_162 2023 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN 4 NON-FINANCIAL STATEMENT Scope of the report General scopes of reporting The scope of CSR reporting is intended to be the same as the Michelin Group’s accounting scope of consolidation. These scopes are regularly enlarged with new companies through the Group’s acquisition-led growth strategy. The principles for integrating new companies into the CSR reporting process were defined in 2022. ● Newly acquired companies are integrated into the CSR reporting process(1). ● Data coverage for the consolidated indicators depends on their relevance to the industry, the materiality of their impact and the maturity of the company. ● Most companies are integrated within three years after closing. However, for certain indicators, whose calculation and consolidation require the installation of an information system and/or an alignment with the company’s business, integration can take up to five years after closing. ● Health & safety and ethics indicators are managed and tracked from the first year. (1) Excluding joint ventures that are less than 50% owned. HR, IS/IT 1ST YEAR 2ND YEAR 3RD YEAR 4TH YEAR 5TH YEAR Planet: climate Ad-hoc indicator, if necessary HR IS-IT + Job Mapping Ad-hoc indicator, if necessary Planet: resources and biodiversity Human rights: decent work at our suppliers Social: diversity, inclusion and equal opportunity Social: health and safety Engagement and workplace well-being rate Social: consumer safety Ethics TCIR management Ethics management Social Ethics Environment
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