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

In addition, Groupe ADP also ensures the construction, extension, operation and renewal of water collection, treatment and distribution networks (drinking water, rainwater, wastewater, and pressurized water). All investments and revenues associated with the electricity distribution network have been selected as eligible and aligned, as the network is connected via RTE to the interconnected European grid. The systems associated with wastewater treatment cannot be considered as aligned with climate objectives, whose requirements result in a threshold of net energy consumption per inhabitant equivalent, a metric that cannot be applied to Groupe ADP. It is highly likely that this activity will become aligned in the coming years, when the environmental objective of protecting water resources is integrated into the taxonomy. The geothermal activity cannot be considered as aligned, in the absence of an analysis of the full life cycle of the asset (including dismantling). The heating networks of the Paris-Charles de Gaulle platform do not comply with the energy mix required by the taxonomy, and are therefore not aligned. On the other hand, the project for a new cooling plant at Orly is aligned, the energy mix complying with the requirements and the equipment complying with the required “best available techniques”. While all of these activities are eligible and aligned, the associated revenues are not always distinct from revenues from activities that are not aligned. In the absence of a robust distribution key enabling the proportion of aligned revenues to be discerned, these revenues are not reported for the 2022 financial year. The investments concerned are easily identifiable. “Non-hazardous waste management” activity (5.5) Groupe ADP’s industrial services cover non-hazardous waste collection at all platforms. If this collection is carried out separately for recyclable waste, then the associated revenues and expenses can be attached to the following activity: “Collection and transport of non-hazardous waste sorted at source”. This activity is eligible and aligned across the entire scope of Groupe ADP and the available indicators. “Ground-handling operations in air transport” activity (8.11 – draft delegated act) This includes ground services activities in airports and cargo handling, including the loading and unloading of goods from aircraft (when the aircraft used do not emit CO 2 ) In particular, the criteria refer to the following activities: ◆ aircraft sorting vehicles and other services within the apron; ◆ passenger boarding equipment, including passenger shuttles, escalators; ◆ baggage and cargo handling equipment, including conveyors, baggage carts; ◆ catering equipment, including refrigerated carts, excluding equipment with refrigeration units powered by an internal combustion engine;

◆ maintenance equipment, including maintenance supports and platforms; ◆ tugs; ◆ de-icing equipment for aircraft and engines; ◆ snow ploughs and other surface snow removal and de-icing equipment; ◆ non-autonomous taxiing. As with airport infrastructure activities and for the same reasons as for the non-existence in the short term of aircraft with zero CO 2 emissions, ground-handling activities are not eligible for the 2022 financial year. A delegated act should soon specify the eligibility conditions for this activity. 4.4.2.2 Information availability in 2022 Some information essential to the determination of the taxonomy indicators is therefore not available for the 2022 financial year and will require analysis and reflection to be included in future ones: ◆ DPE updated as part of the tertiary decree; ◆ reliability of an allocation key for investments and revenue items that do not correspond to the granularity of the Taxonomy. The special case of OpEx The OpEx taken into account in the taxonomy correspond to the direct costs of: ◆ research and development; ◆ building renovation; ◆ short-term lease agreements; ◆ maintenance/upkeep and repairs; ◆ any other direct expenditure related to the routine maintenance of tangible assets by the Company or by the third party to which these activities are outsourced, which is necessary for these assets to continue to function properly. In 2022, the analysis based on the consolidated financial statements led to the conclusion that the “taxonomy - Eligible OPEX” represent less than 6% of the Group’s operating expenses. Consequently, the “taxonomy OpEx” are not material with regard to the Group’s business model and, in accordance with the regulation, the eligible portion has not been calculated. 4.4.2.3 French subsidiaries Hub One As Hub One’s activities relate to telecommunications services and networks, they are not eligible. SDA SDA’s activities relating to the sale of alcohol, tobacco, perfume cosmetics and gastronomy in airports, as well as the management of commercial activities and paid airport services, are not eligible. As they were not aligned for this financial year, the investments and income items were not subject to an in-depth analysis in relation to the substantial contribution criteria and the DNSH.

278

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