2023 UNIVERSAL REGISTRATION DOCUMENT

Whistleblower protection

VINCI guarantees that no whistleblower will be disciplined, dismissed, or retaliated against in any way, whether directly or indirectly, for having reported or given evidence, in good faith, of acts of which they became aware in the course of their duties, even if the reported concern is determined, after investigation, to be unfounded. Likewise, the identities of persons named by the whistleblower are carefully protected.

5. Note on the methods used in workforce-related, social and environmental reporting

VINCI’s workforce-related, social and environmental reporting framework complies with Articles L.225-102-1, R.225-104 and R.225-105 of the French Commercial Code, as well as Order 2017-1180 and Decree 2017-1265. It uses the Global Reporting Initiative (GRI) standards as a basis for organising, analysing and prioritising risks and for assessing workforce-related, social and environmental impacts (see the cross-reference table on pages 409 to 410).

5.1 Methodological procedures

VINCI’s procedures are specified in the materials listed below.

For workforce-related indicators:

a guidebook in four languages (French, English, German and Spanish) containing workforce-related indicator definitions;
a methodological guide to VINCI’s workforce data reporting system, including a reporting tool user’s manual in four languages (French, English, German and Spanish);
a guide to consistency checks in two languages (French and English);
an audit guide helping entities to prepare for audits and make good use of their results, available in four languages (French, English, German and Spanish).

For environmental indicators:

a methodological guide to VINCI’s environmental reporting system, including a guide to the definition of common indicators and annexes for calculating progress against Scope 1, 2 and 3 emissions reduction targets, which entities can use to set up their environmental reporting procedures. This guide is available in three languages (French, English and Spanish);
a note on methodology for the EU Taxonomy;
a reporting tool user’s manual in two languages (French and English);
an audit guide helping entities to prepare for audits and make good use of their results, available in two languages (French and English);
a guide presenting six methods that can be used to estimate data for the last months of 2023 in the context of the fast close process.

All of the above materials are accessible on the Group’s intranet site.

Since 1 January 2021, the reference period for environmental reporting has been aligned with that for financial and workforce-related reporting. It runs from 1 January to 31 December of year Y. Some entities have estimated their environmental data for the last one, two or three months of 2023.

5.2 Scope

The reporting scope is intended to be representative of all VINCI’s business activities:

workforce-related reporting has covered all worldwide revenue since 2002;
environmental reporting covered 99% of the Group’s revenue in 2023.

The 2023 scope of environmental reporting did not include entities whose environmental impacts were not material and therefore had not appointed an environment officer. These exclusions must not exceed 5% of the environmental impact of each entity.

However, for certain specific environmental indicators, the reporting coverage of the indicators published may be more limited. Reporting on waste generated is now reliable for a scope covering 98% of the Group’s activities. Reporting on purchased water covers 99% of the Group’s activities, and reporting on water taken directly from the natural environment (water from boreholes and pumped water) covers 86% of the Group’s activities (excluding VINCI Construction’s Major Projects and Specialty Networks divisions). VINCI is continuing its efforts to expand and improve the reliability of the reporting of these indicators for all the business activities where they are of relevance.

Since 2011, the consolidation rules used for these scopes have been the same as for financial consolidation, with the following exceptions: the environmental data of Qatari Diar VINCI Construction (QDVC) and Freyssinet SA (Spain) are consolidated in proportion to VINCI’s stake. These consolidation rules apply to all reporting indicators, except the “Number of environmental incidents” indicator, in which all incidents count for 1.

In the event of a change in scope:

workforce-related reporting: changes in scope in year Y are taken into account in the same year;
environmental reporting: changes in scope in year Y are taken into account in year Y+1 for acquisitions and year Y for disposals.

Changes (involving revenue higher than €50 million) in the environmental reporting scope in 2023 (acquisitions in 2022):

Integration of all of Cobra IS’s operations;
VINCI Airports: integration of OMA (Grupo Aeroportuario del Centro Norte) in Mexico and seven airports in the North Region of Brazil;
VINCI Highways: integration of Vía 40 Express (now known as Vía Sumapaz) in Colombia;
VINCI Construction: integration of Eurovia Maritimes in Canada;
VINCI Energies: integration of Rhön-Montage in Germany, along with TLT Group in Finland and most of Kontron AG’s IT services business in Central and Eastern Europe.