Orano - Annual Activity Report 2024 118 4 SUSTAINABILITY STATEMENT Societal and environmental challenges at the heart of the strategy 4.1.2.3 Sustainability results integrated in the processes and incentive schemes This Commitment roadmap and policies are now applied in all of the group’s processes. Since 2021, this alignment has been reflected in incentive schemes, for example through: ● the implementation of certain actions and the achievement of the Commitment roadmap objectives are integrated (up to a minimum of 7.5%) into the variable compensation criteria of 3,200 eligible managers. In 2024, these criteria include the identification of actions related to energy performance, which itself contributes to the reduction of scopes 1 and 2 greenhouse gas emissions, the number of women on Management Committees and the implementation of climate change adaptation plans in the group’s entities; ● the 2024 variable compensation of the Chief Executive Officer includes objectives in terms of greenhouse gas reduction, occupational safety and structuring around Vigilance and Responsible Purchasing (see Section 5.2.1.3 for more details); ● the inclusion of non-financial criteria in the profit-sharing agreements of certain entities. In 2024, a criterion relating to the commitment to skills-based sponsorship was included in the profit-sharing of Orano Support. These criteria are also incorporated into decision-making and action processes, in addition to compensation schemes. In particular: ● the group’s investment and acquisition projects presented to the Corporate Governance Committee must demonstrate their relevance to the group’s business plan and the achievement of its objectives; ● the management of assets associated with end-of-lifecycle obligations is subject to a non-financial and climate assessment carried out by an external firm; and ● 10% of the selection process for suppliers and calls for proposals includes societal and environmental criteria. 4.1.2.4 Due diligence statement Orano is subject to French Law No. 2017-399 of March 27, 2017 on the duty of vigilance of parent companies and ordering companies. As such, the group publishes in Section 3.4 a duty of vigilance plan containing the expected due diligence information, consistent with the sustainability statement. Core elements of due diligence Paragraphs of the 2024 duty of vigilance plan Paragraphs of the 2024 Sustainability Report a) Embedding due diligence in governance, strategy and business model Section 3.4 Section 4.1.2.1 b) Collaborating with relevant stakeholders at all stages of due diligence Section 3.4.3 Section 4.1.4 c) Identifying and assessing negative impacts Section 3.4.1 Section 4.1.5.1 d) Taking measures to mitigate these negative impacts Section 3.4.2 Sections 4.2.1.4, 4.2.1.5, 4.2.2.2, 4.2.3.3, 4.2.4.2, 4.2.5, 4.3.1, 4.3.2.2, 4.3.3, 4.3.4, 4.4.1 e) Tracking the effectiveness of these efforts and communicating Section 3.4.5 Sections 4.2.1.4, 4.2.1.5, 4.2.2.4, 4.2.3.5, 4.2.4.3, 4.2.5, 4.3.1, 4.3.2.3, 4.3.3, 4.3.4, 4.4.1 4.1.2.5 Risk management and internal controls for the sustainability statement The process of producing sustainability information is the responsibility of the Board of Directors. It was monitored quarterly in 2024 by the Audit and Ethics Committee as part of its compliance with the CSRD directive. This process is led by the Corporate Commitment Department, which is supported by business line managers (environment, human resources, supply chain, compliance, etc.). These are responsible for the implementation of requirements, the production of documentation, the coordination of the networks, the annual collection of information, its verification and the proper completion of the audit of the sustainability information. They provide second-level control, including the first-level control being carried out by the entities themselves. The controls include: the completeness of the scope, compliance with the definitions and consolidation rules, the justification of the changes compared to previous years on the actual data or the relevance of the estimates made. In the 2024 financial year, all the difficulties identified were addressed and are mentioned in the methodological explanations. Internal control will be strengthened from 2025 in order to align it with the internal control deployed in terms of financial reporting. An internal audit on the process of consolidating sustainability information will be included in the audit program for subsequent years.
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