Orano - Annual Activity Report 2024 112 4 SUSTAINABILITY STATEMENT Societal and environmental challenges at the heart of the strategy PARTIAL OR MISSING INFORMATION REQUIRED BY ESRS Data points disclosed on a partial scope Undisclosed data points E Change in stored water (E3-4>28d) Percentage of recyclable content in products (%) (E5-5>36c) Percentage of recyclable content in packaging (%) (E5-5>36c) S Annual total compensation ratio (unweighted average) (S1-16>97b, calculated based on 71% of the own workers) Gender pay gap (%) (S1-16>97b, calculated on the basis of 71% of own workers) Total amount of fines, penalties and compensation for damages resulting from incidents and complaints related to discrimination (S1-17>104 a): only for France Number of employee deaths attributable to occupational illness (S1-14>88b) Number of deaths of employees of external companies attributable to occupational illness (S1-14> 88b) G 4.1.1.2 Disclosure of information relating to special circumstances Time horizons The group uses the following time horizons: short-term (1 year), medium-term (3 years), long-term (5 years). Some IROs were assessed over a 10-year period. The physical risks related to climate change are assessed at least by 2050. Value chain estimates The group includes emissions from its value chain in its upstream and downstream scope 3 emissions. It uses reference physical and monetary emission factors (ADEME, Ecoinvent, etc.). The use of standard monetary emission factors for more than 50% of upstream scope 3 emissions generates significant uncertainty about this result, consistent with the market practices observed. Orano is working on better physical quantification of its inputs and with its main suppliers to obtain emission factors that are more representative of the goods and services purchased. Sources of estimation and outcome uncertainty The vast majority of sustainability indicators in this statement are based on actual data at year-end and without assumptions. The nature and scope of the estimates used or limitations on the scope of data collected made on a case-by-case basis on certain data are explained in each table under the heading “Methodological precision”. The main ones are listed below. For the 2024 financial year, certain data relating to the subsidiaries in Niger over which Orano lost operational control at the end of 2024 were also subject to assumptions based on 2023 data, internal standards and expert opinions. Scope 3 greenhouse gas emissions are by nature subject to a great deal of uncertainty due to the complexity of the various items as well as the methodological assumptions used. Where appropriate, business data, often provided by third parties, may be incomplete or inaccurate, which affects the accuracy of estimates. In addition, emission factors, which convert activity data into CO2 emissions, are themselves subject to variations depending on the sources and application contexts. The conventions and methodologies adopted, such as monetary emission factors, also introduce significant margins of error. By nature, scope 3 emissions cover a wide range of categories, including Purchases of goods and services, business travel, and use of products sold, each with its own uncertainties. Finally, the absence of consensus on certain accounting recognition practices and constant regulatory changes are also a source of complexity and uncertainty in the overall assessment of scope 3 emissions. In this context, the group used its best efforts to comply with best market practices and methodologies over time. With regard to the group’s transition plan for climate change mitigation, it aims to provide an understanding of past, current and future mitigation efforts in order to ensure the compatibility of its strategy and business model with the transition to a lowcarbon economy. It is understood, however, that there is currently no consensus on targets or trajectories for reducing greenhouse gas emissions at company level (the objectives are set out in the statement) and cannot ensure the compatibility of a strategy with a scenario limiting global warming to 1.5°C in accordance with the Paris Agreement (see Section 4.2.1.4). The indicators relating to the quantities of radioactive waste produced in France in 2024 are estimated on the basis of data for 2023 and a similar activity between the two years.
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