Universal Registration Document 2024
SUSTAINABILITY REPORT 4 GOVERNANCE MATTERS
4.4.3.3 A responsible and transparent approach Groupe ADP's fiscally responsible behaviour is reflected in a fair contribution to the revenues of the countries and territories in which it operates, in accordance with local and international tax regulations. Intra-group cross-border transactions are valued in accordance with the "arm's length principle" enshrined in the OECD recommendations, and detailed in its transfer pricing documentation. They are communicated to the tax authorities in its transfer pricing policy declarations, and more generally in its annual tax declarations.
Each year, Groupe ADP files its Country by Country Reporting (CBCR) with the French tax authorities. This document is communicated to the foreign tax authorities upon request from the French tax authorities as part of the exchange of information. The Group strives to maintain constructive, cooperative and transparent relationships with local tax authorities. It undertakes, within the allotted time, to respond to all their requests, to comply with all reporting requirements and to pay its taxes and duties.
VIGILANCE PLAN – DETAILED CROSS-REFERENCE TABLE WITH THE SUSTAINABILITY REPORT
The simplified cross-reference table in the introduction to chapter 4 is based on the Sustainability Report, and is designed to enable readers to quickly identify how the Vigilance Plan fits into it.
This more detailed cross-reference table uses the Vigilance Plan as its key entry point, so that readers can find the pillars of the Vigilance Plan for each risk/issue.
I. OVERALL APPROACH TO IDENTIFYING AND MAPPING RISKS
Vigilance Plan and risk maps
Universal Registration Document Risk factors
Sustainability report Material issues
Introduction to chapter 4 and E S G (see below) 4.2.b General approach to environmental duty of vigilance 4.3.b General approach to Human Rights duty of vigilance
Chapter 2 – Risk factors
Chapter 4.1 – General Disclosures including section SBM-3 – Summary of the IRO analysis
4 – A: Risks related to environmental change and the effects of climate change
Climate change mitigation and adaptation
1 – C: Risks relating to service quality Hospitality for all 1 – D: Risks related to the social model
Health and safety of employees Securing skills and making jobs more attractive Social dialogue
2 – C: Safety and security risks 4-B: Risks relating to the social acceptability of our activities
Public and airport security and safety
Reducing noise pollution Local economic development, integration and employment Quality of stakeholder engagement
4.4.1 General approach to supplier and contractor duty of vigilance
5 – A: Corruption and business integrity risks
Prevention of ethics and compliance risks (including corruption)
The mapping of stakeholders and how their interests are taken into account are detailed in section SBM-2 of section 4.1.3. Strategy and business model in this report.
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UNIVERSAL REGISTRATION DOCUMENT 2024 w AÉROPORTS DE PARIS
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