Universal Registration Document 2024

4.2.4 Reduction of greenhouse gas (GHG) emissions

For the 15^th edition, the greenhouse gas (GHG) emissions assessment used the GHG Protocol method, calculated with the assistance of Bureau Veritas Exploitation based on data collected by all Groupe entities, i.e. 99% of the Company’s own workforce (margin of uncertainty of 20%). It should be noted that the measurement of Publicis Groupe’s impact on greenhouse gases is limited to the carbon impact, given that greenhouse gas emissions other than CO₂ are not significant.

This data takes into account new emission factors updated from the Base Empreinte® database managed by the French Environment & Energy Management Agency (ADEME, accessible at https://base-empreinte.ademe.fr) ; these emission factors are required by the French Ministry for the Ecological and Inclusive Transition for the GHG emissions assessment. Additional databases are used, such as Dekra or Ecoinvent.

Methodological note: The carbon footprint is fully aligned with the requirements of the CSRD directive (Corporate Sustainability Reporting Directive) and strictly follows the GHG Protocol methodology, which is internationally recognized for the calculation and management of greenhouse gas (GHG) emissions. In accordance with the international standards of this methodology, we carried out an exhaustive analysis of our direct emissions (Scope 1) from our own fixed installations and vehicles, as well as our indirect emissions related to the consumption of electricity, heat or steam (Scope 2). In addition, we have extended our analysis to indirect emissions upstream and downstream of our value chain (Scope 3), including business travel, commuting, purchases of products and services, fixed assets, leased assets, but also waste. However, direct emissions from processes excluding energy, transport of outgoing goods, use and end-of-life of products sold, and allowances were excluded from our carbon assessment for the following reasons:

1. materiality: after a preliminary analysis, we determined that emissions related to the transport of goods represent less than 5% of the total carbon footprint. In accordance with the principles of the GHG Protocol and the CSRD guidelines, we have chosen to focus on the most significant emissions items;
2. nature of Publicis’ activity: our activity does not produce goods or commodities. These items are therefore much less significant;
3. limited operational control: the Company does not exercise direct control over transport logistics, which is, if applicable, entirely subcontracted to external service providers. Our ability to influence these emissions is therefore limited;
4. focus on priority areas for improvement: the resources are focused on the emissions areas where we have identified the greatest reduction potential, in accordance with the decarbonization strategy;
5. methodological consistency: this exclusion is applied consistently from one year to the next, allowing data to be compared over time.