Universal Registration Document 2025

ESRS S4 – Consumers and end-users

4.3 Social: fundamental human rights, impact & equity

ESRS S4 – Consumers and end-users

The conclusions of these audits revealed a good degree of compliance of suppliers with the rules in force and the Groupe’s expectations. Certain weaknesses in the traceability of internal documents are a common point between these suppliers, which are often VSEs and SMEs. [S2-2-24]

The monitoring of this action plan is part of the monitoring of the Duty of Care Plan (see Section 4.6).

The Groupe Procurement and CSR Departments are working on the next project, which will focus on the leading suppliers in the IT sector.

ESRS S4 CONSUMERS AND END-USERS

4.3.11 Interactions with consumers and end-users

Publicis Groupe’s relationship with consumers and end-users is essentially indirect. Consumers and end-users are the direct customers of the companies with which the Groupe’s agencies work, whether for their brands, products and/or services.

These direct Publicis Groupe clients are interviewed at least once a year regarding their satisfaction with the projects conducted with the agencies through Publicis Pulse, a tool available to all entities (see Section 4.4.2.2).

Publicis Groupe’s business model is not based on direct interactions with consumers and end users, and therefore several data points in this ESRS are not applicable. [ESRS 2 SBM-3-10 (a) i to iv]

However, regardless of their activities, the Groupe’s entities constantly listen to and hold discussions with their clients’ consumers and end-users in order to understand their expectations and needs on a wide range of issues. This attention and understanding of the issues expressed by consumers are then at the heart of the recommendations made to the Groupe’s clients. In addition, the double materiality analysis highlighted the importance of responsible marketing and the Company’s role in influencing its activities.

The Groupe’s business lines can actively participate in the social and ecological transition through new, imaginative possibilities for a more inclusive world and the protection of natural resources. The emergence of new solutions proposed by brands on the basis of substantiated arguments, and the promotion of different, innovative and more responsible behaviors, are part of the expected change in societies.

4.3.11.1 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 [ESRS 2 MDR-A-68 (a)&(b)&(c)] [S4-31 (a)&(c); S4-33 (a)&(b); S4-34] Objective

Risks

IRO 13

High

ST/MT/LT

Risks

IRO 13

High

ST/MT/LT

Definition of IRO

Legal, financial and reputational risks could arise for the Company and its customers in the event of campaigns contrary to best practices or messages misleading consumers

Risks

IRO 13

High

ST/MT/LT

Policies &

ad hoc

work

  • Janus - Values
  • Janus - Responsible Marketing
  • Generative AI Acceptable Use Guidelines
  • AI Legal Guidelines

Risks

IRO 13

High

ST/MT/LT

Major actions

[ESRS 2 MDR-A-68 (a)&(b)&(c)] [S4-31 (a)&(c); S4-33 (a)&(b); S4-34]
  • The Groupe’s longstanding commitment to responsible marketing and technology, and therefore to the continuous improvement of practices across all business lines, helps to mitigate this type of risk.
  • A new mandatory training course for all employees regardless of their activity, "Powering Sustainability" helps to reinforce best practices so that everyone has the right reflexes on a project.

Risks

IRO 13

High

ST/MT/LT

Objective

90% of employees trained

Negative impacts

IRO 14

Major

ST/MT/LT

Negative impacts

IRO 14

Major

ST/MT/LT

Definition of IRO

Poorly designed campaigns, whether in terms of visuals or the tools used, could have a negative impact on the environment as well as on a human and social level on consumers.

Negative impacts

IRO 14

Major

ST/MT/LT

Policies &

ad hoc

work

  • Janus – Values
  • Janus - Information Security
  • Janus - Data Protection
  • Generative AI Acceptable Use Guidelines
  • AI Legal Guidelines.
  • Janus - Responsible Marketing
  • Greenwashing Ban (2009)

Negative impacts

IRO 14

Major

ST/MT/LT

Major actions

[ESRS 2 MDR-A-68 (a)&(b)&(c)] [S4-31 (a)&(c); S4-33 (a)&(b); S4-34]
  • The N.I.B.I. (No Impact for Big Impact) program was designed to better equip internal teams to support sustainability and Responsible Marketing & Technology. CSR/N.I.B.I. Ambassadors have access to ad hoc training, guides, discussions between peers, and meetings with internal and external experts.
  • Privacy by Design is the key principle of any project.
  • A specific internal organization is in place, with agency managers and the support of legal experts from the Global Data Protection Office (GDPO).
  • In 2025, all employees were trained in the Generative AI Ethics and Responsible Use module.

Negative impacts

IRO 14

Major

ST/MT/LT

Objective

N.I.B.I. Ambassadors in major countries