M E T H O D O L O G Y

F O R R E P O R T I N G

non - financial indicators

The scope covered

by our annual report

The methodology sets out the key

elements of the Groupe Roullier

ESG reporting framework . This

reporting framework has been

developed to provide an assurance

regarding the reliability of

information published proactively

this year by the Group in the form

of its annual report . The def initions

used in this methodology are

specif ic to the Group and are not

derived from ESRS standards .

The scope of the annual report

includes all Group entities with

at least one employee , which

are either proportionally or fully

consolidated and were actively

trading on 31 December 2025 .

Dormant and / or non - actively

trading entities , entities liquidated ,

disposed of or acquired in 2025 ,

those with no employees and those

accounted for using the equity

method have been excluded .

Introduction of a

new data collection

and consolidation

process

As part of its policy of continuous

improvement in non - f inancial

reporting the Group implemented

the new data collection and

consolidation tool Sweep in 2025

Sweep is designed to turn

non f inancial data into measurable

business performance as the

basis for harmonising practices

improving data reliability and

providing greater traceability of the

information reported Contributors

have been fully involved in this new

process which includes

Data centralisation within

the platform

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 proportion of subsidiary

companies supporting at least

one social , cultural or sports entity

includes only those entities with

at least ten employees in their

workforce .

The methodology used to

calculate environmental

indicators

These data are subject to the

level of uncertainty inherent

in the current state of scientif ic

knowledge and the quality

of external data used .

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 ,

rainwater recovered and reused ,

and water from other sources .

Water consumption refers to water

abstracted minus water discharged .

When calculating recovered waste

as a proportion of total waste ,

we have deemed recovery to be

any operation by which waste

is reprocessed into products ,

materials or substances , whether

for its original function or other

purposes ( recycling ) , any operation

by which products or components

that are not waste are used again

for a purpose identical to that

for which they were originally

intended reuse or any other

recovery operations including

incineration with energy recovery

methanisation and composting

Disposal means disposal by landf ill

or incineration without recovery

of energy or any other component

When calculating energy from

renewable sources for production

related purposes we include

• Validation workf lows

• Documentation of calculation

methods

• Visibility of data collection

and validation progress

This new method aims to make

the report more robust and facilitate

its review by the external auditors .

The methodology used to

calculate social indicators

The number of Group and business

line employees includes the

workforce on 31 December 2025 ,

excluding temporary staff and

interns .

All social indicators are calculated

on the basis of this scope .

The scope used to calculate

the accident frequency and

severity rates is limited to salaried

employees only . The indicator

for ‘ Number of occupational

accidents ’ recorded with time

off work for Group employees does

not include fatalities .

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 .

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 2025 but which

still had sessions to run in 2025

are included

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G R O U P E R O U L L I E R