2024 Universal Registration Document

Conclusions drawn from the procedures carried out

Based on the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies in relation to compliance with the requirements of Article 8 of Regulation (EU) 2020/852.

Elements that received particular attention

The elements to which we paid particular attention concerning compliance with the requirements set out in Article 8 of Regulation (EU) 2020/852 are presented below.

Concerning the alignment of eligible activities

Information on the alignment of business activities can be found in section 2.1.1.1 of the Group’s sustainability statement.

As part of our assessments, we:

• assessed the choices made by the Group as to whether or not to take into account communications from the European Commission on the interpretation and implementation of certain provisions of the Taxonomy Reference Framework;
• consulted the source documents used, via surveys, and conducted interviews with the people concerned.

Concerning key performance indicators and accompanying information

The key performance indicators and accompanying information are set out in sections 2.1.1.2 and 2.1.1.3 of the Group’s sustainability statement.

With regard to revenue, CapEx and OpEx (denominators), presented in the regulatory tables, we have verified how the Group reconciled accounting data used to prepare the financial statements and/or accounting-related data such as, in particular, cost accounting or management reports.

With regard to the other amounts constituting the various indicators of eligible and/or aligned activities (numerators), we:

• carried out analytical procedures;
• assessed these amounts based on a selection of representative activities, operations or projects that we determined according to the activity to which they relate and their contribution to the indicators.

Finally, we assessed the consistency of the information given in sections 2.1.1.2 and 2.1.1.3 of the Group’s sustainability statement with the other sustainability information in this report.