| 12 Standards & Topics (ESRS) | Sections of Chapter 4 and other Chapters of the document |
|---|---|
12 Standards & Topics (ESRS) ESRS 1 and ESRS 2 - General Requirements and Information BP-1, BP-2 : Preparation |
Sections of Chapter 4 and other Chapters of the document 4.1.1 General basis for preparation & 4.1.2 CSR Reporting methodology and process |
12 Standards & Topics (ESRS) SBM-1: Strategy, business model SBM-1-40 (a) |
Sections of Chapter 4 and other Chapters of the document 4.1.7 Strategy and business model - See also Introduction & Chapter 1 1.3.3 Main activities and Groupe organization |
12 Standards & Topics (ESRS) SBM-2: Interests and views of stakeholders |
Sections of Chapter 4 and other Chapters of the document 4.1.8 Stakeholder consultation |
12 Standards & Topics (ESRS) SBM-3: Impacts, risks and opportunities in line with the company’s strategy IRO-1: IRO identification process IRO-2: ESRS covered in the sustainability report |
Sections of Chapter 4 and other Chapters of the document 4.1.5 ESG risk management and mapping 4.1.9 Double materiality analysis: matrix & table Present table & 4.1.1 List of non-material ESRS |
| 12 Standards & Topics (ESRS) | Sections of Chapter 4 and other Chapters of the document |
|---|---|
12 Standards & Topics (ESRS) GOV-1: The role of the administrative, management and supervisory bodies ESRS 2 GOV-1-20 (a) ESRS 2 GOV-1-20 (b) ESRS 2 GOV-1-21 (a) ESRS 2 GOV-1-21 (b) ESRS 2 GOV-1-21 (c) ESRS 2 GOV-1-21 (d) ESRS 2 GOV-1-21 (e) ESRS 2 GOV-1-22 (a) ESRS 2 GOV-1-22 (b) ESRS 2 GOV-1-22 (c) ESRS 2 GOV-1-23 (a) ESRS 2 GOV-1-23 (b) GOV-2: Information sent to the Company’s administrative, management and supervisory bodies and the sustainability issues handled by these bodies ESRS 2 GOV-2-26 (a) ESRS 2 GOV-2-26 (b) GOV-3: Integration of sustainabilityrelated performance in incentive schemes ESRS 2 GOV-3-29 (a) to (f) GOV-4: Statement on due diligence GOV-5: Risk management and internal controls over sustainability reporting ESRS 2 GOV-5-36 (a) ESRS 2 GOV-5-36 (b) ESRS 2 GOV-5-36 (c) [ESRS 2 GOV-5-36 (d)] ESRS 2 GOV-5-36 (e) |
Sections of Chapter 4 and other Chapters of the document 4.1.3 CSR/ESG governance 3.1.2 Composition of the Board of Directors 3.1.3.3 Missions and activities of the Board of Directors 3.1.2.1 Composition as of December 31, 2025 3.1.2.4 Employee representation on the Board of Directors 3.1.2.3 Presentation of the directors 3.1.2.1 Composition as of December 31, 2025 3.1.2.1 Composition as of December 31, 2025 3.1.2.5 Diversity policy of the Board of Directors 3.1.2.7 Independence of directors 3.1.4.1 Audit and Financial Risks Committee 3.1.4.4 Strategic, Environmental and Social Committee 3.1.4.1 Audit and Financial Risks Committee 3.1.4.4 Strategic, Environmental and Social Committee Audit Committee/Audit and Financial Risks Committee 3.1.2.5 Diversity policy of the Board of Directors 3.1.2.5 Diversity policy of the Board of Directors 4.1.3 CSR/ESG governance 3.1.4.1 Audit and Financial Risks Committee 3.1.4.4 Strategic, Environmental and Social Committee 3.1.4.1 Audit and Financial Risks Committee 4.1.4 Integration of sustainability issues into compensation 3.2.3.1 Compensation policy for Mr. Arthur Sadoun, Chair and Chief Executive Officer 3.2.5.4 Items of the compensation of the Groupe’s employees and senior executives 4.1.12 Disclosure requirements - General disclosures 2.2.1 Objectives and organization 2.2.2 Internal control system 2.2.3.4 Process for preparing non-financial information 2.2.4 Risk management framework 2.2.1 Objectives and organization 2.2.4 Risk management framework 2.2.1 Objectives and organization 2.2.4 Risk management framework 2.2.3.4 Process for preparing non-financial information 3.1.4.1 Audit and Financial Risks Committee |
