Universal Registration Document 2025

Board of directors

4.2.7.3 Aligned activities

With regard to the criteria of the European Taxonomy, the eligible activities are not yet aligned. Work is underway on the qualification of eligible activities, see Section 4.2.7.4.

  • Publicis Groupe is a member of the Global Compact of the United Nations, and its ten Key Principles are included in the Janus Code Conduct and of Ethics. It also refers to the OECD guidelines for multinationals, as well as the International Labour Organization (ILO) relating to the fundamental labor principles and rights, of the eight fundamental principles of the ILO and the International Bill of Human Rights. The Janus Code of Conduct and Ethics applies to the entire Groupe and its subsidiaries worldwide, and therefore to all employees. As part of the Duty of Care Plan, measures are intended to ensure respect for Human Rights and Fundamental Freedoms, Personal Health and Safety, as well as in terms of environmental impacts (see Section 4.6).
  • Publicis Groupe defined a policy to prevent fraud risks and has a dedicated organization to prevent corruption risks, aligned with the rules of the so-called Sapin 2 Law (see Section 4.4.3).
  • Publicis Groupe considers that the contribution made by taxation contributes to the economic and social development of the countries in which it operates, for the benefit of local communities.
  • The Janus Code of Conduct and Ethics reaffirms the obligation to comply with local laws, including competition law. All employees are required to comply with these rules (see Section 4.4.2).
/ Share of 2025 turnover eligible for and aligned with the Taxonomy, by environmental objective [ESRS 2 E1-9]
Share of capital expenditure (“CapEx”) eligible for and aligned with the Taxonomy, by environmental objective
  Share of CapEx/total CapEx
  Aligned with Taxonomy by objective Eligible for Taxonomy by objective
Climate change mitigation (CCM) –% 10.6%
Climate change adaptation (CCA) –% –%
Water and marine resources (WTR) –% –%
Circular economy (CE) –% –%
Pollution (PPC) –% –%
Biodiversity and ecosystems (BIO) –% –%
/ Share of capital expenditure (“CapEx”) eligible for and aligned with the Taxonomy, by environmental objective 
Share of capital expenditure (“CapEx”) eligible for and aligned with the Taxonomy, by environmental objective
  Share of CapEx/total CapEx
  Aligned with Taxonomy by objective Eligible for Taxonomy by objective
Climate change mitigation (CCM) –% 59.3%
Climate change adaptation (CCA) –% –%
Water and marine resources (WTR) –% –%
Circular economy (CE) –% –%
Pollution (PPC) –% –%
Biodiversity and ecosystems (BIO) –% –%
Biodiversity and ecosystems (BIO) –% –%
/ Share of operating expenses (“OpEx”) eligible for and aligned with the Taxonomy, by environmental objective
Share of operating expenses (“OpEx”) eligible for and aligned with the Taxonomy, by environmental objective
  Share of OpEx/total OpEx
  Aligned with Taxonomy by objective Eligible for Taxonomy by objective
Climate change mitigation (CCM) –% –%
Climate change adaptation (CCA) –% –%
Water and marine resources (WTR) –% –%
Circular economy (CE) –% –%
Pollution (PPC) –% –%

Biodiversity and ecosystems (BIO)

 –% –%
  –% –%

Detailed tables showing the share of turnover, CapEx and OpEx resulting from activities that are economically eligible and/or aligned with the Taxonomy are presented in Section 4.2.8.