Orano - Annual Activity Report 2024 131 SUSTAINABILITY STATEMENT 4 Societal and environmental challenges at the heart of the strategy The risks were supplemented by opportunities based on interviews or the work of the departments responsible for the area with their experts or external support. Risks and opportunities were assessed according to the magnitude and likelihood as required by the standard. Materiality determination Impacts such as risks and opportunities were assessed as the product of severity and probability. The group selected all IROs with a score greater than 9 and all IROs with a severity of 4. This last point applies to all topics, particularly human rights issues. The materiality threshold is taken uniformly according to the subtopics, activities and regions. THRESHOLDS USED FOR THE MATERIALITY ANALYSIS IMPACT severity FINANCIAL severity Severity ➍ Very strong Very high:> 100 million euros Very strong 4 8 12 16 ➌ Strong High: between 50 and 100 million euros Strong 3 6 9 12 ➋ Limited Limited: between 10 and 50 million euros Limited 2 4 6 8 ➊ Low or none Low or none: <10 million euros Low or none 1 2 3 4 Probability Improbable Unlikely Probable (once in the life of the group) Very likely or already happened ➊ ➋ ➌ ➍ The 100 million euro threshold represents 2% of the group’s revenue and 0.4% of the group’s total statement of financial position at the end of 2023 (24.6 billion euros). 45 IROs meet the materiality criteria and qualify 21 sub- topics out of the 10 topical ESRS. TOPICAL ESRS SUB-TOPICS IMPACT FINANCIAL MATERIAL IROs NAME OF SUB-TOPICS IN ESRS 1 AR 16 E1 – CLIMATE CHANGE Climate change mitigation [E1] M M 4 Climate change mitigation [E1] Climate change adaptation [E1] M 2 Climate change adaptation [E1] Energy [E1] Energy [E1] E2 – POLLUTION Pollution of air, water, and soil during operation [E2] Pollution of air, water, soil, living organisms and food resources [E2] Liabilities management and site decommissioning [E2] M 3 Pollution of air, water, soil, living organisms and food resources [E2] Substances of concern and very high concern [E2] Substances of concern and very high concern [E2] E3 – WATER AND MARINE RESOURCES Freshwater [E3] M M 2 Water [E3] Water and marine resources [E3] Water and marine resources [E3]
RkJQdWJsaXNoZXIy NzMxNTcx