Universal Registration Document - Fiscal 2024

2.5 Our reporting methodology

2. Corporate responsibility at Sodexo

2.5 Our reporting methodology

2.5 Our reporting methodology

2.5.1 Non-financial Indicators

Choice of indicators

In Fiscal 2024, we continue to disclose our Corporate Responsibility related information and data in our Integrated Report (chapter 1) and chapter 2 of the present report.

As part of the Integrated Report we have presented our Value Creation Model, the highlights of the year, as well as our risk management approach.

Chapter 2 presents our 9 Better Tomorrow 2025 commitments, CSR Governance, the materiality matrix and our key performance indicators as well as their progress compared to the previous year.

Sodexo’s Corporate Responsibility strategy requires that workforce and environmental performance be measured with clear indicators. These indicators take into consideration the decentralized and primarily client site-based nature of Sodexo’s operations and were selected to meet the following reporting objectives:

  • to comply with legal requirements such as the European Non- Financial Reporting Directive;
  • to address the expectations of other external stakeholders, including shareholders and rating agencies;
  • to provide reporting that is consistent with the requirements of the Global Reporting Initiative (GRI) and the United Nations Global Compact.

In addition, Sodexo’s indicators:

  • are key in allowing us to monitor progress in the areas identified as key topics following our materiality assessment;
  • include measures of the tangible benefits Sodexo brings to its clients;
  • enhance employee knowledge about Sodexo, increasing awareness and engagement;
  • provide visibility on progress for Group and country management.

As part of its progressive journey, Sodexo has added additional indicators this year (see list of indicators).

Scope of consolidation

Indicators generally include all entities which are fully consolidated for financial reporting purposes, with the following exceptions:

  • a new country added during the fiscal year is included in the reporting scope in the following fiscal year; and
  • acquired entities are included as from the date of acquisition.

Additional restrictions may be applicable and are specified in the “Limits” on the next page.

Fiscal 2024 workforce indicators

Workforce indicators are consolidated for all Sodexo entities, except for:

  • the number of training hours which excludes data from Germany;
  • the average number of days of absence per employee for non work related accident or illness does not include absences for non work related accidents or work related illness for Canada.

Engagement rate published indicators reflect the results of the Fiscal 2023 Engagement survey, and were verified at a reasonable level of assurance at the time.

Starting Fiscal 2024, Sodexo is publishing the Near Miss accident indicator. The Near Miss is an event involving an unsafe act and/or unsafe condition that did not result in injury or illness but had the potential to do so. The near miss ratio is calculated by dividing the number of near miss by the sum of number of first aid cases, number of Lost Time injuries and number of fatalities.

Fiscal 2024 societal and environmental indicators

In order to streamline the collection and reporting process for the societal and environmental indicators, we have changed the reporting period. The new reporting period starts on June 1 and ends on May 31.

Carbon Footprint indicators
Definitions & Methodology

Scope 1 includes the emissions associated with the energy consumption from fossil fuel usage in the vehicle fleet, and consumption in directly controlled buildings.

Scope 2 includes electricity and heat district consumption for buildings and sites that Sodexo directly controls, as well as electricity for fleet.

Scope 3 Fuel- and energy-related activities are related to the upstream emissions of the energy consumed for Scope 1 & 2: transportation, production and losses related to energy consumption.

Scope 3 Upstream Leased Assets concerns the Sodexo offices, warehouses, central production units or other Sodexo sites where Sodexo pays a fixed rent, not depending on the consumption.

Scope 3 Purchased goods & services include all purchases for our services, food and non-food goods and services.

Scope 3 Upstream transportation & distribution concerns the distribution from our suppliers to the sites of Sodexo clients.

Scope 3 Business travel concerns the travels by plane, train, short- term leased cars and taxis.