Methodology

The scope of the Non-Financial Performance

Statement

The scope of the DPEF 2023 Non-Financial

Performance Statement covers all Group entities with

at least one employee, which are either Proportionally

or Fully Consolidated and were actively trading on

31 December 2024. Proportionally consolidated

entities (Vitas Brasil, DTL Nutri Liquide and Uva Terra)

are included at 50% for environmental indicators and

100% for social indicators.

Dormant and/or non-actively trading entities, entities

liquidated or disposed of or acquired during 2024,

those with no employees and those accounted for

using the equity method are excluded. Due to the

nature of its activities, the Group has no involvement

in setting up initiatives to promote the link

between France and its armed forces or supporting

commitment with reserve forces.

No new collective agreement was signed in 2024,

hence the absence of reference to any agreements

in this Non-Financial Reporting Statement.

The scope of the indicators used

The number of Group and business line employees

includes the workforce on 31 December 2024,

excluding temporary staff and work/study trainees.

All social indicators are calculated on the basis of this

scope. The scope applied to calculating the accident

frequency and severity rates includes only the

employed workforce.

Neither the intensity indicators (for water, energy

and carbon) based on tonnages produced nor

the indicators relating to sustainable product

ranges apply to those activities that consist solely

of producing raw materials and intermediate or

semi-f inished products (Compagnie Armoricaine

de Navigation, Refranor and the TIMAC AGRO

superphosphate caves). This new calculation rule

has been applied to update the 2022 and 2023 ratios

in order to ensure that intensity indicator trends are

measured on a consistent basis.

An in-house training programme is def ined as a

programme exclusively designed for Groupe Roullier

employees, and within which at least 60% of training

hours are led and delivered by employees. Its

purpose is to develop the skills of trainees and/or

make them experts in their careers with the Group.

In-house programmes provide at least 14 hours of

training delivered through a series of topic-specif ic

sessions; these programmes must be standardised

(editorial content/formalised document oversight),

repeatable and updatable. Programmes begun before

2024, but which still had sessions to run in 2024,

are included. The proportion of subsidiaries with

an in-house training programme in place includes

only those entities with a workforce of at least 100

employees. The 2022 and 2023 data for this indicator

have been withdrawn from the 2024 Non-Financial

Reporting Statement following a clarif ication of the

methodology which rendered the previously reported

data obsolete.

The associated indicator for the number of employees

benef itting from these programmes is not published

for 2024, and the data for 2023 has been deleted as

being insuff iciently reliable. The average number of

training hours per employee is calculated by dividing

the total number of training hours by the number

of employees receiving training. The 2022 and

2023 data have been corrected because they were

previously based on the total workforce and not on

the proportion that had received training. The 2023

f igure for product recalls has also been amended to

ref lect greater familiarisation of our subsidiaries with

this indicator.

The proportion of recycled water used is based on

the total volume of water abstracted by the Group,

i.e. water from boreholes, mains water, recycled water

and water from other sources.

CO

2

equivalent emissions are calculated for Scopes

1 and 2. The emission factors for both scopes have

been updated to take account only of combustion,

Non-Financial Performance Statement 2024 45