2025 Universal Registration Document

Compliance with the reporting requirements set out in Article 8 of Regulation (EU) 2020/852

Nature of procedures carried out

Our procedures consisted in verifying the process implemented by VINCI to determine the eligible and aligned nature of the activities of the entities included in the consolidation scope.

Our procedures consisted in verifying the process implemented by VINCI to determine the eligible and aligned nature of the activities of the entities included in the consolidation scope.

• the compliance with the rules applicable to the presentation of this information to ensure that it is readable and understandable;
• on the basis of a selection, the absence of material errors, omissions or inconsistencies in the information provided, i.e. information likely to influence the judgement or decisions of users of this information.

Conclusion drawn from the procedures carried out

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

Elements that received particular attention

Concerning the alignment of eligible activities

Information regarding the alignment of activities is presented in paragraph 2.1.1, “EU Taxonomy of environmentally sustainable activities”, of the sustainability report, page 202.

As part of our procedures, we notably:

• assessed the choices made by the Group regarding the consideration of the European Commission’s communications on the interpretation and implementation of certain provisions of the EU Taxonomy framework;
• examined a selection of documentary sources used, including external sources, and conducted interviews with the relevant personnel;
• analysed a selection of elements on which Management based its judgement when assessing whether the eligible economic activities met the cumulative conditions set out in the EU Taxonomy framework to be considered aligned, particularly the “do no significant harm” principle, meaning that, in order to be eligible under at least one of the six environmental objectives, economic activities must not significantly and adversely impact the achievement of any of the others.

Concerning key performance indicators and accompanying information

Key performance indicators and the related information are presented in paragraph 2.1.1, “EU Taxonomy of environmentally sustainable activities”, of the sustainability report, page 202.

With respect to total revenue, CapEx and OpEx (the denominators) presented in the regulatory tables, we examined the reconciliations performed by the Group with the accounting data used as the basis for preparing the financial statements, as well as with accounting-related data such as, in particular, management accounting or internal reporting.

With respect to the other amounts used when calculating the various indicators of eligible and/or aligned activities (the numerators), we:

• performed analytical procedures;
• assessed these amounts based on a selection of representative projects determined according to the activity to which they relate, their contribution to the indicators and their geographical location.

Lastly, we assessed the consistency of the information presented in the above-mentioned paragraph with the other sustainability information contained in this report.