F . G . / One of the most important was

developing and implementing the right

governance structure for managing our CSR

strategy . We also recruited a Non - Financial

Reporting Manager during the year ,

who reports to the Finance department

and is tasked with ensuring the reliability

of the Group ’ s CSR data and making use

of it as an effective lever for business

decision - making .

Which major

projects did you

work on together

in 2025 ?

D . H . / We also worked together in resource

security . One of the avenues we ’ re exploring

is around def ining an investment plan for

guiding the decarbonisation efforts of the

Group . To put together this carbon budget ,

we ’ re asking our production departments

to quantify their own emissions reduction

plans . As those come together , we ’ ll focus

jointly on ref ining our choices and adjusting

our f inancial resources accordingly .

F . G . / CSR has a key role to play in ensuring

the success of the Ambition 2030 programme .

That ’ s why the CSR targets set in the new

2026 - 2030 strategy will be integrated into

the roadmap of each business line . If we are

to involve the teams , we must share this

clear strategic direction , and empower local

representatives to adapt implementation

to suit their own realities , and put in place

a properly structured management framework

with the appropriate resources and tools .

D . H . / The CSR / Finance joint working

How do you

extend the

momentum

generated

at head off ice

to include every

subsidiary ?

structure has been transposed to all Group

subsidiaries . The f inance departments act

at local level to make individual entities

responsible for identifying , collecting and

validating non - f inancial data . This involves

training and acculturating the teams so that

they have all the information they need

to respond effectively and accurately to any

stakeholder requests for information .

In an international group like ours , this level

of framework consistency is essential

to practise alignment .

D . H . / This type of funding is linked

directly to measurable and verif iable

non - f inancial indicators . In other words , our

overall performance becomes a contractual

condition , which could potentially impact

the f inancial conditions we ’ re offered . So yes ,

it is a very tangible form of recognition .

F . G . / Over and above its symbolic

importance , the loan we ’ ve been granted

is also a sign of greater credibility , the

alignment between f inance and sustainability

strategy , and greater accountability .

The Group signed

off on its f irst

impact loan in

2025 . Should we

interpret that

as recognition

of the Group ’ s

sustainable

development

commitments ?

F . G . / A number of the transformations

already underway will be continued

to embed CSR as a driver of innovation

and differentiation and to accelerate

the decarbonisation of our activities by

securing the resources needed to achieve

this transition and reconcile environmental

ambition with f inancial performance

D H Another challenge will be to ensure

effective management of the constantly

evolving regulatory framework and

particularly the European CSRD Corporate

Sustainability Reporting Directive which

What would

you say are the

Group s major

CSR and f inancial

challenges for the

next few years

we must comply with from 2028 in respect

of the 2027 f inancial year . Compliance

with the directive goes beyond simply

reporting and gets right to the heart of our

transformation projects More specif ically

I m thinking here of how Group locations

adapt to the challenges of climate change

which will require us to develop new skills

together as we prepare formal transition

plans This joint effort will involve a great

deal of detailed work So once again

Finance and CSR will be moving forward

hand in hand

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