METHODOLOGY The scope of reporting used for these indicators is the Waste consolidated VIVESCIA Group. All companies under Non-organic waste recorded includes metal, paper/cardboard, VIVESCIA’s operational control (> 50%) are included in the plastic, glass, wood/pallets and non-hazardous industrial waste. scope. Companies in which VIVESCIA holds a minority interest Waste was measured by mass. A distinction is made between are not included in the scope of this CSR report. Similarly, recovered and non-recovered waste. We define “recovered” entities such as property management companies and financial waste as that which is recycled or incinerated with energy holding companies, where the evaluation of workforce and recovery. Conversely, “non-recovered” waste is sent to landfill environmental indicators is not meaningful due to their type (with or without our biogas recovery) or incinerated without of business, are not included. The scope of reporting for the energy recovery. Our activities generate minimal organic indicators below is in accordance with decree no. 2017-1265 waste, and only sporadically throughout the year. However, dated 9 August 2017 issued for the application of order as it is inherent to our business, this issue is addressed in the no. 2017-1180 dated 19 July 2017 regarding non-financial sustainability report. VIVESCIA recovers 99.8% of coproducts reporting by certain large companies and certain Groups of and organic waste, essentially as animal feed. Hazardous waste, companies. Environmental indicators are measured on our which is a minor issue for our activities, includes materials production sites. Offices are excluded because they have a requiring special disposal measures to ensure the protection minimal environmental impact compared to production sites. of human health and the environment. Specific channels have The workforces of the following businesses are excluded: the therefore been established for their safe disposal. Paris Bakery and Patisserie School (31 employees at 30 June 2024) as it has association status; and Aliane (114 employees at Employees 30 June 2021), as it is a joint venture. The total number of VIVESCIA employees takes into account people on short-term contracts and open-ended contracts present on the final day of the financial year, i.e. 30 June 2024, REPORTING PERIOD excluding work-study students and interns. The data reported for the various indicators relates to the Health and safety 12-month period from 1 July 2023 to 30 June 2023. The frequency rate for accidents employee accidents (short- term contracts and open-ended contracts) is calculated over the financial year. The formula is as follows: METHODOLOGY FOR CALCULATING KEY Number of employees suffering lost-time accidents x 1,000,000/Number of salaried hours worked over the period. PERFORMANCE INDICATORS The severity rate for accidents employee accidents (short-term contracts and open-ended contracts) is calculated over the Energy financial year. The formula is as follows: Number of days lost due to employee accidents x 1,000/ Each site declares all sources of energy used to fuel facilities and industrial equipment on the site, as well as vehicles and Number of salaried hours worked over the period. handling equipment. Examples of energy: heating oil, diesel, natural gas, electricity, etc. Training The proportion of payroll expenses devoted to training is Greenhouse gas emissions calculated based on all training expenses, including teaching Our carbon footprint analysis for scopes 1, 2 and 3 was carried costs, logistics costs and the salaries paid to employees during training. Rate = total training costs divided by total payroll out according to the relevant international standards (GHG costs. The percentage of employees having followed at least Protocol, organisational approach). Our 2022-2023 scope 1, 2 and 3 emissions were 6.8 MtCO2e. one training course over the past financial year is calculated All subsidiaries of VIVESCIA Group are included in this total. based on the number of employees (contracted on the final day of the financial year). All upstream agricultural activities are taken into account. However, for downstream activities, only primary processing steps that our businesses are aware of are addressed. Considering the diversity of uses our products are put to, taking the analysis all the way to the end user generate too many possible hypotheses, making the results difficult to interpret. VIVESCIA Services’ support functions were also excluded because they were judged to be not significant in comparison to VIVESCIA Group’s total emissions. 1. Scope 1 covers the direct GHG emissions produced by the company, Scope 2 refers to indirect emissions associated with energy consumption that occur offsite, and Scope 3 encompasses indirect emissions that are outside the company’s direct control. 70