Universal Registration Document Fiscal 2025

2 Sustainability at Sodexo

PAPER

Sustainable paper includes both certified sustainable paper and recycled paper. This applies to hygiene paper and office paper:

  • Certified sustainable paper is paper composed of virgin tree fibers, certified by recognized bodies (e.g. FSC, PEFC, SFI, CSA, European Flower, Nordic Swan). It excludes recycled paper that is also certified.
  • Recycled paper is paper for which the wood or paper within the product comes from reused or reclaimed materials (e.g. pre- or post-consumer recycled materials). It includes recycled paper that is also certified.

Spend used for the calculation of the % of sustainable hygiene paper, % of recycled hygiene paper and % of sustainable office paper is collected from September 1, 2024 to May 31, 2025, and then extrapolated up to August 31, 2025 to cover the full entire year, using appropriate keys. The spend is then divided respectively by the total spend of hygiene paper, for the % of sustainable hygiene paper and % of recycled hygiene paper, and office paper, for the % of sustainable office paper.

Weight of recycled hygiene paper is estimated based on the spend of recycled hygiene paper, extrapolated for the full year, and a conversion factor from spend to mass.

WASTE
Metrics related to weight of waste and split by recovery or waste treatment types

Waste includes both food waste and non-food waste.

  • Food waste is based on data coming from the WasteWatch program;
  • Non-food waste refers to the waste associated with our main non-food purchases (paper, personal protective equipment, food service disposables, chemicals….), excluding maintenance and other services to buildings.

Non-food waste is estimated by applying appropriate waste conversion factors to non-food mass data for each category of product. When mass data is not available for certain product categories, it is estimated by applying a conversion factor to the corresponding spend.

Spend-to-mass and mass-to-waste conversion factors have been built up with the support of an external expert, by category of products and main countries.

Waste generation by end-of-life destination is estimated by applying appropriate end-of-life destination global or region-specific proxies. Such proxies have been defined using sources such as ADEME, Eurostat, U.S. EPA, UK Government or World Bank.

WasteWatch metrics

WasteWatch deployment coverage (%) is calculated by dividing the food raw material costs of sites where WasteWatch is deployed by the raw material costs of sites where Sodexo provides Food services, excluding amounts related to non-eligible operations (e.g. non-food services, sites to be closed, not on-site production, state regulatory constraints or one-off seasonal events).

Food waste reduction (%) is calculated for the sites having implemented the WasteWatch program, with appropriate baseline set, by comparing the Food waste baseline and the actual food waste. Baseline may be adjusted when the site characteristics have changed significantly (e.g. change in types of services provided) and/ or depending on the number of meals provided.

Due to data collection limitations and baseline-setting challenges for certain sites in Australia, this country has been excluded from the scope of calculation of the food waste reduction indicator.

2.2.6.2 Social metrics
2.2.6.2.1 Own workforce (S1) metrics
Characteristics of Sodexo's employees
Number and characteristics of employees

Number of employees corresponds to the number of employees, on a headcount basis, with an open contract at the end of fiscal year and who are on the payroll of Sodexo or one of its subsidiaries. It includes:

  • employees with a continuous employment contractual relationship with Sodexo or one of its subsidiaries (permanent employees) and;
  • temporary employees i.e. employees with non-continuous/ short-term employment contract.

It includes apprentices if they have a Sodexo contract, "suspended" employees (sabbatical, maternity leave, long-term leave) who remain on the payroll. But it excludes agency staff and self-employed workers, who are non-employees, as well as interns.

Number of part-time employees correspond to employees who works less than 100% of the contractual company working hours, independent of the type of contract (continuous or non-continuous).

Non-guaranteed hours employees are employed by Sodexo without a guarantee of a minimum or fixed number of working hours, depending on local legislations. The employees may need to make themselves available for work as required, but Sodexo is not contractually obliged to offer the employee a minimum or fixed number of working hours per day, week, or month. Casual employees, employees with zero-hour contracts are examples that fall under this category. Non-guaranteed hours employee may have continuous contract or not.

Employee turnover rate and retention rate
  • Employee turnover reflects the number of departures related to continuous employment (excluding site loss) as a percentage of the average number of employee headcount over 12 months. For the calculation of this indicator, departures include all types of departures during the fiscal year: resignations (employees leaving the company voluntary), decrease in staff (including dismissals), retirement and other types of departures, excluding site losses.
  • Employee retention rate reflects the number of employees, with seniority higher than 3 months, not resigning during the fiscal year, as a percentage of the average number of employees for 12 months.
Percentage of employees promoted internally

This metric is calculated as a percentage of average number of employee headcount over 12 months. An employee is considered as benefiting from an internal promotion when he/she benefits from a move-up in job grading or classification.