METHODOLOGICAL NOTE The scope of non-financial reporting is based on the consolidated scope of the VIVESCIA Group. It includes companies over which the Group exercises operational control. Entities in which VIVESCIA holds minority interests are not included, nor are certain specific structures such as real estate investment companies (SCI) or holding companies. This scope is in accordance with decree no. 2017-1265 dated 9 August 2017 issued for the application of order no. 2017-1180 of 19 July 2017 on the publication of non-financial information by certain large companies and certain groups. REPORTING PERIOD The data reported for the various indicators relates to the 12-month period from 1 July 2024 to 30 June 2025, with the exception of data used for the calculation of scope 3 emissions (see paragraph below). SPECIFIC ACCOUNTING METHODOLOGY Greenhouse gas emissions. The carbon footprint for Scopes 1, 2 and 3 is prepared in accordance with the international GHG Protocol standard. All entities under the operational control of the VIVESCIA Group are included within this scope. For the 2023–2024 financial year, Scope 3 emissions amounted to 5.8 MtCO₂e. Timeframe Scope 1 and 2 emissions are calculated based on data from 1 July 2024 to 30 June 2025. Scope 3 emissions are calculated based on data from 1 July 2023 to 30 June 2024. The extensive work required to collect, verify, consolidate and analyze Scope 3 data cannot currently be carried out within a timeframe compatible with statutory financial reporting deadlines. Solutions are currently under review to accelerate the Scope 3 emissions accounting process. Waste Non-organic waste On an exceptional basis, the share of recyclable packaging waste, FSC-certified cardboard, and secondary cardboard incorporating recycled material for Délifrance could not be reported this year. Co-products and organic waste The VIVESCIA Group recovers 99.6 % of its co-products and organic waste, primarily through animal feed. 76