Universal Registration Document 2024

4 SUSTAINABILITY REPORT GENERAL DISCLOSURES

[2-IRO-1-53-(b)-iv] → Description of how the process prioritises negative impacts based on their relative severity and likelihood, and positive impacts according to their relative scale, scope and likelihood, to determine which sustainability matters are material for reporting purposes Once the stakeholders had been approached, Groupe ADP's Audit, Safety and Risk Management department adapted the existing risk rating scale so that the various ESRS managers could use it to rate the positive and negative impacts, risks and opportunities and thus determine impact materiality (impact of the company on the environment) and financial materiality (impact of the environment on the company), which constitute the double materiality. The process is therefore in line with the Group's pre-existing annual risk mapping exercise. The rating grids drawn up have enabled us to define the material issues that require detailed reporting in the Sustainability Report. These include: u a scale for assessing the probability of occurrence of each IRO (rated from unlikely to very likely); u for financial materiality, a scale for assessing the extent of risks, derived from the grid usually used for rating risks at Groupe ADP, in line with the CSRD; u for impact materiality, a triple assessment scale covering the scale, scope/extent and irremediability of each issue (broken down according to the family of the sustainability issue: environmental versus social or governance), and resulting in an average rating of the rating of these three criteria; u a definition of the timelines for the occurrence of the IROs. Given the IROs identified and listed, and the specific features of its value chains, Groupe ADP has occasionally grouped together related issues. This was done to highlight the issues specific to Groupe ADP in a summary and relevant manner. In addition, certain issues were renamed to apply directly to the problems faced by Groupe ADP. [2-IRO-1-53-(c)] → Description of the process used to identify, assess, prioritise and monitor risks and opportunities that have or may have financial effects Groupe ADP has applied the same methodology for financial materiality as for impact materiality detailed in IRO-1-53-b. [2-IRO-1-53-(c)-i] → Description of how connections between impacts and dependencies and the risks and opportunities that may arise from those impacts and dependencies have been considered See [2-IRO-1-53-(b)] → Overview of the process to identify, assess, prioritise and monitor the company’s potential and actual impacts on people and the environment, informed by its due diligence process. [2-IRO-1-53-(c)-ii] → Description of how the company assesses the likelihood, magnitude and nature of the effects of the identified risks and opportunities See [2-IRO-1-53-(b)] → Overview of the process to identify, assess, prioritise and monitor the company’s potential and actual impacts on people and the environment, informed by its due diligence process.

[2-IRO-1-53-(c)-iii] → Description of how the company prioritises sustainability-related risks relative to other types of risks See [2-IRO-1-53-(b)] → Overview of the process to identify, assess, prioritise and monitor the company’s potential and actual impacts on people and the environment, informed by its due diligence process. [2-IRO-1-53-(d)] → Description of the decision-making process and related internal control procedures As part of Groupe ADP's commitment to CSR issues, the validation and decision-making process for the double materiality assessment was referred to the following bodies: u presentation of the overall approach to responding to CSRD and the proposed approach for responding to CSRD at the joint meeting of the Audit and Risks Committee and the CSR Committee on 29 November 2023; u presentation to the Executive Committee in February 2024 ➡ Presentation of the analysis methodology; u internal validations and bilateral meetings with the respective area managers; u Operational Risk and Internal Control Committee in July 2024, attended by the various heads of international assets involved in the CSRD; u second meeting of the Executive Committee in July 2024 to present the results of the consolidated materiality assessment; u presentation of risk map for information purposes, including an update on the results to date of the double materiality assessment to the Board of Directors and the Audit and Risks Committee at the end of July 2024; u presentation to international assets at specific meetings in August and September 2024; u validation of the approach and presentation of the final results of the double materiality assessment at a joint Audit and Risk and CSR Committee meeting at the end of October 2024. At the same time, the internal control system has been put in place continuously since the start of the associated work. Lead partners and contributors from each ESRS worked to establish a protocol aimed at summarising the methods used to calculate the indicators in a single document. These protocols are shared with the Group's consolidated subsidiaries and serve as a control reference. In July 2024, the level 2 internal control system was presented to the company's CSRD Task Force, as well as to the Group's Audit and CSR Committee in October 2024. This system is designed to support governance in ensuring the reliability of published information. In particular, it aims to clarify responsibilities, roll out internal control campaigns and ensure the reliability of data from the Group's IT systems. [2-IRO-1-53-(e)] → Description of the extent to which and how the process to identify, assess and manage impacts and risks is integrated into the company's overall risk management process and used to evaluate the company's overall risk profile and risk management processes See chapter 2 "Risk Factors" in the Management Report, particularly section 2.2 Internal control and risk management.

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