Universal Registration Document 2024

4 SUSTAINABILITY REPORT GENERAL DISCLOSURES

4.1.4 IRO ANALYSIS IRO-2 – Disclosure requirements complied with in the Sustainability Report: disclosure requirements complied with as a result of the materiality assessment, justification for the non-materiality of the topics (ESRS) not selected [2-IRO-2-56] → Disclosure of the list of data points that derive from other EU legislation and information on where they can be found in the sustainability statement For this first Sustainability Report, Groupe ADP has complied with European legislation (first year of the CSRD). Legislation on the duty of vigilance was also complied with. [2-IRO-2-56] → Communication of the list of ESRS disclosure requirements complied with in preparing the sustainability statement following the outcome of the materiality assessment CROSS-REFERENCE TABLE SPECIFYING THE DISCLOSURE REQUIREMENTS FOR THE SUSTAINABILITY REPORT

Policies

ESRS Topics

Disclosure requirements complied with

Page

General disclosures

ESRS 2 Methodology and scope

BP-1 – Scope

85 86 89

BP-2 – Specific circumstances

Governance

GOV-1 – The role of the administrative, management and supervisory bodies GOV-2 – Information provided to and sustainability matters addressed by the company's administrative, management and supervisory bodies GOV-3 – Integration of sustainability-related performance in incentive schemes GOV-4 – Risk management and internal controls over sustainability reporting

91

91

93 92 94 96

GOV-5 – Statement on due diligence

Strategy and business model

SBM-1 – Strategy, business model and value chain SBM-2 – Interests and views of stakeholders

IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities 99 SBM–3 – Material impacts, risks and opportunities and their interaction with strategy and business model 101 IRO-2 – Disclosure Requirements in ESRS covered by the company’s sustainability statements 111

IRO analysis

240

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