Universal Registration Document 2025

Downstream

9. Transportation and distribution: not relevant with regard to the intellectual services activity.

   As an intellectual services company, downstream transportation and distribution are not considered relevant, as there is no physical movement of materials as is the case in a manufacturing process.

10. Treatment of products and services sold: not relevant to the intellectual services business.

11. Use of products and services sold: We work with our clients and partners to develop harmonized measurement methods. Thanks to the use of A.L.I.C.E., the internal carbon calculator that applies to all of the Groupe’s activities, teams can estimate the impacts of their projects for clients. These calculations are useful in particular for production or media activities that are part of clients’ Scope 3. The Groupe is active in industry work that will align all players behind a common and unilateral measurement method.

    Clients survey the Groupe’s agencies in order to take into account in their own calculations of the greenhouse gas emissions related to the services they purchase from us. The preferred approach is "Service Level Emissions" in order to have homogeneous calculations. They are based on the amount of services purchased from Publicis compared to total revenue, multiplied by the Groupe’s total carbon emissions;

    Several calculation methods are used at the request of clients:

    1. amount of purchases made by clients from agencies (carbon intensity on revenue): the Groupe’s published data are taken as a reference (except for media purchases, for which emissions from the media themselves must be taken into account);
    2. amount of purchases made by clients from agencies by type of service sold (carbon intensity on revenue by activity): emissions related to the service purchased in the given country, including geographical variations in the local energy mix;
    3. number of employees working on their projects (carbon intensity per capita);
    4. estimate of impacts related to media purchasing campaigns or for the development of a digital solution: the A.L.I.C.E. carbon calculator estimates these impacts more accurately than monetary emissions factors.
12. End of life of products and services sold: not relevant with regard to intellectual services activities.
13. Downstream leased assets: Not relevant: the Groupe has no assets leased to other entities, as would be the case in this category.
14. Franchises: not relevant to the Company’s activity.
15. Investments: This category includes the Scopes 1 and 2 emissions of a few entities in which Publicis Groupe holds less than 50%. Other investments are already included in Scope 1+2 emissions.
16. The GHG emissions of Publicis Groupe do not show any significant differences when examined by major activities or by country; the analysis at Groupe level remains the most relevant. [E1-6-AR 41]

/ Energy consumption [E1-5-37 (a) & (b)] & renewable energy table [E1-5-37 (c)]