At Sodexo, we believe that companies have a vital role to play in shaping a more sustainable, inclusive, and equitable world. Since our founding, we have been guided by a strong sense of purpose: to improve the quality of life of those we serve and to contribute to the economic, social, and environmental development of the communities where we operate. This mission is deeply embedded in our values - service spirit, team spirit, and spirit of progress - and continues to inspire every action we take.
Transparency has always been central to our sustainability journey. We see it not only as a responsibility but as a powerful lever to build trust, drive accountability, and accelerate progress. By sharing openly where we stand, the challenges we face, and the impact we create, we aim to bring long-term value to all our stakeholders: our employees, clients, consumers, communities, shareholders, partners, and the planet.
This sustainability statement has been prepared in accordance with the European Corporate Sustainability Reporting Directive (CSRD), transposed into French law in December 2023, and the associated European Sustainability Reporting Standards (ESRS). As this is the first year of CSRD implementation, it marks the beginning of a new phase in how we manage and communicate our sustainability efforts across our entire value chain. More than a regulatory requirement, it is a chance to reaffirm our ambition, track our progress, and drive meaningful change. With this enhanced disclosure, we aim to provide greater transparency and create lasting value for our business, society and the planet.
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. The sustainability statement is grounded in a double materiality assessment carried out in 2024, encompassing Sodexo’s entire value chain, including its own operations as well as its upstream and downstream activities. This comprehensive approach ensures that both the impacts of sustainability matters on the company and the company’s impacts on people and the environment are fully considered (see section 2.2.1.3 Strategy below for a detailed overview of Sodexo’s value chain).
Sodexo has not used the option to omit specific information corresponding to intellectual property, know-how or results of innovation.
As this is the first year of CSRD reporting, some uncertainties remain regarding the interpretation and application of several requirements. In specific cases, the Group has relied on estimates based on the best available information at the time of preparation of this sustainability statement. Where certain information required by the ESRS standards was not available as of the closing date of August 31, 2025, the efforts undertaken, the reasons for these limitations, and the remediation plan have been detailed, where applicable, in the core of the Sustainability statement or in section 2.2.6 Reporting methodology. Sodexo is committed to continuously strengthening its understanding of the ESRS and refining its methodologies for data collection, calculation, and estimation in future reporting cycles, where applicable.
The main areas where data is currently based on estimates or subject to limitations in scope are summarized in the table below and detailed in the section 2.2.6 Reporting methodology:
| ESRS § | Data points | Source of uncertainty (2) |
|---|---|---|
| E1-5 | E1-5 Data points Energy consumption and mix |
E1-5 Source of uncertainty (2)Estimates and extrapolation |
| E1-6 | E1-6 Data points GHG emissions |
E1-6 Source of uncertainty (2)Estimates and extrapolation |
| E3 | E3 Data points Fish and seafood related metrics |
E3 Source of uncertainty (2)Estimates and extrapolation |
| E3-4 §28 | E3-4 §28 Data points Water consumption, water withdrawals |
E3-4 §28 Source of uncertainty (2)Estimates and extrapolation |
| E5-4 §31 | E5-4 §31 Data points Resource inflows |
E5-4 §31 Source of uncertainty (2)Estimates and extrapolation, limited scope (categories of product) |
| E5-5 §37 | E5-5 §37 Data points Weight and breakdown of waste |
E5-5 §37 Source of uncertainty (2)Estimates and extrapolation, limited scope (categories of product) |
| S1-13 §83 (b) | S1-13 §83 (b) Data points Average number of training hours per employee |
S1-13 §83 (b) Source of uncertainty (2)Estimates for training information in USA |
| G1 | G1 Data points Shell and liquid eggs |
G1 Source of uncertainty (2)Estimates and extrapolation |
| Data points not disclosed or with limited scope | ||
| E1 | E1 Data points % of hybrid, electric & alternative fuel vehicles in Sodexo fleet |
E1 Source of uncertainty (2)Limited scope (countries) |
| E2-5 §34 | E2-5 §34 Data points Amount of substances of concern |
E2-5 §34 Source of uncertainty (2)Not disclosed in Fiscal 2025(1) |
| E3-4 §28 (b) | E3-4 §28 (b) Data points Water consumption in areas at water risk |
E3-4 §28 (b) Source of uncertainty (2)Not disclosed in Fiscal 2025(1) |
| E5 | E5 Data points Food waste reduction |
E5 Source of uncertainty (2)Limited scope (countries) |
| S1-16 §97 (a) | S1-16 §97 (a) Data points Gender pay gap |
S1-16 §97 (a) Source of uncertainty (2)Limited scope (countries) |
| S1-16 §97 (b) | S1-16 §97 (b) Data points Annual total remuneration ratio |
S1-16 §97 (b) Source of uncertainty (2)Limited scope (countries) |
