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Euronext guide Euronext Guidelines to Issuers for ESG Reporting GUIDELINES TO ISSUERS FOR ESG REPORTING CPlease print this guide only if necessary to prevent waste and to protect the environment Available printed copies are made from recycled paper ESG RE

Euronext Guidelines to Issuers for ESG Reporting GUIDELINES TO ISSUERS FOR ESG REPORTING CPlease print this guide only if necessary to prevent waste and to protect the environment Available printed copies are made from recycled paper ESG REPORTING C Euronext Guidelines to Issuers for ESG Reporting Summary FOREWORD IMPLEMENTATION AND OPERATIONAL MANAGEMENT DRAFTING AND PRESENTATION WHAT IS ESG AND WHO IS THIS GUIDANCE FOR QUALITY OF THE INFORMATION FORMAT OF THE PRESENTATION WHY REPORT ON ESG CONSIDERATIONS MAKING YOUR ESG INFORMATION ACCESSIBLE REPORTING AS A CONTINUOUS DIALOGUE ASSESSING ASSURING SUPPORTING CORPORATE REPUTATION AND STRATEGY ADDRESSING ESG ISSUES AS KEY COMPONENT OF INVESTOR USING CAPITAL MARKETS TO IMPLEMENT ESG RELATIONS BUSINESS STRATEGY IDENTIFYING AND UNDERSTANDING INVESTORS ? ESG INFORMATION NEEDS THE REGULATORY LANDSCAPE OF GREEN BONDS ESG A COMPASS FOR RISK MITIGATION EQUITY FINANCING FOR YOUR TRANSITION ALIGN YOUR STRATEGY WITH REGULATORY REQUIREMENTS GUIDING PRINCIPLES OF REPORT PREPARATION EURONEXT AND ITS ROLE IN SUSTAINABILITY RESPONSIBILITY AND OVERSIGHT OF THE RECORD APPENDIX RELEVANCE AND MATERIALITY KEY ESG REPORTING REGULATIONS ESG REPORTING PROCESS REFERENCES TO EXISTING STANDARDS GUIDANCE FOR ISSUERS IN PREPARING THEIR REPORT OBJECTIVES FOR REPORTING ON ESG MATERIALITY ANALYSIS IDENTIFICATION AND PRIORITISATION IDENTIFYING STAKEHOLDERS AND MAPPING THEIR INTERESTS IDENTIFYING THE RELEVANT THEMES FOR THE COMPANY MATERIALITY PRIORITISATION C Euronext Guidelines to Issuers for ESG Reporting Foreword Euronext Guidelines to Issuers for ESG Reporting The world is facing signi ?cant challenges in ensuring a sustainable future for our people and our planet and many international and international initiatives are addressing them Acting on increasing concerns worldwide countries signed the Paris agreement in December to limit the rise in global temperatures to less than C above pre-industrial levels The European Green Deal is the ?rst step on this journey a roadmap that aims to transform the EU ? s economy for a sustainable future including the decoupling of economic growth from resource use As governments and individuals scale up their e ?orts and support initiatives to remodel our economies and change our behaviours every organisation will have its own role to play in the transition to a sustainable society The ?nancial industry will necessarily be an important contributor to the global sustainability agenda To promote sustainable ?nance the industry should incorporate environmental social and governance ESG factors into investment decisionmaking supporting the allocation and channelling of capital towards sustainable and transitioning assets Leveraging practices and techniques that have been created and enriched over the past years the ?nancial industry began to incorporate non- ?nancial criteria in the analysis of companies ? performances only a decade ago This was a ?rst move towards embracing sustainability but progress requires steep learning curves To satisfy investors ? expectations of transparency and their increasing awareness of ESG factors public companies are being incentivised to disclose more information as the stakes become higher This growth trajectory is demonstrated in recent ?gures the Global Sustainable Investment Alliance estimates that in the total value of all investments managed following an ESG mandate was USD trillion globally Europe accounts for the