2. GENERAL INFORMATION Double materiality matrix and link with the ESRS from the CSRD(1) Environment Low impact Impact on GEODIS’s business Low impact Social Gouvernance p y Greenhouse gas emissions [E1] Adaptation to climate change [E1] Data privacy protection [S1/S4] Business integrity [G1] Labor relations [S1] Health & safety [S1] Service continuity [S4] Human rights in the value chain [S2] Value sharing and remuneration policy [S1] Waste management [E5] Air pollution [E2] Employee engagement [S1] Working conditions and environment [S1] Advocacy for CSR with our stakeholders [G1] Training and development of employees [S1] Diversity and inclusion of employees [S1] Soil & water pollution[E2] Impact on local communities [S3] Priority issues 3 Priority issues 2 Priority issues 1 (materials) Marine biodiversity [E4] Land biodiversity [E4] Water management [E3] Noise pollution [E2] Consumption of non-renewable resources [E5] Responsible purchasing [G1] Responsible communications [S4] GEODIS’s impact on the environment and people High impact High impact (1) The European Sustainability Reporting Standards (ESRS) are the standards defined within the framework of the European CSRD (Corporate Sustainability Reporting Directive). 2.3 Double materiality analysis In 2023, GEODIS published a double materiality analysis to review and prioritize its main challenges. This entailed crossreferencing impact materiality and fi nancial materiality. A given issue can be considered material from a fi nancial materiality point of view, from an impact materiality point of view, or from both. The assessment of impact materiality measures the impact (positive or adverse) of a company’s activities on its environment and on society. The assessment of fi nancial materiality evaluates the risks and opportunities associated with an ESG issue on the Company’s development, performance and fi nancial results. Methodology The materiality analysis was carried out under the supervision of the Sustainability Department, with the assistance of external consultants. An in-house team representing various lines of business and regions was set up to contribute to the study and enable dialogue. The process was supervised by a steering committee consisting of fi ve members of the Management Board. This work was conducted over six months in three stages: 1 selection of 25 sustainability issues (environmental, social and governance) that are potentially material for GEODIS; 2 active listening to stakeholders. More than 50 individual interviews were conducted with internal stakeholders (manager, employees, trade unions and employee representative bodies) and external stakeholders (customers, suppliers and subcontractors, the academic community, the fi nancial community, local players, public authorities, civil society, etc.). The aim was to collect stakeholders’ views on the importance of the selected sustainability issues, and the fi nancial and non-fi nancial impact on GEODIS activities. The study was also based on the annual employee engagement survey and the annual customer satisfaction survey. A workshop with employees from different regions and interviews with fi ve sector experts completed the process; 3 consolidation and construction of the matrix, based on the consultation campaign, workshops and external sources and tools (sector frameworks and rating agencies [SASB, MSCI, DJSI] to assess fi nancial materiality, international benchmarks [SBTN] and tools such as UNEP FI and ENCORE to assess impact materiality). The evaluation of the impact materiality is based on input from experts interviewed during the interview phase. It assesses issues from three angles: their criticality, their scope and their irreparability. The evaluation of the fi nancial materiality is based on contributions from stakeholders and the conclusions of the fi nancial materiality workshop (expert employees). It assesses the impact of the issues on the Company in fi nancial terms. 28 - 2024 ACTIVITY AND SUSTAINABILITY REPORT
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