Universal Registration Document Fiscal 2025

2 Sustainability at Sodexo

Biodiversity and natural ecosystems
STRATEGY AND POLICIES [E4-1, E4-2]

Sodexo recognizes the critical link between its value chain and biodiversity preservation. For terrestrial and freshwater ecosystems, land-use change has had the largest negative impact on nature since 1970, while in marine ecosystems, direct exploitation such as overfishing has been the primary driver of biodiversity loss (IPBES). These pressures not only degrade ecosystems but also undermine livelihoods, food security, and the resilience of local and Indigenous communities who depend on them.

Partnering with WWF, we identified Deforestation & Conversion and Sustainable Fish & Seafood as material biodiversity risks. This was confirmed during the SBTN assessment (Steps 1 & 2), conducted in Fiscal 2024, which reinforced the focus on deforestation, land-use change, and sustainable sourcing of marine resources as strategic levers to reduce biodiversity impact. Looking forward, Sodexo will expand this work by conducting a full risk, opportunity, financial impact evaluation and resilience analysis as part of its next climate assessment, ensuring biodiversity considerations are fully integrated into long-term planning and as part of responsible sourcing.

Deforestation and conversion:

Sodexo has adopted policies to address deforestation and ecosystem conversion across its supply chain. Under its Better Tomorrow 2025 roadmap, Sodexo formalized a global commitment to a deforestation and conversion-free supply chain by 2030, covering four high-risk commodities: palm oil, paper, soy and beef.

  • For palm oil, Sodexo has maintained full membership in RSPO since 2011, achieved 100% sustainable sourcing (physical and book and claim) for cooking oils and margarine since 2015, and set a target for 100% physically certified palm oil by 2025 (mass balance, segregated and identity preserved). In Fiscal 2026, Sodexo will continue to build on the strong progress achieved in Fiscal 2025 and engage suppliers to close the remaining gaps, especially in Brazil.
  • For paper, Sodexo commits to sourcing 100% certified sustainable hygiene and office paper by 2025, verified via robust third-party labels, and has implemented supplier contractual and tender requirements to ensure compliance. In Fiscal 2026, Sodexo will maintain the strong progress achieved in Fiscal 2025, continue to build on the strong progress achieved in Fiscal 2025, maintain its progress and engage suppliers to close the remaining gaps.
  • As for soy (direct and embedded soy in animal products) and beef, we are scaling traceability and supplier capacity-building programs, emphasizing local sourcing (especially beef), promoting sustainable and low-carbon menus, and engaging in collective action via the Forest Positive Coalition and landscape initiatives. In Fiscal 2025, the Group engaged 24 major suppliers to begin tracing beef supply chains in Brazil, Chile, Peru, and Australia — regions with high deforestation risk. These suppliers represent 92% of beef volumes in those countries. In Fiscal 2026, Sodexo will continue to develop and refine its approach for these commodities and engage its suppliers in the process. We are fully aware that the commercial stakes are high and particularly sensitive when it comes to beef and soy. This is why we are committed to supporting our partners through this transition, recognizing that meaningful change takes time and collaboration. Our approach is designed to be inclusive and pragmatic, ensuring that responsible sourcing does not become a barrier but rather a shared opportunity for progress.

In alignment with its social sustainability commitments, Sodexo’s deforestation and conversion policy also promotes respect for the rights of Indigenous Peoples and local communities, supporting fair labor practices, and ensuring supplier accountability through human rights due diligence and grievance mechanisms.

These policies implement concrete mechanisms, supplier Codes of Conduct, sourcing standards, certification requirements, and annual public reporting, to ensure traceability, accountability, and progressive elimination of deforestation risks. Progress is publicly monitored through sustainability reports and partnerships, reinforcing Sodexo’s commitment to sustainable agriculture and biodiversity protection.

Sustainable fish and seafood:

Please refer to section 2.2.2.3 Water and marine resources (E3) for information regarding Sodexo's Sustainable Fish and Seafood Policy.

Biodiversity Offsets [E4-3]

Sodexo does not currently use biodiversity offsets in its action plan and has no plans to implement them at this stage.

Direct Operations

Sodexo considers that material biodiversity impacts arise primarily through its value chain rather than its own facilities. While Sodexo acknowledges the reputational and legal relevance of biodiversity in its operations and remains committed to complying fully with applicable environmental regulations, Sodexo considers its principal impacts and management responses to be located beyond its direct sites. Therefore, Sodexo does not disclose a site list of biodiversity-sensitive areas in direct operations.

METRICS [E4-5]

Metrics relevant to above topics can be found in the following sections:

  • 2.2.2.3 Water and marine resources (E3)
  • 2.2.2.5 Resource use and circular economy (E5)