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 4 Taxonomy

4.4.2 ANALYSIS OF GROUPE ADP ’S ACTIVITIES FOR REPORTING ON THE 2022 FINANCIAL YEAR

In parallel with this cross-functional analysis, a specific analysis was carried out for each investment (and each asset), according to the technical criteria of substantial contribution and the DNSH specific to its related activity. Finally, when an asset is identified as aligned with an activity, it is considered that the corresponding revenue is also aligned with this same activity. Groupe ADP studied the availability of indicators (revenue, CAPEX, OPEX), in particular according to the accounting breakdown of revenue and the level of granularity of investments. A precautionary principle has been adopted: if the aligned part of an investment or product cannot be extracted and legitimized by an easily auditable distribution key, then this part has not been reported. As the segmentation of the Taxonomy regulation by activity does not correspond to that of the Group’s business model, work will be carried out in 2023 to allow a breakdown of investments and revenue at the level of granularity required by the regulation. Finally, it should be noted that in certain very specific cases, a regulatory uncertainty persists, making the analysis more complex. These cases will be detailed in the paragraphs associated with the activities concerned. 4.4.2.1 Analysis of the alignment “Low-carbon airport infrastructure” activity (6.17) This includes the construction, modernisation, maintenance and operation of infrastructure necessary for the operation of aircraft whose CO 2 exhaust emissions are null or to the airport’s own operations, as well as the supply of electricity on the ground and air conditioning to stationary aircraft. Concerning airport infrastructure, aircraft emitting no CO 2 are non-existent or rare in the short term. As a result, the activities concerned (runways, aircraft taxiways, parking stands, runway storage areas, aircraft bridges, baggage sorting facilities, etc.) are not eligible and, consequently, not aligned. On the other hand, the activities of supplying electricity on the ground and air conditioning to stationary aircraft (400 Hz, air conditioning units) are indeed eligible and the indicators available. Although not expressly listed among the infrastructures eligible for activity 6.17 in the delegated regulation, the Vertiports have also been included. Indeed, these infrastructures are 100% dedicated to the operation of flying taxis powered by electricity. of Groupe ADP’s investments/ assets by Taxonomy activity category

As in the previous financial year, Groupe ADP studied the eligibility of its activities, in accordance with the Taxonomy Regulation and delegated acts. In addition, for this 2022 financial year, Groupe ADP studied the alignment with the objective of adapting to climate change of eligible activities activities identified as eligible, in accordance with the delegated regulation of the first climate objective. This analysis was carried out at the level of each investment and each asset. Indeed, for a given activity, three scenarios are possible: all the related investments are aligned; only a portion of the related investments are aligned; none of the corresponding investments are aligned. A similar reasoning can be applied for assets. In addition to the substantial contribution criteria that are specific to each activity to which the investment (asset) is attached and which will be detailed in the paragraphs dedicated to these activities, certain criteria are cross-functional to all types of investments (assets). First of all, the climate change adaptation strategy applies to all eligible activities analysed. Groupe ADP carried out a study of exposure to the climate risks identified in Appendix A of the delegated regulation. An adaptation plan has been formalized to reduce the physical risks identified as the most significant. More information can be found in the “Analysis of non-financial risks” Chapter of the Section: “Challenges of corporate social responsibility (CSR) at the heart of Aéroports de Paris’ corporate project”. In addition, the minimum social guarantees associated with eligible activities must be respected, in accordance with: ◆ the OECD Guidelines for Multinational Enterprises; ◆ the United Nations Guiding Principles on Business and Human Rights; ◆ the United Nations International Charter of Human Rights. A review of the vigilance plan was carried out to ensure that it covers the regulatory principles. Significant work was carried out in 2022 to update the mapping of human rights and due diligence risks, in collaboration with all potential stakeholders. Some elements are not included directly in the vigilance plan but are provided for in other systems: this is the case, in particular, for indicators to assess the performance of the actions put in place to prevent or limit human and ethical risks and corruption, which are not reported globally in the vigilance plan but are included through various systems, in particular: the ethics barometer, the HSW report, the Quality of working Life (QWL) barometer, accident monitoring, social audits and the Airport Health Accreditation audit, GDPR compliance monitoring, etc. The meeting organized by the national auditing body CNCC (Compagnie nationale des commissaires aux comptes) on the link between taxonomy social guarantees and the duty of vigilance demonstrated that ADP’s work is in line with expectations.

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