Universal Registration Document - Fiscal 2023

• number of work-related accidents requiring absence:
  • excludes commuting accidents,
  • includes Sodexo workforce only,
  • excludes temporary labor, sub-contracted labor and other personnel that are not Sodexo employees,
  • may have insignificant differences created by the way that work-related illness is accounted for locally;
• average number of days absence:
  • includes absences for work-related accidents and illness as well as personal accidents and illness,
  • may have insignificant differences created by the way the number of days of absence is accounted for locally; as some include weekend and others only working days, the minimum number of days of absence from which the absence is recorded;
• number of training hours:
  • the number of training hours in the U.S. is based on an estimation. The estimation is an extrapolation of actual data covering 35% of the population,
  • in France, the number of training hours is only captured for active employees as of August 31, 2023, and doesn’t capture all training hours followed by employees having left the Company during Fiscal 2023.

Sodexo’s missions is to improve quality of life for its employees and all who it serves. Sodexo’s services are, in the majority of cases, provided by its own employees on a significant number of client sites where the Company operates throughout the world. The following information is therefore not applicable or not material for Sodexo:

• preventive or corrective actions with regard to discharges into the atmosphere, water and soil with a significant negative impact on the surrounding environment;
• consideration of noise and any other activity-specific pollution;
• given the short deadlines, the information related to actions aimed at promoting the Nation-army link supporting enlistment in the army reserves was not published for Fiscal 2023, this work is planned for the Fiscal 2024;
• land usage;
• importance of sub-contracting.

2.8.2 Reconciliation tables

The Sustainability Accounting Standards Board (SASB) reconciliation table

The Sustainability Accounting Standards Board (SASB) is an independent organization of normalization that promotes the sharing of important information on sustainability, in order to satisfy investors’ needs. The table below refers to the norm as defined by the SASB, and highlights the Group’s references.