Orano - Annual Activity Report 2025 123 SUSTAINABILITY STATEMENT 4 Societal and environmental challenges at the heart of the strategy Changes in preparation or presentation of the sustainability statement Compared to the 2024 financial year, certain sub-topics of the materiality analysis have been reformulated, merged or separated, with no impact on the content of the report. In addition to the methodological details in the topical Sections, the main indicators that have changed methodology or scope are as follows: ● environmental indicators have included the deconsolidation of its Nigerian subsidiary, Somaïr, including retroactively to the extent that the loss of control then expropriation (1) of Orano by the State of Niger has not ended mining activities; ● upstream scope 3 GHG emissions have been updated with the latest monetary emission factors available from ADEME, including retroactively; and ● the calculation of training hours per employee is now calculated using Full-time workforce (FTE). The 2024 data has been recalculated. Reporting errors in prior periods During the current campaign, the errors identified in the reports of previous years are corrected. The corrections made during the 2025 financial year concern: ● the workforce at the end of the period was corrected for an error in the scope of consolidation; and ● the “total annual compensation ratio (S1-16>97 b)” indicator was included in the 2025 publication, calculated on an unweighted basis in accordance with the requirements of the standard. The weighted workforce ratio was maintained at entity specific. Disclosure of information from other legislative acts or sustainability information standards The group includes information in its sustainability statement relating to the GRI (“Global Reporting Initiative”) guidelines. Incorporation by reference The list of data points incorporated by reference is detailed in the table below. (1) For more information on the situation in Niger, see Section 2.1.2.1 Mining. INCORPORATION BY REFERENCE Data points incorporated by reference Reference [ESRS 2>GOV-1>21] Sustainability skills and expertise within the Board of directors Reference to Chapter 5 for directors’ sustainability expertise [ESRS 2>GOV-4>30; 32] Due diligence process Reference to the vigilance plan in Chapter 3 [ESRS 2>SBM-1>40] Sustainability matters within the strategy and markets Reference to Chapter 2 on the group’s activities [ESRS 2>SBM-1>42] Value generated and benefits for stakeholders Reference to Chapter 1 for the value creation model and value for stakeholders E5-5 – Resource outflows Description of activities related to the principles of the circular economy Reference to Chapter 2 on the group’s new activities [G1-5 >30] Term of office of a director within a public administration in the two years preceding the reporting period Reference to Chapter 5 for terms of office of directors Use of phase-in provisions Orano has systematically mentioned the use of the phase-in arrangements provided for by the CSRD directive and used by the group for this financial year.
RkJQdWJsaXNoZXIy NzMxNTcx