Orano - Annual Activity Report 2024 113 SUSTAINABILITY STATEMENT 4 Societal and environmental challenges at the heart of the strategy Changes in preparation or presentation of sustainability information The presentation of the sustainability statement was aligned for this first exercise with the requirements of ESRS 1. Some information required by ESRS is presented for the first time. Reporting errors in prior periods During the current campaign, the errors identified in the reports of previous years are corrected. Changes in published values are reported and commented on in the event of significant variation. The main corrections made relate to scope 2 location-based greenhouse gas emissions to use the emission factors for the corresponding year (2023 emissions calculated in 2022 on the basis of the 2022 emission factor and recalculated in 2024 on the basis of the 2023 emission factor). Disclosure of information from other legislative acts or sustainability information standards The group includes in its sustainability statement information relating to the GRI standards (Global Reporting Initiative) and TCFD (Task Force on Climate-related Financial Disclosures). Incorporation by reference Orano has undertaken to limit cross-references to other parts of the document. The list of data points incorporated by reference is detailed in the table below. 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 duty of vigilance plan in Chapter 3 [ESRS 2>SBM-1>40] Sustainability matters within the strategy and markets Reference in 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 in 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. External third-party verification This sustainability statement has been verified by PricewaterhouseCoopers Audit and KPMG according to standards in force transposed into French law by Order 20231142 of December 6, 2023.
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