| Type of performance indicator | Performance indicators | Relevance of indicators and how they are used | |
|---|---|---|---|
| ALL-ROUND PERFORMANCE | ALL-ROUND PERFORMANCE Type of performance indicator Economic and financial performance indicators Upper limit: 60% of the upper limit for the short-term variable component |
ALL-ROUND PERFORMANCE Performance indicators Basic earnings per share |
ALL-ROUND PERFORMANCE Relevance of indicators and how they are used These three indicators reflect the quality of the Group’s economic and financial management from different complementary angles. A bonus is associated with each economic and financial performance indicator. The amount of each bonus ranges from 0% to 120% of an amount (considered the “reference amount”) equal to one-third of an amount corresponding to 60% of the upper limit for the short-term variable component, depending on the year-on-year change in the corresponding indicator. The bonus will be 0% of the reference amount if a decrease of 10 percentage points or more is recorded, 100% of the reference amount if an increase of at least 5 percentage points is recorded, and it can reach 120% of the reference amount if an increase of at least 20 percentage points is recorded. An incremental scale applies between the two limits of this range. In all cases, the sum of the three bonuses is capped at an amount equal to 60% of the upper limit for the short-term variable component. |
Recurring operating income |
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Ebitda adjusted for changes in working capital requirement (WCR) and current provisions |
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Managerial performance indicators Upper limit: 15% of the upper limit for the short-term variable component |
Type of performance indicator Stability or increase in the proportion of revenue generated outside France |
Performance indicators This indicator aims to maintain a focus on the geographical balance of the Group’s activities. |
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Managerial performance and dialogue with stakeholders |
Type of performance indicator This indicator reflects the Board’s assessment of the extent to which its priorities have been met, depending on the issues it feels merit particular attention. |
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ESG performance indicators Upper limit: 25% of the upper limit for the short-term variable component |
Type of performance indicator Environment 8% Monitoring of reductions in Scope 1 and 2 CO2 emissions Managerial efforts to reduce Scope 3 CO2 emissions expressed in terms of intensity relative to revenue Scope 3 |
Performance indicators As the Group is in a position to actively reduce upstream and downstream Scope 1 and 2 emissions, the Board continually tracks and assesses the Group’s progress against its emissions reduction targets. However, it can only seek to influence the various stakeholders (customers, partners, suppliers) to which its Scope 3 emissions are attributed, encouraging them to make responsible investments or use the infrastructure assets the Group manages in a way that respects the environment. The Board aims to ensure that significant efforts are being made to this end across the Group’s business lines. |
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Workforce safety and engagement 11% Reduction in the workplace accident frequency rate Reduction in the workplace accident severity rate Quality and deployment of safety management policies Improvement in female representation at executive levels |
Type of performance indicator The Board has set continuous improvement in the effectiveness of the Group’s occupational health and safety policies as a key priority. Its specific goals are to reduce workplace accident frequency and severity rates, while also encouraging efforts to implement best practices on the ground. Achieving greater female representation at executive levels is important yet challenging given the industries in which the Group operates. The Board has set a target and a time frame within which to achieve this objective. |
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Governance and compliance 6% |
Type of performance indicator This indicator is used by the Board to assess the implementation of the succession plan for the Chief Executive Officer, paying particular attention to how well the governance bodies are functioning. |
At the start of a given year, the Board sets goals, applying a weighting coefficient to those considered as priorities. As part of this overall policy, the Board reserves the option to modify the indicators in use, whether in relation to their type or how they are applied, when it believes the circumstances justify such a move, provided that the reasons for the changes are outlined at the Shareholders’ General Meeting in which shareholders are asked to vote on the remuneration of the individuals concerned. The Board reaches its decisions when examining the financial statements for the prior year, once it has reviewed the recommendations of the Remuneration Committee and given Board members the opportunity to discuss matters in the absence of any executive officer.
At its meeting of 5 February 2026, the Board established the guidelines for the application of the economic and financial performance indicators for 2026 as shown in the table below:
| Chief Executive Officer | ||
|---|---|---|
| Indicator | Movement in the indicator | Indicative bonus amount(*) per indicator |
| Economic and financial performance indicators |
Decrease of 10 percentage points or more |
€0 |
Chief Executive Officer Increase of at least 5 percentage points |
€390,000 |
|
Chief Executive Officer Increase of at least 20 percentage points |
€468,000 |
|
|
Upper limit for the three bonuses |
€1,170,000 |
