Universal Registration Document Fiscal 2025

2 Sustainability at Sodexo

Average number of training hours

This metric is calculated as a percentage of average number of employee headcount over 12 months. Number of training hours includes actual number of hours of on-line or in-person training offered to and completed by employees during fiscal year, with the following limitations:

  • 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, 2025, and does not capture all training hours followed by employees having left the company during fiscal year;
  • the number of training hours excludes data from Germany.
Percentage of employees with disabilities

Data is collected considering the following types of disability: disabling diseases, intellectual disability, mental disability, hearing impairment, visual impairment, and motor disability, but it is important to note that the methodology for collecting disability data varies by country, depending on local legislation and definitions. In some regions, self-identification is voluntary and protected by privacy laws, while in others, reporting is linked to legal obligations or social benefit frameworks. Sodexo works within these national contexts to ensure respectful, accurate, and meaningful data collection.

Adequate wage and remuneration metrics

Remuneration-related metrics have been prepared based on data as of end of April 2025, considering the time needed for the analysis. Methodology and approach for each metric is detailed in the following paragraphs.

Adequate wage

Employees in scope for the calculation of this indicator are all Sodexo employees, as of end of April 2025, excluding employees with less than 3 months seniority, apprentices, inactive or unpaid employees during at least 3 months. Sodexo has ensured, across all its subsidiaries, that our employees receive a fixed compensation equal to or exceeding the adequate wage, as follows:

  • Fixed compensation includes the base salary or equivalent, plus fixed allowances or premiums guaranteed to employees. Amounts are based on contractual compensation1 and restated on a comparable full-time equivalent basis.
  • Reference for adequate wage is defined for each country, or at a lower level when applicable, based on the applicable legal or collectively agreed minimums.
Gender pay gap

The Group operates across 43 countries and counts 426,000 employees. Given the level of granularity of information required to calculate this indicator, the scope of calculation has been limited to the 8 most significant countries in terms of headcount : USA, India, Brazil, United Kingdom, France, Chile, China and Italy. Those countries represent close to 80% of Sodexo employees and of revenues, and reflect the diversity of the types of employment relationships, collective bargaining situations and national laws or practices that exist within the Group.

Employees in scope are the Sodexo employees of those 8 countries, as of end of April 2025, excluding employees with less than 3 months seniority, apprentices, inactive or unpaid employees during at least 3 months.

Gender pay gap is calculated as the difference of average compensation levels between female and male employees, expressed as percentage of the average pay level of male employees. This figure is first calculated at country level and then consolidated at Group level, weighted based on the headcount in each country.

Compensation includes base salary, target variable pay, and share-based awards. All individual remunerations are based on contractual compensation1 and restated on a comparable full-time equivalent basis.

Adjusted gender pay gap, which neutralizes the impact of structural factors, is calculated as the difference of average compensation levels between female and male employees, expressed as percentage of the average pay level of male employees, considering responsibility level and job grading. This figure is first calculated by country and category, and then consolidated at Group level, weighted based on the headcount in each category and country.

TOTAL REMUNERATION RATIO

Sodexo disclosed in its sustainability statement the pay equity ratio, which compares the total remuneration of the Chairwoman and Chief Executive Officer with the average and median remuneration of the Company’s employees in France. This ratio is calculated in accordance with applicable French legal requirements, as detailed in section 7.3 of this Universal Registration Document.

The scope of the calculation of this indicator has been limited to France as described in note 2.2.3.1 § Adequate wages and remuneration [S1-10, S1-16].

Health and safety metrics

Health and safety metrics disclosed in section 2.2.3.1 Own workforce (S1) of this document are calculated for Sodexo employees. It does not include any events related to non-employees or other individuals which are not Sodexo employees.

Number of recordable work-related accidents includes cases of injuries and ill health cases resulting from events or exposure to hazards at work. It excludes cases :

  • commuting accidents (except if at the time of the injury or ill health the person was engaged in work activities for Sodexo or if Sodexo is responsible for the transport commuting),
  • injuries or ill health cases occurring at work but not connected with work.

In calculating the total recordable case rate, the number of cases is divided by the number of total hours worked and multiplied by 1 000 000.

2.2.6.2.2 Affected communities metrics (S3)

Stop Hunger beneficiaries include both direct and indirect beneficiaries who benefit from Stop Hunger activities or initiatives:

  • Direct beneficiaries refer to individuals, groups, or organizations that benefit directly from an initiative or are the direct recipients of activities;
  • Indirect beneficiaries refer to individuals, groups, or organizations that are not the direct targets of initiatives or activities but may be indirectly affected by, and benefit from, the activities targeting direct beneficiaries.

The cumulative number of Stop Hunger beneficiaries since 2015 corresponds to the total aggregated number of direct and indirect beneficiaries reached through Stop Hunger activities and initiatives since Fiscal 2016.