Universal Registration Document 2025

ESRS E5 – resource use and circular economy

4.2 Environment: fight against climate change

ESRS E5 – resource use and circular economy

ESRS E5 RESOURCE USE AND CIRCULAR ECONOMY

4.2.9 Natural resources and circular economy

Publicis Groupe’s corporate services activities are based on the marketing of intangible assets. However, the Company’s digital activities require the use of materials, particularly IT, which are part of products that use natural resources in their manufacture. In addition, the storage of digital data requires ad hoc capacities, whether in the form of company servers or the cloud data centers of suppliers. Finally, certain short-lived business activities, such as events and production, can generate waste.

This topic is therefore material at the upstream end of the Company’s value chain and requires in-depth work with suppliers. These regulatory issues were anticipated but required a harmonized management and monitoring tool for suppliers allowing the collection of CSR data, which is the case with the ramp-up of the ARIBA platform. Initial analyses have been carried out and will be extended in 2025 and continued in 2026. This chapter therefore presents a partial overview.

4.2.9.1 Impacts, risks and opportunities – in brief
Impacts, risks and opportunities – in brief
IROs/Score/ Time frame Definition of IRO Policies & ad hoc work Major actions Objective

IROs/Score/ Time frame

Negative impacts

IRO 4

High

ST/MT/LT

Definition of IRO

  • For all its digital activities to run smoothly, the Groupe needs high-performance IT systems and the latest equipment for its employees.
  • Digital activities generate electronic waste; without appropriate treatment channels, this waste could harm ecosystems and/or human health, particularly in developing countries

Policies &

ad hoc

work

  • Janus - Net Zero Climate Policy
  • CSR for Business Guidelines

Major actions

  • Social and environmental issues are at the heart of the CSR reviews conducted with suppliers. External social audits were conducted in 2025 to deepen these topics with suppliers in the Facilities Management category. A series of external social audits was carried out with suppliers in the Facilities Management category.
  • On environmental aspects, employees are made aware of waste reduction through local actions to raise awareness of waste sorting, the fight against waste, and careful management of natural resources and materials
  • Suppliers are asked to offer products and options derived from the circular economy, to guarantee that materials are taken back for reuse or recycling in appropriate channels. E-waste is discussed with cloud suppliers
  • Production and event activities have implemented operational standards to reduce all forms of waste as much as possible and to use solutions from the circular economy

Objective

Compliance with the CSR for Business Guidelines from strategic and important suppliers

IROs: impacts - risks - opportunities

Score: Low, Medium, High, Major

Time frame: ST: short-term; MT: medium term; LT: long-term