2025 Universal Registration Document

5.4.6 Water withdrawal indicators

• Consumed water Water consumption corresponding to water used, for example to produce concrete, and not returned to the natural environment is only considered material for the upstream value chain. Water consumption at VINCI sites, as well as the related disclosure requirements, is not considered material for the Group.
• Withdrawn waterWater withdrawals correspond to the amount of water, expressed in cubic metres, used directly by Group companies for their own operations and then returned to natural environments. Group companies track the amount of water they withdraw from three sources:
  • water from drinking and industrial water distribution networks;
  • drilled water, withdrawn from an aquifer;
  • dewatering water, involving lowering the water table to prevent the infiltration of water, which must be pumped and evacuated from quarries. In 2025, published data included dewatering water exclusively from quarries in France. Data on dewatering water from quarries located in other geographic areas (primarily North America and Eastern Europe) is currently being checked to improve reliability (see paragraph 5.3 above).

The published data reflects physical data or, if physical data is not available, estimated data based on per-day or per-person consumption ratios for each type of work process.

5.4.7 VINCI Immobilier’s “no net land take” indicators

VINCI Immobilier’s land recycling and “no net land take by 2030” targets do not include VINCI Immobilier in Poland or Urbat. Land take has been defined in France’s Climate and Resilience Law as the lasting degradation of all or some of the ecological functions of soil, especially its biological, hydrologic and climate regulation functions or agricultural potential, due to its occupation or use (Article L.101-2-1 of the French Town Planning Code). As yet, no official metrics for property developments have been associated with this recent definition. VINCI Immobilier may update its in-house definition if an official definition or a definition used by its peers is made public. Currently, VINCI Immobilier considers that no net land take will be achieved when the change in land take for its scope is zero.

• Extent of land takeThe extent of land take of a parcel of land is measured by dividing the parcel into different homogeneous surfaces and applying a coefficient to each surface to estimate land take. The land take coefficients were developed in a similar way as a parcel’s biotope coefficients. They factor in the impact of each type of surface, such as green roofs, greenery on concrete structures, permeable coatings or open land. For every surface, the impact on biodiversity, water management, climate regulation, etc. is considered. VINCI Immobilier calculated a coefficient for each type of surface based on a technical analysis that also drew from the sustainable development team’s environmental expertise, available literature and feedback from the field. Extent of land take = Σ (land take coefficients) × associated surfaces/area of the parcel
• Change in land take (ΔLT)This indicator measures VINCI Immobilier’s land take impact on a parcel and shows whether the operation improved or degraded the natural functions of its soil by comparing the situation before and after the property development. ΔLT = LT after − LT before

5.4.8 Environmentally certified projects

The number of environmentally certified projects is limited to VINCI Construction, VINCI Energies, Cobra IS and VINCI Immobilier. Certified revenue is based on the number of projects in which the entity participated during the reporting period and which obtained, or are in the process of obtaining, environmental certification (such as NF HQE™, BREEAM®, LEED® or E+C−), as well as the associated revenue for that year (1 January to 31 December). A project with several certifications will be counted several times, but its revenue is divided by the number of certifications to prevent double counting.

5.4.9 Workforce-related indicators

Occupational illness

Occupational illnesses are defined as illnesses contracted following prolonged exposure to a professional risk (noise, hazardous products, posture, etc.) and recognised as such by the regulations in force, where such regulations exist. The calculation of the number of days absent for occupational illness includes days lost due to illnesses declared as occupational and recognised as such, where such regulations exist. The Group continues to educate subsidiaries about the need to harmonise reporting practices.

Employee turnover (formula)

[(((Total arrivals excluding transfers and promotions) + (total departures excluding transfers and promotions))/2)/workforce at the start of the period + changes in scope] × 100

Departure rate (formula)

[(Total departures excluding transfers and promotions)/workforce at the start of the period + changes in scope + total arrivals excluding transfers and promotions)] × 100

Average pay gap between men and women (formula)

[((Salary and bonuses + incentives + profit-sharing)/average workforce)/(hours worked/average workforce) of men - ((salary and bonuses + incentives + profit-sharing)/average workforce)/(hours worked/average workforce) of women]/((salary and bonuses + incentives + profit-sharing)/average workforce)/(hours worked/average workforce) of men

Number of lost-time workplace accidents (definition)

Number of accidents occurring during working hours or during an assignment and, if applicable, at any company-provided location (such as a workforce camp, locker room or dining area), recognised as such by the regulations in force and resulting in the loss of work time, of which the victim is a company employee. Workplace accidents are included in the count starting from the first day of lost work time (excluding the day of the accident). 1 workplace accident resulting in medical leave + medical leave extensions = 1 workplace accident Included in the count:

• • fatal accidents related to a workplace accident Excluded from the count:
  • relapses (a worsening of the initial injury or the onset of a new injury resulting from the workplace accident)

Percentage of employees who took a family leave (formula)

(Number of employees who took a family leave)/(number of employees authorised to take a family leave ^(*))