This note is an integral part of the sustainability statement. It gives additional information on the definitions and methodologies, as well as certain limitations, where applicable, on how some metrics reported in the sustainability statement are calculated. The measurement of the metrics reported for current year, and where applicable, prior year, is prepared internally following the methodology described in this note, and is not subject to a validation by an external body other than the statutory auditors.
This note should be read in conjunction with 2.2.1.1 Basis for preparation and the corresponding sections of the sustainability statement.
The scope of the Group's Sustainability reporting includes all Sodexo’s subsidiaries (i.e. entities controlled, directly or indirectly, by Sodexo S.A, in accordance with IFRS), as defined in the note 3 of the Group's consolidated financial statements as of August 31, 2025. In case of change in the scope of consolidation during the fiscal year, the following rules generally apply:
In both cases, the Group may use estimation methodologies when the data is not available. For a few indicators, some subsidiaries disposed of during the fiscal year were excluded from the calculation of the indicator, but the impact is assessed as not material at Group level.
As outlined in 2.2.1.1 Basis for preparation, the evaluation of certain indicators is inherently subject to a degree of uncertainty. Where applicable, the use of estimation methods, extrapolations or scope limitations are detailed in this reporting methodology. All indicators have been prepared using the best available data, methodologies, and assumptions at the time of publication of this sustainability statement. Sodexo is committed to continuously enhancing the robustness and reliability of its reporting. As understanding of the ESRS framework evolves and data availability improves, the Group will continue to refine its data collection processes, calculation approaches, and estimation techniques in future reporting cycles to further strengthen the quality and accuracy of the information disclosed.
The reporting period for environmental metrics has been changed compared to Fiscal 2024 in order to align with the reporting period used for the consolidated financial statements, which is from September 1, 2024 to August 31, 2025. When actual data was not available up to the end of fiscal year, extrapolation methodology has been used, as described in the corresponding paragraphs of this section.
Energy consumption reflects the amount of energy consumed by Sodexo (final energy consumption). The reporting perimeter is aligned with the one used for GHG Scopes 1 & 2 emissions. Energy consumption is reported in Megawatt-hours (MWh) and is calculated by summing electricity and fuel consumption, with fuel values converted to MWh using the corresponding gross calorific values/ densities. The sources and methodology to collect the energy consumption is described in paragraph Scopes 1 & 2 GHG emissions below.
The % of electric, hybrid, or alternative fuel vehicles is calculated by dividing the number of electric, hybrid, or alternative fuel vehicles by the total number of vehicles in the fleet, either leased or owned. As of May 31, 2025 the reporting legal entities for this indicators, covered 91% of Sodexo fleet.
% of renewable electricity consumed in our direct operations reflects the share of renewable electricity in Sodexo's consumption of electricity in buildings. In accordance with RE100 definition, electricity is considered as renewable only when sourced from renewable sources - solar power, wind power, hydropower, biomass or geothermal - excluding coal, petrol, natural gas and nuclear power. Renewable electricity can be sourced directly from suppliers through contractual arrangements or indirectly through the purchase of Energy Attribute Certificates (e.g Guarantee of Origin or Renewable Energy Certificates).
GHG emissions calculation follows the GHG Protocol, the global standard for carbon accounting. The overall approach applied is summarized as follows:
