2025 Universal Registration Document

3.3 Engaging with affected communities (ESRS S3)

3.3.1 Strategy

3.3.1.1 Stakeholder perspectives and interests

Further information is provided in paragraph 1.4.1, “Interests and views of stakeholders”, page 198.

3.3.1.2 Identification of material impacts, risks and opportunities

The VINCI Group has carried out work to identify its impacts, risks and opportunities (IROs) relating to affected communities as part of its double materiality assessment. The methodology applied is presented in paragraph 1.1.2, “Double materiality assessment”, page 187.

The IROs relating to affected communities are as follows:

The IROs relating to affected communities are as follows
Specific material issue	Impact materiality Major positive or negative impacts	Financial materiality Major risks or opportunities
Contribution to regional socio-economic development	Contribution to regional socio-economic development Impact materiality Major positive or negative impacts Positive impacts Contribution to regional socio-economic development (creating local jobs, supporting local economic ecosystems, supporting social cohesion, promoting the integration and inclusion of vulnerable populations, etc.)	Contribution to regional socio-economic development Financial materiality Major risks or opportunities Opportunities Supporting and stimulating local economies to spur new opportunities Stronger social licence to operate
Community rights	Community rights Impact materiality Major positive or negative impacts Negative impacts Violations of the rights, physical and/or psychological integrity, and quality of life of local communities potentially resulting from the Group’s direct activities (construction work or infrastructure operations) or linked to projects involving Group companies at different levels across the value chain (pollution, nuisances, personal safety, degradation of livelihoods or living environments, land pressures, expropriation, lack of consultation or prior dialogue, etc.) Violations of the fundamental rights of indigenous peoples	Community rights Financial materiality Major risks or opportunities Risks Damage to the Group’s image among its stakeholders

3.3.2 Management of impacts, risks and opportunities

As an investor, builder and operator of buildings and infrastructure, VINCI inherently plays a key role in the transformation of cities and regions. As they pursue their activities in construction and concessions, Group companies are in touch with communities around the world, from small rural areas to major cities. The projects that VINCI companies work on may have significant impacts on these communities. While some impacts are positive, such as job opportunities or the development and management of infrastructure, others may be negative (risks linked to pollution, resource management, safety concerns relating to the works carried out, etc.). In some cases, these impacts may stem from projects assigned to the Group by customers or contracting authorities, while in others, they may arise directly from the Group’s own activities on these projects.

3.3.2.1 Maximising the Group’s socio-economic contribution to local communities and regions

Policies

VINCI is made up of a network of local companies that have long-established roots in the regions where they operate. Through their activities, Group companies help to structure these territories and strengthen their coherence, while enhancing their attractiveness, supporting their development, and contributing to a vibrant local economic and social environment. Thanks to these local roots, as well as the autonomy and opportunities for initiative made possible by the Group’s decentralised management model, VINCI companies are important and active participants in the life of surrounding communities, and strive to maximise the positive impacts of their activities. This commitment to supporting social cohesion in communities and local development, which is an integral part of the Group’s core activities, is enshrined in the VINCI Manifesto available on VINCI’s website (https://www.vinci.com/vinci-manifesto) and spearheaded by its Chief Executive Officer.

To achieve this, VINCI promotes co-construction approaches and ongoing dialogue with all its stakeholders (partners, customers, suppliers, elected officials, local residents, non-profit sector) as far upstream as possible on projects. With this in mind, the Group is committed to:

building lasting relationships and strong dialogue with its customers (private and public entities, local authorities, government agencies, users) and external stakeholders to improve the response to customers’ needs and promote consultation and engagement with the stakeholders impacted by its projects;
firmly anchoring activities within their communities, from an economic and social perspective (creating jobs, local purchases, support for local businesses, professional training and integration, etc.);
supporting employee engagement and Group company participation in sponsoring civic projects for local communities and the regions where they operate, focused in particular on support for local social and professional integration initiatives, especially for vulnerable populations, including the long-term unemployed.

This policy ensures close alignment with local needs by each Group company and its operational managers.

Actions

VINCI companies create value that cannot be delocalised and generate significant local benefits in various forms, from revenue to spending on subcontracting, ancillary activities, local tax contributions, support for local non-profit organisations and the development of infrastructure that is essential to everyday social and economic life. The Group’s companies focus on maximising all these opportunities in particular to benefit the various regions and their communities. As a responsible participant in the economy, VINCI publishes a tax transparency report (https://www.vinci.com/sites/default/files/medias/file/2025/11/VINCI_tax_transparency_2024.pdf).