Universal Registration Document 2024

4 SUSTAINABILITY REPORT GOVERNANCE MATTERS

[G1-4-25-(a)] → Information on the nature of confirmed incidents of corruption

2024

Confirmed incidents of corruption or bribery

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Number of confirmed incidents in which the Group’s own workers were dismissed or disciplined for corruption or bribery-related incidents Number of confirmed incidents relating to contracts with business partners that were terminated or not renewed due to corruption-related offences. [G1-4-25-(d)] → Information on details of public legal cases regarding bribery or corruption brought against the company and its own workers and the outcomes of these cases There are no legal disputes concerning corruption or bribery.

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4.4.3 IMPLEMENTING A RESPONSIBLE TAX POLICY

Present in more than 30 countries through over 140 controlled entities in the consolidated scope, Groupe ADP adopts a responsible and transparent approach to taxation.

4.4.3.1 Policy and objectives Groupe ADP's tax policy, signed by the Chairman and Chief Executive Officer in 2017, aims to preserve the Group's reputation and image and to reduce the tax risks to which it is exposed through the exercise and development of its activities. It complies with the rules and principles laid down by the OECD, which aim, in particular, to localise and tax revenues where the Group's activities are carried out, taking into account the functions performed, the risks assumed and the assets used by the various entities involved. The tax policy is implemented by the Group Tax Department around three main principles: u prevalence of business activity: The tax structuring of the Group's activities is designed and implemented to support real economic activity, and in principle, excludes investments in tax havens and non cooperative countries if they do not correspond to actual industrial and/or commercial activities. This reality principle underpins the Group's transfer pricing policy. Thus, intra-group transactions must be carried out under normal market conditions, taking into account the operating environment, the location of intangibles and economic circumstances. The Group Tax Department is an integral part of the Group Finance Department led by the Executive Director in charge of Finance. It defines and implements the Group's tax policy by relying on local contacts. It coordinates the tax department, disseminating tax doctrine and best practices within the Group. It conducts regular tax monitoring and implements awareness-raising and training initiatives, particularly concerning current and future tax reforms. It supports the Group in its development in France and internationally in compliance with the tax legislation in force, and endeavours to secure the tax positions taken on this occasion. 4.4.3.2 Organisation and governance of the tax function The tax function is organised to ensure the Group's compliance with the tax regulations in force and changes in the countries where it operates.

u fair taxation of operations: Groupe ADP rigorously applies the national and international tax rules in force and pays the taxes incumbent upon it in the countries where it operates. However, compliance with this framework does not exclude efficient, pro-active and fair tax management. u management of tax risks: The management of tax risk is essential to the Group's good governance. Thus, securing tax costs must be constantly sought through the reliability of data, the robustness of technical positions, the documentation of tax options, and the continuous improvement of the identification and management of tax risks within the Group. The transparency of the Group's operations and the establishment of cooperative relationships with the tax authorities contribute to the reduction of the risks of questioning, recovery and damage to the Group's reputation. It maintains links with the various sales, finance, legal and other departments in order to keep abreast of the operations carried out within the Group. It participates in the main decision-making bodies relating to the Company's development projects, in France and abroad, to give the tax position in accordance with the Group's tax policy and to explain any tax constraints. In conjunction with the Audit, Security and Risk Management Department, it has set up a specific internal control programme for tax processes at the central level, which is also applied locally. With the support of its local contacts, it conducts a half yearly review of tax controls and disputes as well as of the risks associated with them. This report, which is presented annually to the Audit and Risk Committee, makes it possible to keep the Group's risk mapping up to date and thus ensure permanent monitoring.

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AÉROPORTS DE PARIS w UNIVERSAL REGISTRATION DOCUMENT 2024