Orano - Annual Activity Report 2024 125 SUSTAINABILITY STATEMENT 4 Societal and environmental challenges at the heart of the strategy 150 stakeholders involved in the double materiality analysis In 2024, Orano updated its analysis in accordance with the principles of double materiality provided for by ESRS 2. The group has placed listening to stakeholders at the heart of its approach. It interviewed 150 stakeholders around its various locations in order to obtain their views on how Orano’s activities or its value chain were likely to impact them. These interviews made it possible to collect 1,100 verbatim transcripts analyzed and used to identify and rate the IROs as presented in Section 4.1.5.2. They also fed into the group’s discussions on the renewal of its ESG objectives for 2030, validated by the Board of Directors on December 16, 2024, which are presented in Chapter 1 of this report, as well as in the dedicated sections of this Chapter (climate, biodiversity, etc.). 4.1.5 Significant Impacts, Risks and Opportunities and materiality of the topics 4.1.5.1 Results of the double materiality analysis The double materiality analysis, carried out by the group in 2024, identified 45 material Impacts, Risks and Opportunities (IRO) qualifying 21 material sub-topics. These issues are spread across all 10 existing topical ESRS standards. MATERIALITY OF THE SUB-CHALLENGES (2024) MATERIAL IMPACT ● Occupational health, safety, and radioprotection [S1] ● Working conditions and employee well-being [S1] ● Diversity and inclusion [S1] ● Working conditions for suppliers and subcontractors [S2] ● Economic development of territories [S3] ● Transparency and information for the end-user [S4] ● Safety and security of our activities and products (health and safety of local residents) [S3] ● Climate change mitigation [E1] ● Freshwater [E3] ● Radioactive waste [E5] ● Skills and career development [S1] ● Continuity and final cost for the end-user [S4] ● Management of relationships with suppliers [G1] ● Land-use change [E4] NON-MATERIAL IMPACT ● Energy [E1] ● Water and marine resources [E3] ● Pollution of air, water, and soil during operation [E2] ● Substances of concern and very high concern [E2] ● Impacts on the state of species [E4] ● Impacts on the extent and condition of ecosystems [E4] ● Direct operation (excluding water) [E4] ● Invasive alien species [E4] ● Circularity in inputs [E5] ● Hazardous and non-hazardous waste [E5] ● Disability [S1] ● Rights of Indigenous peoples [S3] ● Animal welfare [G1] ● Data security and cybersecurity [G1] ● Climate change adaptation [E1] ● Liabilities management and site dismantling [E2] ● Circularity in products and services [E5] ● Social dialogue [S1] ● Stakeholder dialogue and engagement [S3] ● Business ethics and conduct, prevention of fraud, corruption, and influence trafficking [G1] ● Political influence and lobbying activities [G1] NON-MATERIAL FINANCIAL MATERIAL FINANCIAL This sub-topics materiality matrix was submitted for consultation to the Social and Economic Committee (CSE in French)) of Orano SA, in accordance with the obligation to consult the SEC provided for by French Order 2023-1142 of December 6, 2023 transposing the CSRD directive into French law.
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