2022 Universal Registration Document

Soc i al , env i ronmental and soc i etal respons i b i l i ty i nformat i on

Taxonomy

4 . 4 TAXONOMY

Groupe ADP is subject to the obligation to publish the information provided for by the Taxonomy Regulation in its Non-financial performance statement (“NFPS”), as a public interest entity as defined by Article L. 820 1 III of the French Commercial Code exceeding, at the reporting date, individually or on a consolidated basis: ◆ an average number of 500 employees; and ◆ a total balance sheet of more than €20 million or total net revenue of more than €40 million. This disclosure requirement applies to all consolidated activities (excluding associates), including those located outside the European Union.

This chapter has been prepared by Groupe ADP in application of: ◆ Regulation (EU) 2020/852 of 18 June 2020 on the establishment of a framework to promote sustainable investments; ◆ the delegated act of 4 June 2021 supplementing the Regulation with the technical review criteria to determine the conditions under which an economic activity can be considered as contributing substantially to climate change mitigation or adaptation to it and if this economic activity causes significant harm to any of the other environmental objectives; ◆ the delegated act of 6 July 2021 presenting the mandatory qualitative and quantitative information and specifying the reporting method and format expected by the Taxonomy Regulation. 4.4.1.1 Indicators Three types of indicators are used to measure the contribution of activities to the European Union’s environmental objectives: ◆ the % of revenue from eligible/aligned activities; ◆ the % of capital expenditure (CapEx) of eligible/aligned activities; ◆ the % of operating expenses (OpEx) of eligible/aligned activities. Definition of eligible and aligned activities: Eligible sustainable activities are those listed in the delegated act of 4 June 2021. Are considered aligned sustainable activities, those that meet the technical review criteria and: ◆ that make a substantial contribution to at least one of the following six environmental objectives: ◆ transition to a circular economy, ◆ pollution prevention and control, ◆ sustainable use and protection of water and marine resources, ◆ protection and restoration of biodiversity and ecosystems; ◆ while avoiding negative effects on any of the other five environmental objectives (DNSH: “Do No Significant Harm”); ◆ complying with minimum social guarantees. ◆ climate change mitigation, ◆ climate change adaptation,

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4.4.1 OBLIGATIONS AND METHODOLOGY OF THE TAXONOMY REGULATION

4.4.1.2 Gradual implementation

of the Taxonomy regulation For the previous reporting on the 2021 financial year, the obligation to publish in the DPEF only concerned the share of the revenue, CapEx and OpEx indicators eligible for the taxonomy and covering only the two climate objectives (climate change mitigation and adaptation to climate change). It should be noted that this first publication related to eligibility does not reflect the degree of environmental sustainability of Groupe ADP’s activities but their sustainability potential. For this reporting for the 2022 financial year, the disclosure obligation concerns the share of revenue, CapEx and OpEx that are eligible and aligned with the taxonomy in relation to the two climate objectives. For the future 2023 financial year, reporting could be extended to the six environmental objectives in addition to the two climate objectives (Sustainable use and protection of water and marine resources, circular economy, prevention and restoration of biodiversity and ecosystems, pollution prevention and control). This point remains to be confirmed and is subject to the publication of the regulations specifying the implementation methods within the prescribed timeframe. This means that for the 2022 financial year the requirements applied by the regulation are likely to be the most stringent; compared to the previous financial year, by applying the alignment criteria in addition to eligibility; compared to the financial years that will follow and which will include four new objectives likely to extend the scope of eligibility and alignment. Information relating to taxonomy does not fall within the scope of the verification of an independent third party in the current state of the regulations in force, which could change in the coming years.

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AÉROPORTS DE PAR I S / UN I VERSAL REG I STRAT I ON DOCUMENT 2022