause the rejection of brands, products or services, which could have financial and legal consequences for clients, ourselves, consumers and other stakeholders
  • O: Building ecosystems with partners (clients, suppliers, etc.) to accelerate societal changes in the short and medium term, to make the transition desirable

17 -

Impacts of Groupe services (social & environmental)(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT

A&P;

+ & -

ST & MT / LT

17 -

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

Groupe risk factors (Chapter 2)

Risks of litigation, government al, legal and arbitration proceedings

17 -

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

Impact materiality

*** with IRO rating

High

I = H

17 -

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

Financial materiality

*** with IRO rating

Medium

R = M O = M
18 - Responsible procurement(G) 

18 -

Responsible procurement(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Suppliers have a key role that we encourage to build a more inclusive and sustainable world together
  • R: The main risk lies in unbalanced relationships with suppliers that could jeopardize them and harm the Groupe’s activities and projects for clients
  • O: Working in trust with partners promotes innovation regardless of the size or activity of the suppliers

18 -

Responsible procurement(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; +

MT / LT

18 -

Responsible procurement(G) 

Groupe risk factors (Chapter 2)

Risks of litigation, government al, legal and arbitration proceedings

18 -

Responsible procurement(G) 

Impact materiality

*** with IRO rating

Low

I = L

18 -

Responsible procurement(G) 

Financial materiality

*** with IRO rating

Medium

R = M O = M
19 - Governance(G) 

19 -

Governance(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Good governance of the Company is a guarantee of performance and sustainability, benefiting its employees, clients, investors and all stakeholders
  • R: Governance risks could engender weakened vigilance that must guide all actions of the Company
  • O: Be attentive to all stakeholders regarding their expectations

19 -

Governance(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
A; +

MT / LT

19 -

Governance(G) 

Groupe risk factors (Chapter 2)

-

19 -

Governance(G) 

Impact materiality

*** with IRO rating

Low

I = L

19 -

Governance(G) 

Financial materiality

*** with IRO rating

Low

R = L O = L
20 - Transparency (media, data, ESG, etc.)(G) 

20 -

Transparency (media, data, ESG, etc.)(G) 
  • Major impacts (I)
  • Risks (R)
  • Opportunities (O)
The positioning in relation to the value chain is indicated in bold. Detailed information is provided at the beginning of each material ESRS
  • I: Sharing information in a simple, transparent and accessible manner with stakeholders is a condition of economic and social performance
  • R: The major risk is the client’s loss of trust, which would undermine the Groupe’s activities and its sustainability
  • O: Fight against all forms of greenwashing/socialwashing and participate in improving professional standards

20 -

Transparency (media, data, ESG, etc.)(G) 
  • Impact category**: A/P; +/-
  • Impact time frame**: ST, MT & LT
P; +

MT

20 -

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

Groupe risk factors (Chapter 2)

Risks of litigation, governmental, legal and arbitration proceedings

20 -

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

Impact materiality

*** with IRO rating

Low

I = L

20 -

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

Financial materiality

*** with IRO rating

Low

R = L O = L