Appendices

Our methodology

The scope of the Non-Financial Performance

Statement

The scope of the 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 2023. Dormant and/or non-actively

trading entities, entities liquidated, disposed of or

acquired in 2023, those with no employees and those

accounted for using the equity method have been

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 engagement with reserve forces.

The scope of the indicators used

The number of Group and business line employees

includes the workforce on 31 December 2023,

excluding temporary staff and interns. 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.

The new indicators for sustainable product ranges

do not apply to entities whose activity consists solely

of producing raw materials and intermediate

or semi-f inished products (

Compagnie Armoricaine

de Navigation

and

Refranor

).

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 2023, but

which still had sessions to run in 2023, are included.

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. Scope 2 covers only those emissions related to

electricity consumption�

These are calculated as location based emissions.

The percentage of electricity from renewable sources

refers to the proportion of total electricity consumed

accounted for by renewables (on-site generation and/

or green contracts/PPAs, excluding guarantees of

origin). The indicators for energy consumption and

greenhouse gas emissions per tonne produced are

calculated using data provided by manufacturing

subsidiaries, and exclude vehicle fuel consumption.

CO

2

equivalent emissions from freight (Scope 3)

have been calculated for the 2022 f inancial year.

Data from Weiss, TIMAC AGRO Avrasya, TIMAC AGRO

Romania, TIMAC AGRO Chile and Setalg have been

excluded from the scope of this indicator, while those

for TIMAC AGRO subsidiaries in Spain, Portugal and

Morocco have been extrapolated from French data.

Internal logistics (all inter-site and inter-subsidiary

freight) have been included in the calculation.

The proportion of subsidiary companies supporting

at least one social, cultural or sports entity includes

only those entities with at least 10 employees.

Audit

The 2023 Non-Financial Performance Statement

has been audited by an independent third party:

the MAZARS global audit, accounting

and consulting group.

Sources

Sources used for kWh conversion factors and ratios:

ATEE and Primagaz.

Sources used for CO

2

emission factors: The ADEME

Carbon Footprint Database, BC V23.1, ADEME/AIE

and ecoinvent 3.9.1.

Identif ication of risks

The methodology used to identify and rate risks

(by probability, potential impact, etc.) was updated

in 2022 on the basis of the f indings of the stakeholder

consultation and the subsequent prioritisation of

challenges, with reference to the ISO 26000 standard

and our new materiality matrix.

Non-Financial Performance Statement 2023 34