Universal Registration Document Fiscal 2025

2 Sustainability at Sodexo

Material IROs identified through the double materiality assessment associated with governance sustainability matters are detailed in the table below:

IRO Type

Positive impact

Negative impact

Opportunity

Risk

Time horizon

Short-term

Medium-term

   
Value chain

Upstream value chain

Own operations

Downstream value chain

 
IRO type & horizon IRO Name Value chain
G1 Business conduct
Animal welfare  
Negative impact Short-term 

Impact on animal welfare due to poor rearing and slaughter conditions.

Upstream value chain

Own operations Downstream value chain
Risk Medium-term

Reputational and legal risk related to animal welfare allegations.

Upstream value chain

Own operations Downstream value chain
Fair relationship with suppliers  
Positive impact Short-term

Contributing to spreading the Group's ethical and sustainable practices by involving suppliers and partners in its sustainable development approach.

Upstream value chain

Own operations Downstream value chain
Business integrity  
Negative impact Short-term

Deterioration of the physical and psychological well-being of Sodexo employees and value chain workers in case of repeated or severe infringements of Sodexo Code of Conduct, improper business practices or failure of the whistleblowing system.

Upstream value chain

Own operations Downstream value chain
Risk Medium-term

Reputational, legal and operational risk related to non-compliance with business ethics rules ( corruption, anti-competitive practices, Sapin 2, etc.).

Upstream value chain

Own operations Downstream value chain