Scope
This sustainability report covers the period from January 1 to December 31, 2025.
CSR/ESG reporting is based on social, societal and environmental metrics collected in 900 Groupe entities since 2009, with a coverage rate of 99% of the Groupe’s own workforce.
The scope of the sustainability report is aligned with that of the consolidated financial statements, including all subsidiaries controlled by the Groupe, those more than 50% owned by the Groupe, entities over which the Groupe has operational control, and companies accounted for using the equity method. The latter have communication and technology activities that are in every way similar to those of Publicis. [ESRS 2 BP-1-5 (b) i & ii]
The exercise is based on data collected at the level of each subsidiary/entity. However, two indicators are subject to lower coverage rates, and exclusions are due to the lack of data on these topics from our subsidiaries:
- absenteeism: coverage rate of 98% of own workforce;
- paper: coverage rate of 88% of own workforce.
These exclusions are monitored locally and at Groupe level in order to improve coverage rates in subsequent years.
Data collection and methodological details
Data collection for sustainability reporting is done at the level of each Groupe entity, according to a procedure aligned with the financial reporting. The tools used are:
- quantitative social, societal and environmental data is collected in accordance with financial reporting control rules and processes via a dedicated module (HFM CSRGRI) incorporated into the financial information system (HFM) and specific verification, control and validation processes. The collection process is organized in three stages: the entry of local data, by the contributors in the agency and/or by Re:sources, then validation at agency or country, Brand or region level, and finally verification and consolidation by the Groupe CSR Department. This data is under the responsibility of the agency and country Financial Directors;
- quantitative social information related to the Company’s own workers and demographics is collected via Career Settings, the Human Resources reporting system (HRIS - Human Resource Information System). The data included in this system is under the responsibility of the Chief Talent Officers (CTOs or Human Resources Directors/ Managers) of the agencies and countries, responsible for data verification. Three levels are in place. The controls are carried out locally by the CTOs in the agencies, then the data is assembled by a dedicated team, under the responsibility of the Groupe HR Operations Department, working closely with the Groupe CSR Department for reconciliation with other qualitative social data collecting tools.
Backed by Career Settings, Career Conversation makes it possible to carry out and monitor employee assessments, as well as Moments That Matters to collect employee satisfaction data. Both are accessible on the internal platform Marcel.ai.
Marcel.ai and Marcel Classes are also backed by Career Settings to consolidate data related to employee training:
- qualitative social, societal and environmental information is collected via a dedicated internal platform, PARIS (Publicis Groupe Platform for Agencies Reporting on Impacts & Sustainability), accessible to all agencies. Qualitative information is placed under the responsibility of Chief Talent Officers or HR Directors/Managers and the agencies and countries, who validate the selected content. HFM CSRGRI and PARIS are interfaced for qualitative consistency checks at the level of each subsidiary;
- an additional social questionnaire collects social data relating to labor law and employee social protection law (coverage level) at country level;
- for the rest of the value chain: [ESRS 2 BP-1-5 (c)]
- for the Groupe’s corporate clients and its subsidiaries, the SBTi platform is used to monitor their climate commitments,
- some of the Tier 1 suppliers are integrated, thanks to data collected in cooperation with the Groupe Procurement Department. Publicis uses the EcoVadis external CSR assessment platform, as well as its internal P.A.S.S. (Publicis Groupe Providers’ Platform for a self-Assessment for a Sustainable Supply chain) platform, so that suppliers can self-assess on CSR issues. Other external tools are used as part of the supplier Due Diligence (see Section 4.4.4.3).
Sustainability reporting is done throughout the year with the help of CSR Managers and CSR or Sustainability Champions in the agencies, and with the support of teams from the shared service centers (Re:Sources) involved upstream of the reporting.
The nature of the data collected, particularly for environmental metrics, is based on actual data recorded. However, for certain data (such as water or electricity) available in several countries well after the reporting deadlines, entities that did not have the actual data in time are authorized to use the previous year and the per capita ratio to calculate the year 2025. To calculate the GHG emissions assessment, the methodological note specifies the type of data used, direct or indirect, and their sources, as well as the degree of uncertainty. (see Section 4.2.4). [ESRS 2 BP-1-10 (a) & (b); [ESRS 2 BP-2-11 (b) i & ii]
