Universal Registration Document Fiscal 2025

Increased financial inequality due to unfair pay differentials within the Group.

Decline in the attractiveness of the employer brand and employees' sense of belonging due to discrimination or harassment within the Group.

Reputational and legal risk due to acts of discrimination and/or harassment.

Career development opportunities through skills development within the Group, improving employability in the food and FM service jobs.

Operational risk linked to high turnover and associated costs (recruitment, training, severance pay or bonuses, etc.).

Opportunity to reduce turnover costs and strengthen business performance by ensuring adequate wages for all employees, which boosts retention, engagement, and service quality.

Financial insecurity for employees not being paid an adequate wage, leading to inability to fulfil basic needs for them and their families.

Risk to physical and psychosocial integrity of Sodexo's workers due to work related hazards ( handling sharp objects, carry heavy loads, etc.).

Loss of client contracts, leading to revenue decrease, due to a high accident rate in operations.

Reduced attractiveness of the Group due to insecurity at Sodexo sites (geopolitical risks, political tensions, arrests, acts of terrorism, epidemics, protests, armed conflicts).

Reputational, legal and operational risks due to severe health and safety incidents at the workplace or improper health and safety management system.

Infringement of work related rights and well-being of workers (including economic loss) due to improper or faltering social dialogue.

Infringement of workers fundamental freedoms in case of forced labor or child labor practices.

Involvement in human rights abuses when employing vulnerable workers such as seasonal staff, temporary contract workers, or migrants.

Increased financial inequality among Sodexo' value chain workers due to unfair pay differentials.

Potential improper practices that could violate human rights within the value chain, especially regarding forced labor or child labor.

Potential damage to Sodexo's reputation and operations, due to public alerts or incidents related to violations of labor rights and human rights obligations in the supply chain, whether by a supplier or a key partner.

Exposure of workers in the value chain to high security risks in different countries or regions (geopolitical risks, political tensions, arrests, acts of terrorism, epidemics, protests, armed conflicts).

Reputational and legal risk induced by poor working conditions across the value chain (duty of care, EGalim law).

Creation of local jobs and reintegration of socially or financially vulnerable populations through employment opportunities.

Contributing to the fight against hunger and food insecurity in support of vulnerable or disadvantaged populations.

Reputational and legal risks associated with exposing confidential data.

Simplifying daily lives of consumers or end-users by efficiently delivering food and FM services directly to various locations such as workplaces, events, hospitals, etc.

Reputational & operational risk due to additional costs in case of unsatisfied consumers or end-users.

Adverse health effects on consumers due to food safety risks (e.g. temperature control abuse, biological, physical, chemical, allergen contamination).

Adverse health effects on consumers from products with poor nutritional quality particularly when catering for people at risk (hospital patients, students, etc.).

Reputational and legal risk arising from a food safety breach likely to affect human health.

New market opportunities and access to a wider consumer base induced by a diversified portfolio and the launch of innovative products.

Exposure of consumers to high security risks in different countries or regions where Sodexo operates (geopolitical risks, political tensions, arrests, acts of terrorism, epidemics, protests, armed conflicts).

Adverse health effects on consumers due to FM services safety risks (falls, electrocution, etc.) impacting the well-being of consumers.