Orano - Annual Activity Report 2024 133 SUSTAINABILITY STATEMENT 4 Societal and environmental challenges at the heart of the strategy TOPICAL ESRS SUB-TOPICS IMPACT FINANCIAL MATERIAL IROs NAME OF SUB-TOPICS IN ESRS 1 AR 16 S3 – AFFECTED COMMUNITIES Rights of Indigenous peoples [S3] Rights of Indigenous peoples [S3] Stakeholder dialogue and engagement [S3] M 1 Communities’ civil and political rights [S3] Economic development of territories [S3] M 2 Communities’ economic, social and cultural rights [S3] Safety and security of our activities and products (health and safety of local residents) [S3] M M 4 Communities’ economic, social and cultural rights [S3] S4 – CONSUMERS AND END-USERS Continuity and final cost for the end-user [S4] M M 4 Social inclusion of consumers and/or end-users [S4] Transparency and information for the end-user [S4] M 1 Information-related impacts for consumers and/or end-users [S4] G1 – BUSINESS CONDUCT Business ethics and conduct, prevention of fraud, corruption, and influence trafficking [G1] M 1 Corporate culture, protection of whistleblowers, corruption and bribery [G1] Management of relationships with suppliers [G1] M M 2 Management of relationships with suppliers including payment practices [G1] Animal welfare [G1] Animal welfare [G1] Political influence and lobbying activities [G1] M 2 Political engagement and lobbying activities [G1] Data security and cybersecurity [G1] “Cybersecurity [G1]” from the “Mining, Quarrying and Coal” draft ESRS sector standard and the sector grids of the extra-financial rating agencies. 45 Topics excluded from the analysis as irrelevant Microplastics [E2] Microplastics [E2] End-user safety [S4] Personal safety of consumers and/or end-users [S4] Materiality analysis update process The materiality analysis is managed by the Corporate Engagement Department. It relies on the managers of topical areas for the formulation and rating of IROs. They call on experts as needed. They may also call on external firms. The Executive Committee and the Board of Directors, through the Audit and Ethics Committee, review the methodology applied, the material IROs and the content of the sustainability report arising from material sub-topics. The IROs, as well as the bases for establishing the materiality analysis (Orano scope, value chain, etc.) will be reviewed once a year by the Commitment Department and business line managers as part of the preparation of the sustainability report. The materiality analysis will be updated in the event of a significant change in the group’s scope, its value chain or its operating conditions (social, regulatory, etc.). 4.1.5.3 Other disclosure requirements covered by the sustainability report In its summary table in Section 4.5.1, Orano discloses all the indicators disclosed within this sustainability statement. The results relating to the progress of its Engagement roadmap are presented in Chapter 1. The list of data points provided for in the cross-cutting and topical standards required by other legislative acts of the Union are presented in Section 4.5.2.
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