TotalEnergies

Reference: page 296

TotalEnergies SE's administrative, management and supervisory bodies are "the Board of Directors and the Chairman and Chief Executive Officer" (p.296). The Board has 14 directors, 9 of them independent, plus 1 director representing employee shareholders and 2 representing employees, with 6 nationalities. Independence is 64% (9/14), or 82% (9/11) excluding the employee and employee-shareholder directors. Women are 43% (6/14), or 45.5% (5/11) on that restricted basis; French nationals are 57% (p.296).

Four committees carry sustainability tasks: Audit, Governance and Ethics, Compensation, and Strategy & CSR (p.297). The Audit Committee's mission "is to ensure that the process for identifying and evaluating the Company's material impacts, risks and opportunities is implemented", and it reviewed the double materiality analysis. The Strategy & CSR Committee reviews "the incorporation of Climate challenge in the Company's strategy". The Board approves investments above 3% of shareholders' equity and is informed of those above 1%, "taking into consideration the social and environmental stakes involved" (p.297).

On expertise, a training programme led by Executive Committee members covering sustainability and climate started in 2025 and continues in 2026; in 2024 all Audit Committee members attended external CSRD training, and 2025 director site visits covered Nigeria, Scotland, Antwerp, Rouen and Le Havre (p.297).

Reference: page 298

Since 2021, "every project presentation to the Executive Committee chaired by the Chairman and Chief Executive Officer includes a specific analysis of how sustainable development issues are taken into account", structured around four axes: climate and sustainable energy, caring for the environment, employee well-being and positive impact for stakeholders (p.298). From January 2025, investment project files submitted to the Executive Committee include a presentation on how four of the five "Levers for a Sustainable Change" (Energy Consumption, Low-carbon operations, Discharge in the environment, Our Communities) are taken into account, reviewed by the Risk Committee (p.298).

In 2025 the Audit Committee "notably reviewed the work involved in conducting the double materiality analysis, as well as all the material impacts, risks and opportunities that were identified in this context (as in 2024) as well as the first Sustainability Report of the Corporation", and reported its conclusions to the Board (p.298).

Reference: page 299

The variable portion of the Chairman and CEO's compensation uses quantifiable targets (financial, safety and GHG emission change parameters) and qualitative criteria (p.299). A quantifiable criterion tied to the change in Scope 1+2 GHG emissions from operated facilities was introduced in 2019, alongside CSR and HSE objectives introduced in 2016.

"The extra-financial criteria for setting the annual variable compensation of the Chairman and Chief Executive Officer, as set out in the compensation policy for the 2025 financial year, account for 39% of the maximum variable portion" (p.299), against 61% financial criteria including 6% for Integrated Power cash flow. For senior executives the extra-financial share is 25% (p.300). The extra-financial components are safety performance, GHG reduction, supervision of the transition strategy, profitable growth in renewables and electricity, and CSR performance (p.300).

Since 2020 performance share awards have carried climate conditions. "For the 2025 grant performance share plan, award criteria linked to climate objectives account for 30% (15% of the award is linked to a lifecycle carbon intensity criterion for energy products sold to the Company's customers, and 15% to a criterion linked to changes in methane emissions)" (p.299), applying from the Chairman and CEO to more than 13,000 beneficiary employees (p.300). Key characteristics of the incentive schemes are incorporated by reference to section 4.3 (p.296).

Reference: page 300

The due diligence statement is presented as a mapping table of the ESRS core due diligence elements to the paragraphs of the sustainability report (pp.300-301).

Embedding due diligence in governance, strategy and business model points to GOV-2, GOV-3 and SBM-3. Engaging with affected stakeholders points to GOV-2, SBM-2, IRO-1, the S1 social dialogue section, the S2 value chain dialogue section (S2-2), the S3 community dialogue section, the S4 responsible business practices section and the G1-1 business conduct chapter. Identifying and assessing adverse impacts points to IRO-1 and SBM-3. Taking action points to the E1 transition strategy and E1-3 actions, E2-2/E2-3, E3-2, E4-3, E5-2, the whole S1 chapter, S2-4, the S3 remediation section, the S4 chapter and the corporate governance section 5.2.4. Tracking effectiveness and communicating points to the E1 metrics and targets section, E2-2/E2-3, E2-4, E3-3, E3-4, E4-4, E4-5, E5-3, E5-4, E5-5, the S1 chapter, S2-5, the S3 targets section, the S4 chapter and section 5.2.4 (pp.300-301).

The GOV-4 datapoint is also listed in the Appendix B table against Benchmark Regulation Annex II, referring to section 5.2.1.2 D (p.328).

Reference: page 301

Internal control and risk management over sustainability reporting "form part of the Company's overall internal control and risk management systems" described in section 3.3, and the associated system is "based on the reference framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO)" (p.301).

Internal control of quantified sustainability indicators relies on updating and controlling the scope of coverage, updating indicators and controlling calculation parameters, a consistency check on source data, data verification and consolidation at business segment level, and consolidation checks at Company level (p.301). "Once produced, sustainability information is reviewed by General Management, then presented to the Audit Committee before being approved by the Board of Directors" (p.301).

Risk assessment examines the characteristics of the information collected, the applicable management framework, the perimeter and its evolution, and reporting procedures and supporting applications (p.302). The main identified risks are data completeness, accuracy, validation and protection of data integrity, plus application-level risks covering IT access, technical incidents, functional developments and outsourcing (p.302).

Reference: page 302

TotalEnergies is "a global integrated multi-energy company producing and supplying energy: oil and biofuels, natural gas, biogas and low-carbon hydrogen, renewables and electricity", with more than 100,000 employees and a presence in some 120 countries (p.302).

The strategy rests on two pillars: an Oil & Gas pillar centred on low cost and low emission projects, with hydrocarbon production planned to grow "by 3% per year on average until 2030"; and an Integrated Power pillar targeting electricity production above 100 TWh by 2030, about 20% of energy production (p.303). Upstream operates in around 50 countries and produced 2.5 Mboe/d in 2025, with 18 years of proven and probable reserves (p.305). Capital expenditure is planned at $14-16 billion a year over 2026-2030; 2025 investment was $17.1 billion including about $3.5 billion in low-carbon energies (pp.304, 335). Fossil fuel involvement is quantified at about $14 billion, roughly 80% of 2025 net investments, with no coal investment since production ceased in 2015 (p.335).

The report records a change of wording on the carbon neutrality ambition: "the Company is not in a position to adopt a transition plan as defined by the ESRS E1 and, as a result, cannot formulate 'Net Zero' targets in the meaning of this standard". It now "aims to achieve carbon neutrality for its global operated emissions (Scope 1+2) by 2050" (pp.303-304). The paragraph 40 (b) and (c) datapoints are postponed (p.326).

Reference: page 307

"In TotalEnergies' view, dialogue with its internal and external stakeholders is essential for the Company to conduct its business responsibly and integrate the long-term challenges of sustainable development in its strategy and policies" (p.307). Each stakeholder group - employees, employee representatives, customers, investors, shareholders and the financial sector, government officials, suppliers, academics, NGOs and civil society, and the media - has a single point of contact at corporate level, and One MAESTRO requires subsidiaries to map stakeholders and run a structured, ongoing dialogue (p.308).

A table sets out channels by group. Employees: the 2025 Pulse Survey covered more than 60,000 employees in nearly 120 countries; 91.9% had trade union and/or employee representation and 305 agreements were in force (p.308). Suppliers: over 100,000 suppliers, with "more than 800 on site assessments and more than 490 documentary assessments in sustainable development" since 2023 and more than 400 corrective action plans (p.310). Professional associations: a biennial census, with a new review due in the first half of 2026 covering more than 100 associations in over 20 countries, including all associations InfluenceMap links to TotalEnergies as of October 2025 (p.311).

The Company also reports voluntarily under GRI and SASB, relied on TCFD recommendations, and answers the CDP water and climate questionnaires (p.307).

Reference: page 313

"The double materiality analysis was carried out in 2024 to identify material Impacts, Risks and Opportunities (IROs). TotalEnergies has identified 65 material IROs that fall within the scope of the matters covered by the ESRS. For the 2025 financial year, no material changes that could affect the conclusions of the materiality assessment conducted in the previous period were identified" (p.313).

The IRO tables run from page 313 to page 322, one block per topic, each row carrying a type label, a value chain marker and a time horizon. Assessment was on a "gross" basis, "i.e., before taking into account the level of control and the policies and actions implemented", and "The Company has not identified any material current financial effect related to material risks and opportunities (SBM-3 48-d) unless otherwise stated" (p.313). The paragraph 48 (e) anticipated financial effects datapoint is postponed (p.326).

All ten topical standards carry material IROs. Climate is the largest block with 14 rows (pp.313-316), own workforce carries 17 rows across health and safety, well-being, skills, diversity, social dialogue and fundamental labour rights (pp.318-319), and affected communities carries 7 rows including land access, health and standard of living, and disproportionate use of force by private security companies (pp.320-321). Pollution has 6 rows, water 1, biodiversity 2, resource use 3, value chain workers 3, consumers 4 and business conduct 6 (pp.316-322).

Reference: page 323

"In 2024, the Company formalized its double materiality analysis with the involvement of the Strategy & Sustainability divisions ... as well as the People & Social Engagement and Finance divisions. The work was examined by the Executive Committee and then reviewed by the Audit Committee on February 3, 2025." For 2025 "the Company's divisions did not identify any material changes that could affect the conclusions of the materiality assessment conducted in the previous period. The work was presented to the Audit Committee on March 16, 2026" (p.323).

Identification draws on existing systems: HSE IROs from One MAESTRO; climate IROs based on TCFD recommendations; labour IROs from an HR risk map last updated in 2025; human rights IROs using the UN Guiding Principles Reporting Framework to identify salient issues; and a purchasing CSR risk mapping by category and country index (p.323). Results were corroborated against the ESRS AR 16 list, GRI 11, SASB and IPIECA frameworks. Each IRO was scored for impact materiality on severity, scale, scope, irremediability and likelihood, and for financial materiality on magnitude and likelihood (p.324).

Scoping outputs: 84 material operated sites for the environment at end 2025, all ISO 14001 certified bar four newly acquired sites and one exemption, within 307 certified operated sites; 11 operated sites material for water resources; 12 sites material for biodiversity (p.325).

Reference: page 326

Section 5.2.1.4 B is the ESRS content index. "In accordance with the disclosure requirement IRO 2, § 56 of ESRS 2, the table below refers to the section number where the information on the disclosure requirement can be found" (p.326). The table runs pages 326 to 328 and lists, by standard, the disclosure requirements covered with a cross-reference to the reporting section rather than a page number.

The index covers BP-1, BP-2, GOV-1 to GOV-5, SBM-1 to SBM-3, IRO-1 and IRO-2; E1-1 to E1-8; E2-1 to E2-5; E3-1 to E3-4; E4-1 to E4-5; E5-1 to E5-5; S1-1 to S1-6 and S1-8 to S1-17; S2-1 to S2-5; S3-1 to S3-5; S4-1 to S4-5; and G1-1 to G1-4 and G1-6. It does not list E1-9, E2-6, E3-5, E4-6, E5-6, S1-7 or G1-5.

The omissions are explained for the financial-effects requirements and for S1: "In 2025, the Company again opts to postpone the publication of disclosure requirements and data points related to the expected financial effects (ESRS 2 SBM-1 §40, b and c; ESRS 2 SBM-3 48.e, E1-9, E2-6, E3-5, E4-6 and E5-6) as well as certain information or disclosure requirements relating to ESRS S1 (S1-7, S1-8, S1-11, S1-14 and S1-15)" (p.326). No statement is made about G1-5.

Reference: page 334

The index lists E1-1 against section 5.2.2.1, but the disclosure is a negative one. The transition strategy "does not consitute a transition plan as defined by ESRS E1-1" (p.295), and "the Company is not in a position to adopt a transition plan as defined by the ESRS E1 and, as a result, cannot formulate 'Net Zero' targets in the meaning of this standard" (p.303). Section 5.2.2.1 C 1 repeats: "The Company has no 'net-zero target' according to ESRS definitions" (p.347).

What is disclosed instead is a transition strategy. Carbon intensity levers are quantified: growth in electricity drives around 70% of the reduction between 2015 and 2030, lower facility emissions about 20%, with the balance from the shift to natural gas, low-carbon molecules and "CCS as a service" (p.334). The Scope 1+2 target is a 40% net reduction by 2030 versus 2015 "after mobilizing around 5 million credits from nature-based carbon sinks projects", and "The Company has not set itself a gross target for 2030" (p.334).

Investment: capital expenditure of $14-16 billion a year for 2026-2030 after a $1 billion reduction announced in October 2025, within a $7.5 billion cost-saving programme; $3-4 billion a year for low-carbon energies; eligible and aligned Taxonomy CapEx of 31% and 27% on a proportional view (pp.334-335). Locked-in emissions are assessed qualitatively only (pp.336-337).

Reference: page 324

Back-filled from ESRS 2 IRO-1 (pp.324-325) and the E1 IRO section (p.338). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

Classification is explicit. "In carrying out its double materiality analysis, the Company identified eight material climate-related risks", seven labelled transition risk covering transition pace and demand, reputation, financing, litigation, skills, regulation and technology, and one labelled physical risk, "Operational risks relating to the effects of climate change and extreme events" (p.338).

Methodology: in 2025, using a modelling tool from Jupiter Intelligence, the Company "reviewed the assessment carried out in 2024 of the potential impacts of the effects of climate change on around 300 assets in its portfolio, including all operated industrial sites classified as Seveso", operated and non-operated, excluding the value chain. Acute hazards included flooding, drought, heat waves, winds and wildfires; chronic hazards were temperature change, water stress and sea-level rise (p.324).

Scenarios are named with temperature projections. The high-emission case is "IPCC SSP5-8.5, as recommended by the European standard ESRS-E1, for which the global warming is estimated at 4.4°C by the end of the century", with sensitivity tests on SSP2-4.5 at 2.7°C and SSP1-2.6 at 1.8°C (p.324). On transition, IEA NZE at 1.5°C is used alongside APS 1.7°C, STEPS 2.5°C and CPS 2.9°C (pp.336, 338).

Reference: page 338

Back-filled from ESRS 2 SBM-3 and the E1 strategy section (pages 338-339). This disclosure requirement did not exist under the 2023 ESRS the report was prepared against.

"The scope of the resilience analysis covers the Company's transition and physical risks. It was updated at the end of 2025." Results: the Upstream portfolio "has seen a 50% portfolio change since 2015, ensuring an oil reserves replacement ratio above 100% over 2015-2025"; organic cash breakeven is $26.4/b against an objective below $30/b; Upstream production cost is around $5.0/boe; Scope 1+2 intensity fell below 16 kg CO2e/boe; reserves life is 18 years and assets over 18 years old are under 15% of discounted value. Only Fort Hills and Surmont were ever classified as stranded, and both were sold in 2023 (p.338).

Sensitivities are quantified. A CO2 price of $200/t inflated 2% a year beyond 2031 would cut the discounted present value of all Upstream and Downstream assets by around 15%; the IEA NZE 2025 price scenario would cut it by around 10% against the $50/b reference case (pp.338-339).

Physical results are shown by asset group against net book value for SSP5-8.5: most of the offshore portfolio carries low current risk and limited change to 2050, while refineries and petrochemical plants are "relatively more at risk from climate change than assets in other sectors" because of water dependence and flooding exposure, with mitigation in place at Port-Arthur (p.339).

Reference: page 339

"In implementing its strategy, TotalEnergies relies on a set of action and management principles to manage its material impacts, risks and opportunities in terms of climate change mitigation and adaptation, which are integrated into the Company's cross-functional policies, including its investment policy" (p.339).

The policy table (pp.340-341) lists, for each policy, the content, the areas covered, the scope, the material IRO involved and the entity responsible. Cross-functional policies are: Investment (allocation of investment, investment rules and criteria for projects, portfolio sensitivity and resilience, environmental and societal assessment of projects), covering mitigation, adaptation, energy efficiency and renewable energy deployment, owned by the Executive Committee; Controlling technological risks (preventing accident risks and limiting consequences), owned by the HSE Division; Maintaining activity (ensuring business continuity), owned by the HSE and Safety Divisions; Innovation, cross-referenced to section 1.5; Ethics and compliance, cross-referenced to 5.2.4.2; HR policies, cross-referenced to S1-1; and the Responsible purchasing programme, cross-referenced to G1-2 and covering the upstream value chain.

Reference: page 341

Seven numbered action programmes are described (pp.341-346).

Action 1, the energy efficiency plan launched in September 2022, completed more than 140 projects by 2025. Investment exceeded $1 billion, reducing emissions "by more than 2 Mt CO2e/y" and delivering energy and CO2 savings of $200 million a year over 2023-2025; a second $1 billion plan runs 2026-2028. Named 2025 projects include seven at the Antwerp refinery turnaround for about $40 million cutting around 50 kt CO2e/y (p.341).

Action 2 targets flaring and methane. Methane from operated assets fell from 64 kt CH4 in 2020 to 22.5 kt CH4 in 2025, a 65% reduction exceeding the 60% target, with intensity at 0.07% already below the 0.1% 2030 threshold. AUSEA drone detection ran 560 days on operated assets, a continuous detection plan uses 13,000 sensors, and a Methane Tracking Center opened in Pau in 2025 (p.342).

Action 3 covers electrification and low-carbon electricity, with up to 5.2 TWh/y for European Refining & Chemicals assets, expected to cut that segment's Scope 2 "by more than 2 Mt CO2e/y ... compared with 2015" (p.343). Action 4 builds low-carbon hydrogen for European refineries, more than 200 kt/y contracted against an ambition of up to 500 kt/y from 2030 (p.344). Action 5 develops CCS, about $100 million a year in "Storage as a Service" towards 10 Mt CO2/y by 2030 (pp.344-345). Actions 6 and 7 cover partners on non-operated assets and helping customers reduce emissions (p.345).

Reference: page 346

Targets are set for 2026 and 2030 (pp.346-347).

Scope 1+2, operated perimeter: reduce gross emissions from 46 Mt CO2e in 2015 to less than 34 Mt CO2e by 2026, and by 2030 reduce net Scope 1+2 by 40% versus 2015, "thus bringing them to between 25 and 30 Mt CO2e", with offsetting starting only from 2030 at around 5 million credits a year. "This target concerns Scope 1+2 GHG emissions, as the Company has not defined a specific target for Scope 1 or Scope 2 alone." The perimeter covered 75% of ESRS-perimeter Scope 1+2 emissions in 2025 and uses market-based Scope 2 (p.347).

Methane: a 70% reduction between 2020 and 2026 and 80% by 2030 or sooner; intensity below 0.1% of commercial gas produced at Upstream operated facilities, from 0.23% in 2015; routine flaring eliminated by 2030, from 7.5 Mm3/d (pp.346-347).

Scope 3: "Maintain gross Scope 3 GHG emissions below 400 Mt CO2e by 2030", against 410 Mt CO2e in 2015, covering 100% of the categories the Company considers significant, that is category 11. Carbon intensity: reduce lifecycle carbon intensity of energy products sold by more than 25% versus 2015 by 2030, with a 2026 target of about 19%, from 73 g CO2e/MJ (pp.346-347).

"The Company has no 'net-zero target' according to ESRS definitions" (p.347). Progress in 2025: operated Scope 1+2 down 28% versus 2015, methane down 65% versus 2020, lifecycle carbon intensity down 18.6% (pp.337, 345).

Reference: page 348

Energy consumption is reported on the same perimeter as Scope 1+2 GHG accounting, that is the ESRS perimeter extended to assets under operational control (p.348).

For 2025: fuel consumption from coal and coal products nil; from crude oil and petroleum products 63,900,000 MWh (2024: 62,600,000); from natural gas 103,900,000 MWh (2024: 105,400,000); from other fossil sources nil; purchased electricity, heat, steam and cooling from fossil sources 3,400,000 MWh (2024: 4,200,000). Total fossil energy consumption is 171,200,000 MWh, a 96.8% share (2024: 172,200,000 MWh and 96.9%). Nuclear consumption is 900,000 MWh, 0.5% (2024: 1,100,000 MWh, 0.6%). Fuel from renewable sources including biomass and self-generated non-fuel renewable energy are each below 100,000 MWh; purchased renewable electricity, heat, steam and cooling is 4,700,000 MWh (2024: 4,400,000). Total renewable energy consumption is 4,800,000 MWh, a 2.7% share (2024: 4,500,000 MWh, 2.5%). Total energy consumption is 176,900,000 MWh (2024: 177,800,000) (p.348).

Upstream self-consumption of fuel gas is allocated to natural gas and Downstream self-consumption of refinery by-products to crude oil and petroleum products; renewable electricity purchases backed by guarantees of origin are treated on the same basis as market-based Scope 2 (p.348).

Reference: page 349

Emissions are reported on both the ESRS perimeter and the operated perimeter, with 2015, 2024 and 2025 columns (pp.349-351).

ESRS perimeter 2025: gross Scope 1 is 42,200,000 t CO2e, down 2% on 2024 and down from 52,600,000 in 2015, with 47% from regulated emissions trading schemes. Gross market-based Scope 2 is 1,600,000 t CO2e, down 6%; location-based Scope 2 is 2,400,000 t CO2e, down 8%. Scope 1+2 market-based is 43,900,000 t CO2e, down 2% (p.349).

Operated perimeter 2025: Scope 1 is 31,800,000 t CO2e (2015: 41,800,000); market-based Scope 2 is 1,300,000 t CO2e (2015: 4,000,000); Scope 1+2 is 33,100,000 t CO2e against 34,300,000 in 2024 and 45,800,000 in 2015, of which oil and gas facilities 28,400,000 and CCGT 4,700,000 (pp.337, 349).

Scope 3: all 15 categories were estimated for 2024 and 2025 and only category 11 retained as significant, every other category marked "n.s.". Category 11 is 335,000,000 t CO2e, down 2%, split petroleum products 207,000,000 and gas 128,000,000 (p.350). Total GHG emissions are 379,000,000 t CO2e market-based, down 2% (p.350). Biogenic CO2 excluded from Scope 1 is 100,000 t CO2e and from Scope 3 10,000,000 t CO2e (p.350).

Entity-specific indicators: operated methane 22.5 kt CH4 (2020: 64), methane intensity 0.07% (2015: 0.23%), flared gas 2.3 Mm3/d (2015: 7.2) and routine flaring 0.7 Mm3/d against 0.5 in 2024 (p.351). Four operated-perimeter climate indicators carry a separate reasonable assurance opinion (p.418).

Reference: page 352

The Company states that CCS does not count as removal: "Since the technology for the capture and geological storage of carbon from industrial sources cannot by itself remove CO2 from the atmosphere, the carbon capture and storage (CCS) activities that the Company is carrying out or developing ... do not constitute 'GHG removal and storage operations' in the meaning of ESRS E1-7. They are part of the Company's actions to reduce emissions." It adds that "To its knowledge, TotalEnergies' activities have not generated any leaks during the transportation and storage of CO2" (p.352).

Credits used in 2025: 13,500 Upstream Emission Reduction credits in Luxembourg and 5,300 in the Czech Republic under the Fuel Quality Directive, plus 61,567 credits used voluntarily for employees' 2024 air travel, from the Adilabad biogas project in India (p.352).

The required table shows credits used in the reference year as 0, with 17,900,000 certified credits in stock for use from 2030: 3% from removal projects and 97% from reduction projects; 61.6% VCS, 38.2% ACR and 0.2% ANREU; 0% issued in EU projects; and 0% capable of treatment as a corresponding adjustment under Article 6 of the Paris Agreement. The stock represents "a cumulative committed budget of more than $650 million pledged to date", with around 50 million credits planned by 2030 and about 5 million a year consumed from then (p.352).

Reference: page 352

"Even though CO2 pricing does not currently apply in all the countries where the Company operates, TotalEnergies includes as a base case, a CO2 price of $100/t in its investment criteria (or the prevailing price in a given country, if higher); beyond 2030, the CO2 price is inflated by 2% per year" (p.352). The internal price "applies to Scope 1+2 GHG emissions from all of the Company's activities", excluding actual or anticipated free allowances, and is integrated into investment decisions alongside prices such as crude oil and exchange rates; CCS and nature-based solutions projects are appraised on cost per tonne of CO2 against an internal threshold (p.352).

The price also feeds asset impairment testing: "The future Scope 1+2 emissions of the assets concerned over the lifetime of the assets are valued at $100/t or the prevailing price in a given country, if higher, including the existing free quota systems in Europe. Beyond 2031, the price of CO2 is inflated by 2%/y" (p.352).

Sensitivity testing at $200/t inflated 2% a year from 2031 is quantified for impairments: an additional negative impact of $0.2 billion on 2025 net income attributable to TotalEnergies for Exploration & Production, and $0.8 billion for Integrated LNG (p.353). At portfolio level the same $200/t assumption is estimated to reduce the discounted present value of all Upstream and Downstream assets by around 15% (p.338).

Reference: page 353

"TotalEnergies considers respect for the environment and nature as one of its priorities" (p.353). The Company "pursues a policy of avoidance, reduction and, when this is necessary and possible, to compensate for the footprint of its activities on the environment and nature", informed by the nature Dependencies, Impacts, Risks and Opportunities mapping described under IRO-1 (p.353).

The policy names the pollutant families specific to its activities: gaseous pollutants SO2, NOx, NMVOC and particulate matter, and pollutants more commonly present in aqueous effluents, namely nitrogen, heavy metals, BTEX and hydrocarbons (p.353). It also records that "The Company does not carry out deliberate releases to soil although risks of soil contamination linked to the activities carried out by TotalEnergies may mainly come from accidental spills" (p.353).

For non-operated sites the Company "strives to share and promote best practices with the operators concerned"; the upstream value chain is covered by the responsible purchasing programme (p.353).

Reference: page 354

Actions sit with the HSE Division and entity HSE services, which apply One MAESTRO requirements and the Company's additional commitments, monitor environmental performance reviewed annually with multi-annual improvement targets, and promote internal standards to operational entities (p.354).

Pollution preparedness is quantified. In 2025, 113 sites had a risk analysis identifying at least one risk of major accidental pollution to surface water (2024: 115; 2023: 122); 100% of those sites had an operational oil spill contingency plan, unchanged across the three years; and 94% had performed an oil spill response exercise or had one prevented by a decision of the authorities (2024: 97%; 2023: 99%) (p.354). Named 2025 exercises covered offshore crude production and export in Gabon, a cyber incident scenario with major pollution and fire for the Congolese Exploration & Production subsidiary, and a significant accidental pollution scenario in a French estuary linked to a refinery site (p.354).

For maritime and river transport, vessel and barge vetting is centralised in a single entity using OCIMF regulations, practices and tools, SIRE 2.0 for oil and gas carriers and BIRE for barges; in 2025 the average age of the time-chartered oil tanker fleet was seven years (p.354).

Reference: page 355

Voluntary environmental targets are set for the operated perimeter, beyond local regulation (p.355): "reduce emissions of sulfur dioxide (SO2) into the air by 75% between 2015 and 2030, which means emitting less than 15 kt in 2030. In 2015, SO2 emissions reached 59 kt"; "limit the hydrocarbon content of continuous liquid discharges to less than 30 mg/l for offshore sites (permanent target)"; and "limit the hydrocarbon content of continuous liquid discharges to less than 1 mg/l for onshore sites by 2030". Sites concerned are equipped with reduction systems combining organisational measures such as managing fuel sulphur content with site-specific technical measures such as wastewater treatment plants and desulphurisation units.

Progress is mixed. SO2 emissions rose to 19 kt in 2025 from 17 kt in 2024 and 12 kt in 2023, "mainly due to the Ratawi project (Iraq) which historically burns large quantities of sulfur containing gas", a project that aims in the long term to valorise that gas (p.355). Offshore continuous discharge hydrocarbon content improved to 9.9 mg/l from 11.2 mg/l, with 97% of sites meeting the 30 mg/l target against 93% in 2024, which the Company attributes to the cessation of production at one site. Onshore content was 2.0 mg/l, unchanged, with 82% of sites meeting the 2030 target of 1 mg/l against 86% in 2023, and studies launched to improve discharges from sites not yet compliant (p.356).

Reference: page 355

All operated sites report discharge data through the Company environmental reporting system, with indicators monitored by quantification and analytical systems checked at a frequency set by each site according to criticality (p.355).

For 2025, emissions from operated sites within the ESRS perimeter above E-PRTR thresholds (2024 in brackets): sulphur oxides to air 18,000 t/y (16,000); carbon monoxide 9,000 t/y (12,000); non-methane volatile organic carbon 35,000 t/y (35,000); nitrogen oxides 53,000 t/y (57,000); dust 2,000 t/y (3,000); total organic carbon or chemical oxygen demand divided by three to water 13,000 t/y (15,000); total nitrogen to water 7,000 t/y (8,000); total phosphorus 60 t/y (70); polycyclic aromatic hydrocarbons 5 t/y (4) (p.356).

Accidental spills greater than one barrel reaching the environment, excluding theft or sabotage, numbered 22 (2024: 24), total volume precisely 23 m3, recovered volume precisely 13 m3, and "In 2025, no significant accidental spill reached the soil of the operated sites of the Company" (pp.355-356).

The value chain limb is a declared gap. Collection from non-operated site operators yielded water emissions data for only 69% of sites and 23% to 49% of site data for air emissions, "which is insufficient", so quantities emitted by non-operated sites to water, to air, and microplastics are not available for 2025; 96% of non-operated production comes from operators outside European regulation (p.356).

Reference: page 356

The index lists E2-5 against section 5.2.2.2 D, headed "E2-5 category substances" (pp.326, 356). It splits into microplastics and substances of concern, reaching a different conclusion on each.

On microplastics the Company is a pellet producer and applies the Operation Clean Sweep methodology: "Since 2025, all polymer production sites of TotalEnergies in Europe and in the United States are certified." The volume disseminated "is estimated to be less than 0.0001% of TotalEnergies' total polymer production (so less than 1 gram of lost pellets per ton of produced polymer)" (p.356). That is an outflow estimate expressed as an intensity, not a tonnage.

On substances of concern and of very high concern the quantities are withheld with a stated reason. "In Europe, in accordance with the regulations, the Company's operated sites maintain an up-to-date list of substances of concern (Substances of Concern - SoC) and substances of very high concern (Substances of Very High Concern - SVHC) present in their purchases and sales (with the associated quantities). Outside Europe, the regulations in force do not provide for similar monitoring ... The data collected does not currently allow the Company to publish an estimate of the quantities involved." The Company adds that it "has not identified any reasonable scientific basis for making estimates of these missing data at this stage" (p.356). So the list exists, but neither inflow nor outflow amounts are published.

Reference: page 356

"TotalEnergies' policy provides that a full life-cycle environmental risk assessment must be carried out prior to any development project or product launch" (p.356). The Company "places the environment at the heart of its ambition of being a responsible company with a goal to improve the environmental performance of its operated facilities, specifically by encouraging responsible and sustainable water management" (p.356).

Scope is stated plainly: "TotalEnergies does not use marine resources for its operations" (p.356), consistent with IRO-1, where "The analysis did not reveal any dependence on marine resources" (p.325).

The principles of action for operated sites are the identification of priority sensitive sites by monitoring water withdrawals followed by a risk assessment, and the improvement of water resources management according to local or national needs by adapting the environmental management system of priority sites (p.356).

An internal rule on environmental management and protection for the operated domain "specifies that sites located in water stress areas and withdrawing more than 500,000 m3 of fresh water per year must draw up a detailed analysis of the actual risk of dependence on water resources. This analysis takes all stakeholders into account. The rule also calls for the assessment of means to optimize freshwater consumption aligned with the level of risk" (p.357).

Reference: page 357

Action is concentrated on the 11 material operated sites for water resources, identified as sites in water stress areas withdrawing more than 500,000 m3 a year: the Antwerp platform on the Scheldt, the Normandy and Grandpuits platforms on the Seine, the Feluy plant on the Sambre, the Leuna refinery on the Elbe, La Mede on the Rhone, the Pont-sur-Sambre, Marchienne, Castejon and Colorado Bend CCGTs, and the Barnett gas sector (p.357). Site identification uses the WRI Aqueduct current and future water stress indices across SSP1 RCP2.6, SSP3 RCP7.0 and SSP5 RCP8.5 (p.357). The action levers shown are reuse of tap water, reuse of process water and internal water optimisations.

Named projects: Antwerp approved a large-scale project in 2022 to reuse treated domestic wastewater under the Flemish Blue Deal, which with the steam cracker shutdown "should enable the refinery to reduce its uptake of drinking water by more than 9 million cubic meters per year, or nearly 65% of its freshwater withdrawals by 2027", for EUR 3 million (p.357). Normandy plans steam loss actions in 2026 after a 50% saving on the fire-fighting network in 2025 versus 2023. Leuna plans condensate recovery by 2028. La Mede is assessing further measures for 2028. Pont-sur-Sambre studied decarbonated water storage for end 2026 and started blowdown reuse pilot tests targeted for early 2027. Castejon installed a COLDEP vacuum flotation pilot in June 2025 (pp.357-358).

Reference: page 357

"TotalEnergies has voluntarily set a freshwater resource target that covers 100% of operated sites considered as material for water resources, and beyond regulatory requirements. The Company's target is to reduce its freshwater withdrawal in water stress areas by 20% between 2021 and 2030. The 2030 target of a maximum of 44 million m3 of freshwater withdrawal from water stressed areas, for a 2021 value of 55 million m3 is based on the Company's long-term plan" (p.357).

Progress is reported against the 11 material operated sites at 100%: freshwater withdrawal in water stress areas was 53 million m3 in 2025, against 51 million m3 in 2024 and 50 million m3 in 2023, so the indicator moved away from the target for a second year. "The freshwater withdrawal increase in 2025 is essentially linked to the increase of some of the gas power plants electricy production" (p.357). The Carling and St Avold basin in France is excluded from this indicator "because the withdrawal of groundwater is administratively imposed there for environmental reasons" (p.357).

Targets relating to operated site discharges to surface waters are dealt with under E2-3 (p.357).

Reference: page 358

All operated sites report water data through the Company environmental reporting system, with continuous monitoring at material sites by flow meters and daily mass balance calculations where meters fail. "In the course of its operated activities, the Company does not store any significant quantities of water" (p.358).

For operated sites within the ESRS perimeter in 2025 (2024 in brackets): fresh water withdrawals excluding open loop cooling 99 million m3 (92); fresh water withdrawal in water stress areas 58 million m3 (56); fresh water consumption 48 million m3 (45); fresh water consumption in water stress areas 26 million m3 (26); volume of water recycled or reused 14 million m3 (11). Water stress values use WRI Projected Water Stress 2030 V4.0 of August 2023. "The withdrawals increase in 2025 is mainly due to the increase of the electricity production of some of the Company gas power plants" (p.358).

The non-operated limb is a declared gap: "only 2 of the 9 non-operated sites located in water stress areas provided their data. Therefore, the information collected from non-operated sites is not representative. The Company is therefore unable to publish this information for 2025. Furthermore, in the absence of information from non-operated sites, calculation of water intensity as per the ESRS scope cannot be carried out" (p.358). Water intensity per net revenue is therefore not published.

Reference: page 358

The Company reports a biodiversity ambition rather than a transition plan in the E1 sense. "TotalEnergies' biodiversity ambition is a contribution to the Global Biodiversity Framework (GBF) adopted at COP15 in 2022, which aims 'to halt and reverse biodiversity loss and put nature on the path to recovery for the benefit of people and the planet'", positioned also against the 2023 French National Biodiversity Strategy and SDG 14 and SDG 15 (p.358).

On consideration in strategy and business model the Company discloses a dated resilience assessment. "TotalEnergies assessed in 2023 the resilience of its strategy and business model to systemic, physical and transition risks associated with biodiversity and ecosystems. This assessment was carried out for its activities and raw material supplies." It covered nature-related Dependencies, Impacts, Risks and Opportunities in long-term plans across oil and gas, renewables, transport, battery production, biogas and biofuels and natural carbon sinks. "External stakeholders were not directly involved in this assessment." The time horizon was the duration of the plans or projects analysed (p.358).

The conclusion is stated plainly: "This assessment did not reveal any vulnerability of the Company's business model in relation to biodiversity or ecosystems. This analysis remains relevant in 2025."

Reference: page 360

"TotalEnergies' policy for managing its material impacts and risks related to biodiversity and ecosystems at its operated sites and projects is based on the application of the Avoid - Reduce/Restore - Offset mitigation hierarchy. It is part of a biodiversity ambition set in four axes, with voluntary commitments and an environmental framework (including biodiversity) applied to the operated perimeter" (p.360).

The HSE framework requires risks and impacts in new projects, operated or not, to be identified using activity-specific financial thresholds in order to determine the sensitivity of the project area, including vulnerability status, ecological values, ecosystem service importance and regulatory protection, and the modalities for applying the mitigation hierarchy. "Local and indigenous knowledge is identified in these processes and integrated into Biodiversity and Ecosystem Action Plans where appropriate" (p.360).

Products are covered by minimum marketing requirements including ecotoxicological risk assessment and consumer information, monitored by regulatory experts and ecotoxicologists in Refining & Chemicals and Marketing & Services (p.360). Upstream purchasing is covered by the responsible purchasing programme and an agricultural raw materials policy for biorefineries (p.360).

Reference: page 361

Actions are reported axis by axis for the operated perimeter (pp.361-363).

Axis 1, voluntary exclusion zones: the commitment "is respected (based on the UNESCO sites listed at the end of 2025 which represent 535 million hectares)", and in 2025 the Company again conducted no oil field exploration in Arctic sea ice areas (p.361).

Axis 2, new projects: "In 2025, 2 projects located in material sites for biodiversity ... are concerned, the two projects having a biodiversity net gain target." The Tilenga oil project in Uganda, partly within an IUCN category II area, continued implementing its Net Gain Biodiversity Action Plan. Reported figures include optimisation of the project footprint inside Murchison Falls National Park to 70.92 hectares, "i.e., 0.02% of the park's total area (compared with 0.03% in 2024)"; relocation of 75 wildlife specimens with the Uganda Wildlife Authority; revegetation of the C1 road at 88% and restoration of 68% of the 21.6 km North Nile pipeline corridor; 4,281 employees trained on construction compliance, 96.9% of target; and 71,404 biodiversity observations recorded, 88% mammals and 12% birds. Offset actions cover anti-poaching patrols, snare removal, human-wildlife conflict measures including electric fences, and invasive species management (p.361).

Axis 3 action plans at material sites are under deployment, and Axis 4 covers the commitment to share at least five biodiversity datasets a year (pp.360-361).

Reference: page 360

"TotalEnergies has set biodiversity and ecosystem-related targets as part of the process of defining and implementing its biodiversity ambition" (p.360). The geographical scope is the operated perimeter, and the Company "has not set any target on the value chain downstream segment" (pp.360-361).

Targets by mitigation stage (p.361). Avoidance: no oil and gas exploration or production in UNESCO Natural World Heritage Site areas; no exploration in oil fields located in Arctic sea ice areas. Reduction and restoration: a permanent target of a Biodiversity Action Plan for 100% of new projects in IUCN category I to IV or Ramsar areas, in place at the latest on commissioning; deployment of plans defined at 100% of material sites for the environment by 2025, with stakeholder communication over 2025-2030. Offset: a permanent target of "Production of a net positive impact on biodiversity, confirmed by a third-party institution, for 100% of new projects located in an area of priority interest for biodiversity"; and permanent zero net deforestation in new projects on new sites approved after 2022.

The Company states these meet the SMART criteria required by Act4nature, to which it has been a signatory since 2018, and that the UNESCO avoidance target represents "the avoidance of a maximum potential total area of approximately 535 million hectares at the end of 2025" (p.361).

Reference: page 363

The Company states the limits of the indicator set first: "TotalEnergies uses available indicators or those required by various reporting frameworks, while recognizing that, in a constantly evolving field, there is currently no commonly accepted and shared impact indicator" (p.363). Proximity to sensitive areas is determined using the Integrated Biodiversity Assessment Tool and the World Database on Protected Areas (p.363).

For operated sites, reporting follows GRI 304-1: "the sites that TotalEnergies operates within or adjacent to protected areas or areas of high biodiversity value that have the potential to negatively impact these areas are 178 sites operated by the Company, representing 6,851 hectares" (p.363).

The Company will repeat its requests for the 2026 reporting period, noting again that "96% of the Company's production from non-operated sites originates from operators that are not subject to European regulations and have no obligation to provide this data" (p.363). Twelve sites, operated and non-operated, are identified as material for biodiversity, of which 11 are stated at year-end 2025 in the E4 SBM-3 section: six of 84 operated material sites for the environment overlap an IUCN category I to IV or Ramsar area, a proportion of 7%, and five of 68 non-operated material sites overlap a UNESCO World Heritage Site, IUCN I to IV or Ramsar area (pp.325, 359).

Reference: page 363

"For TotalEnergies, making progress in the circularity of its products and waste is a way of reducing its environmental footprint. The Company's HSEQ charter stipulates that TotalEnergies ensures the management of its natural resource use and that any development project or product launch is undertaken after a risk assessment over its entire life cycle" (p.363).

The commitment is summarised in three orientations (pp.363-364). Creating value from circular raw materials, by expanding production of biofuels, "which emit 50% less CO2e than their fossil equivalents over their life cycle (in accordance with European standards)", including second-generation biofuels from waste and residues, and of biogas from organic and agro-industrial waste. Offering customers a range of circular polymers, covering mechanically recycled polymers, chemically recycled polymers from non-mechanically recyclable waste, and biopolymers from vegetable oils and used cooking oils. Producing more responsibly, under a waste management policy setting minimum requirements for operated sites.

Reference: page 365

Actions are grouped by the three orientations (pp.365-366).

Creating value from circular raw materials. In biogas, the BioNorrois site in Normandy, capacity 153 GWh/y, was commissioned in February 2025 in partnership with the French sugar group Cristal (p.365).

Offering customers a range of circular polymers. Mechanical recycling capacity at Iber Resinas in Spain, which produces recycled polypropylene, polyethylene and polystyrene, "was increased by 10 kt in 2025, reaching a capacity of 40 kt/y", in addition to Synova and Carling at 60 kt/y of recycled polypropylene. In chemical recycling, the Antwerp polymers plant has produced recycled polymers from Tacoil pyrolysis oil supplied by Plastic Energy since 2020, and "In 2025, TotalEnergies increased its production capacity to 25 kt/y of Tacoil" (p.365).

Critical materials and battery recycling. "In 2024, the Company analyzed its exposure to the critical materials required for renewable projects, battery chemistries and distribution networks. A complementary study, focused on battery recycling technologies, permanent magnets for wind turbines and photovoltaic panels, was carried out in 2025 and made it possible to identify innovative technologies in this field as well as potential future partners. A collaboration with Veolia was launched at the end of 2025 in order to explore these new processes in greater detail" (p.366).

Reference: page 364

"Over and above the regulatory requirements in force in the countries where it operates, TotalEnergies has made a voluntary commitment to double the circularity of its businesses by 2030 (compared with 2021), i.e., to double the quantity of circular raw materials used in products (in Mt) as well as sales of circular products (in billions of dollars) within the equity share perimeter" (p.364), a perimeter distinct from the operated one.

Baselines and targets: circular raw materials were 3.4 Mt in 2021, "The target is to double this figure and thus reach 6.8 Mt/y of circular raw materials by 2030"; sales of circular products were $4.2 billion in 2021, "The target is to double this figure to $8.4 billion/y in circular sales by 2030" (p.364).

Progress is mixed. Circular feedstock reached 4.7 Mt in 2025 against 4.6 Mt in 2024 and 3.4 Mt in 2021, +36% versus 2021, attributed mainly to biogas development and the inclusion of Polska Grupa Biogazowa from 2024. Sales from circular products were $3.8 billion against $4.0 billion in 2024 and $4.2 billion in 2021, -8% versus 2021, "mainly due to the continued low price levels of biofuels in 2025, as in 2024" (p.364).

Sub-targets on the same basis: gross biogas production capacity of 10 TWh in 2030 mainly from waste; 1 Mt/y of circular polymers by 2030; SAF production capacity of 0.5 Mt/y by 2028; and "a voluntary target of recovering 70% of the waste produced by its operated sites" (p.365).

Reference: page 366

"In 2025, the main raw materials used by TotalEnergies were: water ... crude hydrocarbons extracted from subsurface, the quantity of which amounted to 731 Mboe in 2025 for Upstream production operations within the 100% operated perimeter ... circular raw materials ... metals" (p.366). Water use is cross-referenced to the E3 section.

Circular raw materials are quantified on the equity share perimeter. Waste and residues rose to 1.8 Mt in 2025 from 1.5 Mt in 2024 and 0.5 Mt in 2021. Renewable raw materials from biomass were 2.9 Mt against 3.1 Mt in 2024. Total circular raw materials were 4.7 Mt, up from 4.6 Mt (p.366). Named examples are vegetable oils, animal fats and used cooking oils for biofuels, lactic acid from sugarcane extracts for biopolymers at Rayong in Thailand, waste polyethylene, polypropylene and polystyrene for recycled polymers, and biowaste, animal by-products and agricultural sludge for biogas (pp.364, 366).

Two gaps are declared. On metals, these are materials "for which the Company is unable to collect used quantities in its operations, due to a lack of data availability, in particular for a large number of the Company's suppliers that are not subject to European regulations". On packaging, "So far, information on packaging is not available as it is not systematically declared by packaging producers" (p.366).

Reference: page 366

Resource outflows are reported as circular economy products on an equity share view, with waste treated separately.

"TotalEnergies' main products resulting from its production process (equity share view) and designed according to the principles of the circular economy are: biofuels and sustainable aviation fuels (SAF), produced mainly from animal fats and used cooking oils; biogas, produced mainly from agricultural waste, the production residue of which - known as digestate - can be used as an agricultural soil improver in place of chemical fertilizers; recycled polymers obtained by mechanical or chemical recycling of plastic waste; biopolymers derived from the processing of biofeedstock (vegetable oils, used cooking oils)" (p.366).

The tracking table gives, for 2025 with 2024 in brackets: production of SAF 35 kt (26), from 10 kt in 2022; share of waste and residues in biofuels 98% (77%), from 38% in 2021; biogas gross production capacity 1.42 TWh (1.20), from 0.55 TWh in 2021 and 2022; production of circular polymers 97 kt (89), from 56 kt in 2021 (p.366).

Total sales of circular products were $3.8 billion in 2025 against a 2021 base of $4.2 billion and a 2030 target of $8.4 billion (p.364). The Company does not publish recyclable content rates for its products or packaging, and packaging data are stated as unavailable (p.366).

Reference: page 366

Against the voluntary target of recovering 70% of waste from 100% operated sites: "Despite an improvement in the waste recovery rate in certain business segments, the Company's performance in 2025 remained slightly below the 70% target it has set for its 100% operated sites, with a recovery rate of 68%. The decrease in the recovery rate is notably due to a significant volume of non-recoverable waste generated as part of Company's projects" (p.366). The rate was 71% in 2024 and 61% in 2023 and 2022.

On the ESRS perimeter for operated sites, excluding drilling cuttings, digestate from biogas units and sites being remediated, 2025 figures with 2024 in brackets are: total waste produced 495 kt (513); total waste recovered 350 kt (371); recovery rate 71% (72%). Hazardous waste is 175 kt (178), of which recycled 64 kt, incinerated with energy recovery 24 kt, recovered by other processes 10 kt, incinerated without energy recovery 30 kt (20), landfilled 27 kt (24) and otherwise disposed of 20 kt (30). Non-hazardous waste is 320 kt (334), of which recycled 183 kt (209), incinerated with energy recovery 35 kt, recovered by other processes 34 kt (25), landfilled 42 kt (48) and otherwise disposed of 22 kt (16). NORM waste is 2 kt and is accounted for separately (pp.366-367).

The non-operated limb is a declared gap: data covered 43% of sites, so the information is "not representative" and cannot be published for 2025 (p.367).

Reference: page 373

Own workforce policies are drawn from the Code of Conduct. The Company "ensures that: protecting its employees' health and safety; offering high social standards and establishing a quality of life at work ...; developing people's skills using a robust learning model and individual support to ensure a successful and just transition; promoting a corporate culture that fosters equal treatment and opportunities, diversity and excludes all forms of discrimination; maintaining and encouraging social dialogue in compliance with local legal requirements; respecting internationally recognized human rights, in particular the Universal Declaration of Human Rights and the fundamental conventions of the International Labour Organization" (p.373).

Health and safety policy rests on the HSE and Quality Charter and the One MAESTRO framework, in place since 2018 (p.376).

Working conditions are carried by the Care Together by TotalEnergies programme, which "translates TotalEnergies' CSR commitments and promotes high social standards for all employees worldwide, regardless of local legislation" across four pillars (pp.383-384). Commitments include direct remuneration at least equal to the local living wage, a death benefit plan of at least two years' gross reference salary, and a global psychosocial risk prevention policy (p.384). Human rights at work is covered by section E, drawing on the Human Rights Information Document published in January 2024 (pp.397, 399).

Reference: page 395

"Social dialogue is a key component of the Company. It includes all types of negotiations, consultations or exchanges of information among the management of the TotalEnergies entities, employees and their representatives about economic and workplace issues and concerns relating to company life" (p.395). Topics vary by subsidiary but some are shared across the Company, and health and safety issues "are an important part of social dialogue" (p.377).

Engagement is structured through representative bodies and through direct survey. The TotalEnergies European Works Council operates at European level, and a four-year global agreement signed with IndustriALL Global Union in 2015 on the promotion of human rights at work, diversity, health and safety and dialogue with employees and their representatives continues to be applied (pp.308, 401). The Company joined the Global Deal initiative in December 2017 and continued sharing practices with member companies in 2025 (p.401).

Also reported: nearly 300 employees and managers interacted directly with the Executive Committee through Campus sessions in 2025 (p.308).

Reference: page 399

"TotalEnergies implements several channels for reporting information, principally the email address ethics@totalenergies.com which is open to all employees and to people outside the Company" (p.399). Employees may also use any manager, human resources managers, Compliance Officers or Ethics Officers (p.410).

Protection is specified: "TotalEnergies ensures that no disciplinary sanction, nor any direct or indirect discriminatory retaliatory measure, may be taken against the whistleblower, provided the report is made in good faith, even if the facts subsequently turn out to be inaccurate or unfounded and/or do not lead to any proceeding or sanction." The system "guarantees, in particular, confidentiality, the absence of conflict of interest, as well as the preservation and protection of personal data", and Ethics Committee confidentiality "can only be lifted with the agreement of the whistleblower" (p.410).

Remediation: "Every report is processed within a predefined framework, from its receipt to the taking of remedial actions, if necessary, to address the matter raised in the report" (p.410), and "All alerts received are addressed and, when necessary, recommendations are made in order to lead to the implementation of corrective actions" (p.404). Ethics and human rights assessments with GoodCorporation were carried out in 2025 in Spain, Turkey, the Dominican Republic, Brazil, the United Kingdom and Ghana (p.400).

Reference: page 376

Actions run across health and safety, working conditions and human rights.

On health and safety, operating site HSE audits are run every three to five years on a risk basis: "In 2025, 41 HSE audits were conducted", and "the Company took part in 23 HSE audits of non-operated assets" (p.377). The audit protocol is based on One MAESTRO and includes ISO 14001:2015 and ISO 45001:2018 requirements. Safety Pass induction courses have run for new arrivals since 1 January 2018, with courses varying by position (p.377). Health actions include a global psychosocial risk prevention policy and regular medical check-ups, with 100% of employees carrying specific occupational risks receiving regular medical monitoring in 2025 and 94% of subsidiaries offering a regular medical check-up against 74% in 2023 (p.383).

On working conditions, the Care Together programme is coordinated by the People & Social Engagement Division, supporting the human resources functions of segments and subsidiaries (p.384). In 2025, 75% of subsidiaries deployed the parental policy, 94% applied paid childcare leave of 14 weeks or more for the first parent, 91% guaranteed 100% of basic salary, and 78% offered personal leave for family events (p.385). A 2023 agreement for employee caregivers in France established a "care manager", and "Since it was signed, nearly 270 employee caregivers have received support" (p.385).

Reference: page 377

Targets are set for health and safety and for diversity.

Health and safety objectives are "preventing the occurrence of major industrial accidents, zero fatal accidents, continuous reduction of the TRIR, maintaining the health of employees at work", and "These objectives are broken down into quantified targets" (p.377). The quantified targets disclosed are a TRIR of 0.55 by 2026, with a 2025 target of 0.60, and zero fatality (p.279). The 2025 outcome was a TRIR of 0.47, below the 0.60 target, and one fatality among contractor staff, so the zero fatality target was not met (pp.279, 282, 380).

Diversity targets are set out in the Diversity roadmap, rolled out by business segment: "Over 30% of women by 2030 in the Executive Committee, Senior executives positions and Senior management positions"; "40% of women by 2030 in the G70", the senior executives with the most important responsibilities who together with the Executive Committee form the management bodies within the meaning of point 8.1 of the AFEP-MEDEF Code; and "Over 45% of internationals (non-French nationalities) in Senior executives positions and in Senior management positions" (p.392). Progress indicators show women at 27.1% of the top 10% of positions with the highest level of responsibility in 2025 against 26.6% in 2024, and non-French nationals at 37.7% among senior executives and 36.4% among senior managers (p.393).

Reference: page 373

"At December 31, 2025, the Company had 101,513 employees belonging to 350 employing companies located in 93 countries" (p.373), comprising 37,292 women and 64,221 men. The 2024 comparatives were 102,887 total, 37,862 women and 65,025 men; 2023 was 102,579. Hutchinson accounts for 40,397 of the 2025 headcount, including 16,016 women and 24,381 men (p.373). A footnote records that "Certain local regulations do not allow the categories 'other' and 'not reported'. The corresponding data are not collected in these countries" (p.373).

"France is the only country representing at least 10% of the total number of the employees of the Company", with 35,424 employees at 31 December 2025 including 8,046 in Hutchinson, against 35,880 in 2024 (p.374).

By business segment in 2025: Exploration & Production 8.6%, Integrated LNG 1.3%, Integrated Power 8.3%, Refining & Chemicals 51.6% of which Refining & Petrochemicals 10.8%, Trading & Shipping 1.0% and Hutchinson 39.8%, Marketing & Services 22.4%, Corporate 4.1% and OneTech 3.6% (p.374).

Reference: page 396

The index lists S1-8 against section 5.2.3.1 D (p.327), while the basis of preparation notes that certain information relating to S1-8 is postponed (p.326). What is published is the following.

Coverage of collective bargaining agreements: 72.6% of employees worldwide in 2025, against 73.6% in 2024 and 73.0% in 2023, and 92.3% in the European Economic Area against 93.3% in 2024, with European Economic Area data not collected before 2024 (p.396). "France is the only country representing at least 10% of the total number of the employees of the Company" (p.396).

Agreements in force: 305 active agreements signed with employee representatives worldwide in 2025, against 346 in 2024 and 404 in 2023, of which 251 in the European Economic Area and 142 in France; 125 wage agreements were signed worldwide in 2025 against 150 in 2024 and 282 in 2023 (p.396).

Employee representation: "% of employees with labor union representation and/or employee representation worldwide" was 91.9% in 2025, against 92.3% in 2024 and 91.5% in 2023, and 100% in both the European Economic Area and France in 2025 and 2024 (p.397).

Reference: page 393

Representation of women is reported for 2025 with 2024 and 2023 comparatives: among all employees 36.7% (36.8%, 36.9%); among managers at Hay job level 10 or above 33.5% (33.1%, 32.5%); among permanent contract hires 39.2% (42.2%, 41.2%); among manager hires 35.0% (39.0%, 39.8%); among the pool of high potentials 41.1% (40.8%, 39.6%); among technical or commercial professions at job level 10 or above 26.1% (25.5%, 24.9%), split 23.2% technical and 32.9% commercial; and "Occupying the top 10% of positions with the highest level of responsibility" 27.1% (26.6%, 26.1%), a proportion calculated on the basis of 98,115 employees (p.393).

Representation of non-French nationals is reported on the same basis: among all employees 66.8% (66.8%, 67.0%); among managers 59.5%; among permanent contract hires 87.9%, up from 85.3%; among manager hires 70.5%, up from 66.0%; among the pool of high potentials 54.3%; among senior executives 37.7% against 38.6% in 2024; and among senior managers at job level 15 or above 36.4% (p.393). The Company reports "nearly 170 nationalities in its workforce" and nearly 3,100 employees representing more than 100 nationalities posted in nearly 100 countries (p.392).

Reference: page 390

Adequate wages are reported through the living wage commitment in the Care Together programme. The worldwide commitment is to "Ensure all employees have direct compensation at least equal to the living wage of the country or region in which they work" (p.390).

Performance against it is stated: "Since 2021, TotalEnergies assesses any discrepancies between direct compensation and the living wage in all its subsidiaries. The result of the studies carried out show that, since the end of 2022, the Company had reached its target, as 100% of employees received direct remuneration at least equal to the living wage in the country or region in which they work" (p.390).

The benchmark is named: "TotalEnergies relies on the global database provided by the Fair Wage Network, which assesses the living wage for a given country or region, based on the typical family size" (p.390). Direct compensation "is composed of fixed and variable compensation" (p.393).

The Company also sets out what it means by a living wage: an income that allows employees "to provide a decent life for their family, for standard working hours, to cover their essential expenses (food, water, electricity, housing, education, health, clothing, etc.), the ability to cope with some of life's uncertainties" (p.390).

Because the reported outcome is 100% coverage, no country-level breakdown of employees paid below an adequate wage is presented.

Reference: page 389

The index lists S1-11 against section 5.2.3.1 C 3 (p.327), while the basis of preparation records that certain information relating to S1-11 is postponed (p.326).

The published policy is the compensation and benefits policy, under which the Company provides pension and employee benefit programmes for health and death designed so that each employee can "in case of illness, receive coverage that is at least equal to the median amount for the national industrial market, participate in a savings or supplementary retirement plan, organize the protection of the family in the event of the death of the employee" (p.389).

The worldwide commitments in the Care Together social protection pillar are to "Ensure all employees have direct compensation at least equal to the living wage of the country or region in which they work", to "set up a health insurance plan or a corporate supplementary regime, in addition to the legal plans in force" where appropriate, and to "Set up a death benefit plan, whatever the cause, at least equivalent to two years' gross reference salary" (p.390).

A coverage percentage for each of the social protection events required by the standard, such as sickness, unemployment, employment injury, parental leave and disability, is not published.

Reference: page 394

The Company reports a French disability approach built on a Disability Agreement, with a dedicated mission overseeing and coordinating a network of disability officers at the sites who "act as key drivers for implementing the Company's disability policy" (p.394). "In 2025, following the expiration of its disability agreement approved by the authorities", a new disability agreement covering the Socle Social Commun scope was concluded, structured around priorities for the employment of people with disabilities, including employment in the digital profession and a Development Fund for Initiatives (p.394).

The published metric is limited and the limitation is stated. "% of disabled workers in France (Socle Social Commun) and breakdown W/M" was 6.55% in 2024, split 46% women and 54% men, against 6.23% in 2023 and 6.24% in 2022. A footnote records that "The rate for the reference year (2025) will be known after the report's publication", and that the Socle Social Commun "is composed of 18 subsidiaries in France" (p.395). So no 2025 figure and no worldwide figure are given.

Reference: page 389

Training metrics are drawn from the Worldwide Human Resources Survey, which covers 90.8% of the consolidated workforce (p.373). Hours are measured for on-site and remote learning, excluding on-the-job training, with 7.6 hours counted as one day (p.389).

Average training hours per employee in 2025 were 25.9, against 30.8 in 2024 and 27.8 in 2023. By sex: women 24.6 hours (2024: 29.3), men 26.6 hours (2024: 31.8). By category: managers at Hay job level 10 or above 32.4 hours (2024: 39.8), non-managers 22.5 hours (2024: 26.5) (p.389). The fall against 2024 is footnoted to the end of the deployment of the third season of "Visa for TotalEnergies" (p.389).

Participation rose: "% of employees that followed at least one training course during the year" was 98.1% in 2025, against 97.9% in 2024 and 97.7% in 2023 (p.389). A further indicator on the same table moved from 5.5 in 2024 to 4.6 in 2025 (p.389).

Reference: page 380

The index lists S1-14 against section 5.2.3.1 B (p.327), while the basis of preparation notes that certain information relating to S1-14 is postponed (p.326). Safety reporting covers employees of subsidiaries more than 50% controlled plus "the employees of contractors working on sites, assets or activities operated and those of transport companies under long-term contracts" (p.373).

For 2025, with 2024 in brackets: health and safety management system coverage 90% (91%), with operating activities at 100%; hours worked 405 million (400), split 216 million employees and 189 million contractors; occupational fatalities 1 (1), nil for employees and 1 for contractors; fatalities per hundred million hours worked 0.25 (0.25); occupational injuries 191 (219), split 95 employees and 96 contractors; TRIR per million hours worked 0.47 (0.55), split 0.44 and 0.51; LTIR 0.36 (0.35). Lost days were 6,281 (6,002), with a severity indicator of 16 (15) (p.380).

On ill health, 160 occupational illnesses were recorded in accordance with local regulations, against 170 in 2024 and 107 in 2023, of which 64% were musculoskeletal disorders; 100% of employees with specific occupational risks benefited from regular medical monitoring (p.383).

"The Company has set a goal of 'zero fatality'. Sadly, we recorded one accident-related fatality in 2025 among contractors staff" (p.282). TRIR is one of the indicators the statutory auditors singled out for particular attention (p.417).

Reference: page 385

The index lists S1-15 against section 5.2.3.1 C 1 (p.327), while the basis of preparation notes that certain information relating to S1-15 is postponed (p.326).

The parental policy is family-neutral, using "first parent" and "second parent" concepts. "TotalEnergies guarantees paid childcare leave of at least 14 weeks for the first parent and at least 2 weeks for the second parent, with 100% retention of their basic salary. If local measures are more favorable, they prevail." The first parent returning from leave is guaranteed an increase equal to the average of individual increases received over the past three years (p.385).

Family sphere indicators for 2025 (2024 in brackets): subsidiaries deploying the parental policy 75% (71%); applying paid childcare leave of 14 weeks or more for the first parent 94% (92%); guaranteeing 100% of basic salary 91% (89%); employees receiving the guaranteed increase 78% (78%); subsidiaries with specific breastfeeding arrangements 75% (66%); subsidiaries offering personal leave for family events 78% (75%) (p.385).

Ways of working indicators for 2025 (2024 in brackets): subsidiaries offering regular remote working 68% (65%); occasional remote working 88% (85%); employees choosing remote working when given the option 18% (20%); subsidiaries with flextime 89% (85%); subsidiaries with voluntary part-time work 54% (52%); employees choosing part-time work 3% (3%, restated) (p.385).

Reference: page 393

The pay gap is reported on an adjusted basis and the methodology is named. "In terms of compensation, the Company has introduced an annual check in all countries for any unjustified wage differentials, followed by the implementation of a corrective action plan if needed. To this end, TotalEnergies calculates the adjusted or 'identical profile' pay gap in each subsidiary, using Mercer Consulting's methodology. This adjusted pay gap takes into account the characteristics of the job held (function, segment, region, etc.) and of the individual (diploma, seniority, etc.), and makes it possible to isolate gaps not justified by objective criteria. In 2025, the overall adjusted pay gap is 2.9% in favor of men for direct compensation", including Hutchinson, where direct compensation comprises fixed and variable compensation (p.393).

The unadjusted gender pay gap is listed in the Appendix B datapoint table against ESRS S1-16 (p.332), and the annual total remuneration ratio required by paragraph 97 b, comparing the highest paid individual to the median for all employees, is incorporated by reference to section 4.3.3 of the Universal Registration Document (p.296).

Reference: page 399

"Number of reports relating to the Code of Conduct received at ethics@totalenergies.com" was 190 in 2025, against 209 in 2024 and 170 in 2023, and "% of reports relating to human resources (including harassment, discrimination and unsatisfactory working conditions)" was 65% in 2025, against 63% in 2024 and 70% in 2023 (p.399). The S3 section repeats this in rounded form and adds that "All alerts received are addressed and, when necessary, recommendations are made in order to lead to the implementation of corrective actions" (p.404).

On severe human rights impacts the return is nil: "In 2025, TotalEnergies was not aware of any serious incidents related to human rights (such as forced labor, human trafficking, or child labor, for example)" (p.399).

A limitation is declared for the wider counts: "Beyond the incidents reported to the Ethics Committee above, the Company is not in a position to gather and collect data on the number of work-related incidents and/or complaints (including the amounts of related fines and penalties, if any), and continues the consolidation of this information in order to be in a position to report them in the future, where appropriate" (p.399). So no figure is published for fines, penalties or compensation for damages.

Human rights training is reported alongside: 3,063 employees received in-person training for target groups in 2025, against 4,948 in 2024, and 7,934 completed e-learning, against 9,886 (p.399).

Reference: page 399

Value chain workers are identified as "upstream, the workers of suppliers of goods and services" and "downstream, workers at the Company's distributors and service stations operated by a third party" (p.399).

Policy rests on the salient issues methodology under the UN Guiding Principles Reporting Framework: "the Company has identified six salient risks, subdivided across three key areas, one of which is human rights in the workplace of TotalEnergies employees as well as the employees of its suppliers and other business partners" (pp.399-400). The approach is formalised in the Human Rights Information Document published in January 2024, with commitments to prohibit forced labour and child labour, proscribe all forms of discrimination and ensure decent working conditions (p.399). Governance runs through a Human rights department, a Human Rights Steering Committee meeting four times a year, segment representatives and a network of correspondents (p.400).

Upstream, "The Company's Code of Conduct also applies to the Company's suppliers of goods and services, who must apply standards at least equivalent to those of the Company", with the relationship based on the Fundamental Principles of Purchasing. A minerals policy names three priorities, "cobalt, polysilicon and conflict minerals (gold, tungsten, tin and tantalum)", with Saft running annual supplier campaigns using Responsible Minerals Initiative templates (pp.400-401).

Reference: page 401

"TotalEnergies ensures that, whenever possible and relevant, it has discussions with workers' representatives in the value chain or directly with workers in the case of more innovative approaches to certain major projects ... Conducting assessments of the Company's partners is one of the first levers of dialogue to build a dynamic of continuous improvement with partners" (p.401).

At global level the 2015 four-year agreement with IndustriALL Global Union, an international union federation representing more than 50 million employees in 140 countries, continues to be applied; through it "TotalEnergies also asks its suppliers to respect freedom of expression, association and collective bargaining and, in countries where this right is restricted, to ensure that employees have the right to participate in a dialogue concerning their collective work situation" (p.401). The Company joined the Global Deal in December 2017 and continued sharing practices with member companies in 2025 (p.401).

Downstream, since 2022 Marketing & Services assessments in service stations "are opportunities for dialogue with service station dealers", with awareness-raising sessions for dealers and conventions in the countries where subsidiaries operate (p.401). More than 250 service stations responded to human rights at work self-assessment questionnaires (p.402).

Reference: page 401

"Value chain workers have access to grievance mechanisms and may report their concerns and complaints through the global Ethics line via a generic email address (ethics@totalenergies.com) as well as through other mechanisms for reporting concerns or complaints." Those other mechanisms may be set up by a subsidiary, such as a website form, a telephone number or an email to a sales department trained to handle non-commercial complaints, or managed by third parties, such as an anonymous platform (p.401).

Effectiveness and protection are addressed: "TotalEnergies ensures that these mechanisms are effective, understandable and accessible (displays, awareness-raising, language used) by all workers in the value chain, and that they are not used to impede access to judicial or extrajudicial grievance mechanisms. No individual who raise a concern or submit a complaint in good faith may be subject to retaliation. Likewise, TotalEnergies' suppliers are expected to allow their employees to express grievances and concerns without fear of retaliation" (p.401).

Reference: page 401

Upstream action runs through the priority supplier assessment and engagement programme. "In 2025, on-site assessments of suppliers identified several areas for improvement likely to have an impact on workers in the upstream value chain. These areas mainly relate to the absence of grievance-mechanisms among certain suppliers, as well as to suppliers' practices related to working conditions (such as entitlement to leave or compliance with working hours as required under local laws)." Suppliers must implement action plans monitored by TotalEnergies and verified by the external provider. "Of the 800 suppliers assessed since 2023, more than 400 have implemented verified improvements, including with respect to leave entitlements, access to grievance mechanisms, and compliance with and remuneration of overtime hours" (p.402).

At project level, "In 2025 EACOP continued implementation of the Industrial Relations Management System (IRMS) to ensure the project's workforce management and the working conditions for the contractor workforce are well respected", with all construction contractors trained on IRMS requirements in Tanzania, and "IRMS is a mechanism that could be deployed on other projects" (p.402).

Downstream, the Marketing & Services Human Rights Committee has overseen assessments across service station networks in twelve named countries, with more than 250 service stations responding to self-assessment questionnaires (p.402).

Reference: page 402

"As part of a continuous improvement process designed to address the material risks associated with workers in the value chain, the Sustainable Procurement program is a target-based scheme targeting 1,300 priority suppliers" (p.402), cross-referenced to section 5.2.4.3 B.

That target and its outcome are reported in the business conduct chapter: the Company "committed to assess its 1,300 priority suppliers by the end of 2025, via documentary and/or on-site assessments carried out by independent third parties", and "By the end of 2025, the objective of assessing the sustainability performance of 1,300 priority suppliers had been achieved" (p.413). A second target is also reported as met: "In 2025, the Company achieved its target of auditing 200 suppliers on-site. In total, since 2023, the Company has audited more than 800 priority suppliers in more than 75 countries" (p.414).

The programme continues for new suppliers entering the priority scope (p.414). No outcome target expressed in terms of worker conditions, as distinct from assessment coverage, is disclosed.

Reference: page 402

"TotalEnergies strives to be an agent of positive change for society, and to contribute to its development through its societal actions. At a national level, the Company's activities generate value for the countries where it operates. At a local level, the Company's activities can be a source of opportunities for people but may also have an impact on the living conditions of local communities and residents" (p.402).

Policy is anchored in the Code of Conduct, which is addressed to employees and to external stakeholders including host countries and local communities, and which states compliance with "the principles of the Universal Declaration of Human Rights, the United Nations Guiding Principles on Business & Human Rights, the principles of the United Nations Global Compact, the OECD Guidelines for Multinational Enterprises, and Voluntary Principles on Security and Human Rights or VPSHR" (p.402).

Two commitments are set out for communities: "to respect the rights of local communities by identifying, preventing and mitigating any negative impact on their environment and way of life, and remedying it where necessary", and "to design and implement grievance mechanisms and corrective measures, particularly for vulnerable groups such as indigenous peoples" (p.402).

Management is framed by the One MAESTRO reference framework, which sets the minimum requirements for stakeholder mapping, dialogue and impact management (pp.403-404).

Reference: page 403

"TotalEnergies has structured its dialogue processes with its stakeholders at different levels of the Company, through relays within the organization, requirements included in internal reference frameworks, the deployment of a methodology for conducting local dialogue and a dedicated attention to the professionalization of the teams responsible for fostering that dialogue" (p.403).

The One MAESTRO framework "provides subsidiaries a referential to conduct a stakeholder mapping and engage in a structured, ongoing process of dialogue with stakeholders to keep them informed, hear and address their concerns and expectations, report on mitigation actions or compensation, measure their satisfaction and identify ways the subsidiaries can improve their community outreach" (p.403). Dialogue starts from the early project stages even where there are no permanent teams on site, and each subsidiary or project develops a stakeholder engagement plan with a timetable and means of implementation (p.403).

Reference: page 404

Impact management rests on local context analysis feeding investment decisions, societal impact assessment where "In 2025, 48 of these studies were carried out for different projects", specific human rights or cultural heritage studies including Human Rights Impact Assessments, and monitoring through One MAESTRO audits and subsidiary self-assessment. The mitigation hierarchy "Avoid, Reduce, Compensate" is applied through the project lifecycle (p.404).

Any stakeholder may contact the Ethics Committee at ethics@totalenergies.com; the system was set up in 2008 and its procedure has been published since December 2020, with protections covering non-disclosure of identity, confidentiality and prohibition of retaliation (p.404).

Separately, "The One MAESTRO reference framework requires the Company's operational subsidiaries to implement complaint management procedures aligned with the eight effectiveness criteria of the United Nations Guiding Principles on Business and Human Rights." Channels include community liaison officers, reception offices, local consultations, community mailboxes, hotlines, emails and online forms (p.404).

Results are quantified: "At the end of 2025, 100% of the Subsidiaries within the One MAESTRO scope with an operational activity, had a grievance management mechanism in place. In 2025, 2,252 grievances have been recorded (compared to 1,414 in 2024), and 92% (compared to 87% in 2024) of them were resolved" (p.404).

Reference: page 405

"The initial studies carried out for a project may lead TotalEnergies to review the location of its assets in order to avoid or minimize impacts on land use and cultural heritage", with attention to maintaining or restoring access to land for affected people (p.405). Actions are organised around the three salient risks of land access, health and adequate standard of living, and disproportionate use of force by private security companies (p.404).

The societal impact assessment process delivered 48 baseline studies in 2025. Where a human rights study is conducted, "the implementation of the associated action plan falls under the responsibility of the subsidiary, with the support of the Company's human rights and societal teams", and where projects follow IFC standards or face controversies, "independent experts may be called upon to conduct external reviews of the societal actions implemented" (p.404). On security, the Company "is committed to implementing the Voluntary Principles on Security and Human Rights", and incidents trigger notification of the Security Division and an internal analysis (pp.321, 404).

Local development action is measured at project level. For Tilenga and EACOP, at end 2025 "24,300 direct jobs had been created (compared to 17,674 at the end of 2024)", $1.5 billion was spent with Ugandan and Tanzanian companies in 2025 against $1.1 billion in 2024, and 2.7 million training hours had been delivered (pp.406-407).

Reference: page 406

Targets for communities are set locally rather than at Company level. "In order to meet the expectations and needs of affected communities as closely as possible, targets adapted to the local legal, economic and social context can be defined by the Company's subsidiaries to maximize the socio-economic benefits of their projects in host countries. These targets may include: the number of local jobs created, the share of contracts allocated to local suppliers, the number of hours of training provided, the amount and type of investments made in socio-economic development projects" (p.406).

The worked example is Tilenga and EACOP, whose national and local content plans were approved by the national authorities. "In terms of jobs, these projects aim to create nearly 18,000 direct jobs and 60,000 indirect jobs during the construction phase ... At the end of 2025, 24,300 direct jobs had been created (compared to 17,674 at the end of 2024) on both projects" (p.406). On procurement, "the plan is to spend $1.2 billion with local contractors. In 2025, $1.5 billion was spent on Ugandan and Tanzanian companies". On training, "2.7 million hours were delivered by end 2025 ... against an objective to provide three million hours of training to local employees in Uganda and Tanzania" (p.407).

No Company-wide quantified target is disclosed for affected communities, and the report does not state that affected communities were involved in setting these local targets.

Reference: page 407

"TotalEnergies' Code of Conduct sets out the guiding principles and commitments relating to the relationship with its customers: to provide quality products and services, always seeking to deliver the best performance at a competitive price, in a just transition approach." The Company "aims to constantly monitor, evaluate and improve its products, services, technology and processes, in order to ensure quality, safety, energy efficiency and innovation at every stage of the development, production and distribution processes" (p.407).

On product safety the Company acknowledges that "Without taking into consideration specific precautions, some of the petroleum or chemical products marketed by TotalEnergies pose potential consumer health and safety risks", and has "defined the minimum requirements to be observed in order to market its petroleum or chemical products worldwide", including hazard identification and consumer information through safety data sheets and labels, with a Product Safety Manager designated in Refining & Chemicals and Marketing & Services units (p.407).

On personal data the Company operates a programme "based on Binding Corporate Rules (BCR) approved by supervisory authorities", with Privacy by Design analysis for each new IT project and Data Protection Impact Assessments where risks are high, plus a cybersecurity programme built on the NIST Cybersecurity Framework and ISO 27001 under Audit Committee oversight (p.408).

Reference: page 407

"To be able to identify, assess, manage and, if necessary, repair any material impact on consumers and end-users, the company has set up various channels for dialogue with its customers, both private and professional" (p.407).

For individuals, customers "can contact TotalEnergies' customer service teams to request any useful information, receive administrative support or raise a complaint, as well as to exercise their rights with regard to the processing of their personal data. Teams can be reached by telephone, e-mail, post or via social networks. In France, channels dedicated to private customers are also accessible to the deaf and hearing-impaired" (p.407).

For professional customers, "key account professionals are supported by a dedicated account manager, enabling constant dialogue with the company. For over 450 key account customers from 37 industries, the dedicated OneB2B Solutions organization is set to help them achieve their ambitions by offering solutions tailored to their needs" (p.407). OneB2B Solutions was established in 2022 (p.346).

Responsibility sits with the sales and operations functions of subsidiaries and business units, "responsible for customer relationship management, and as such, they manage interactions with customers from prospecting through the entire contractual relationship" (p.407).

Reference: page 407

Complaint handling is described as a four-step process: "claims are analyzed to identify their causes, concrete actions are then taken to treat the cause and verify the corrective action taken, the customer is then contacted, and a specific treatment such as a commercial gesture can be applied in addition to tracking traceability in the customer relationship management platform" (p.407).

"Customer interactions are tracked through customer relationship management tools, allowing to trace any claims raised. Requests or complaints are addressed orally and/or in writing, as appropriate" (p.407). Channels include telephone, email, post and social networks, with channels in France accessible to the deaf and hearing-impaired (p.407).

Quality responsibility is allocated: "The quality of the products and services marketed is the responsibility of the subsidiary vis-a-vis its customers. In the event of a malfunction, the subsidiary which receives a customer complaint or a remark from a competent authority, or which detects an anomaly, is responsible for its follow-up: it records it, ensures that it is processed and checks that corrective actions are effectively implemented" (p.408).

Reference: page 407

Actions are grouped under product safety, personal data and access to energy.

On product safety, teams of regulatory experts, toxicologists and ecotoxicologists in Refining & Chemicals and Marketing & Services prepare safety documentation, material safety data sheets and compliance certificates for food contact, toys and pharmaceutical packaging, and carry out REACH registration or its equivalent, monitoring updates so documents remain compliant (p.407). "The Company assesses the impact of its products, throughout their life cycle, on the health of customers, users and any other people involved" (p.408). Safety data sheets for oil and gas produced by Exploration & Production subsidiaries are produced by the Marketing & Services expertise centre (p.408).

On access to energy, the Company announced at the 2024 IEA Clean Cooking Summit "its ambition to give 100 million people in Africa and India access to clean cooking by 2030. To achieve this, TotalEnergies plans on investing over $400 million in the development of LPG (Liquefied Petroleum Gas) for cooking", together with digital pay-as-you-cook technologies so customers "pay only as they use the LPG cylinder, rather than having to advance the full value of the cylinder volume" (p.409).

Reference: page 409

The quantified target disclosed for consumers and end-users is the clean cooking ambition. TotalEnergies "announced at the Clean Cooking Summit organized by the International Energy Agency (IEA) in Paris in 2024, its ambition to give 100 million people in Africa and India access to clean cooking by 2030. To achieve this, TotalEnergies plans on investing over $400 million in the development of LPG (Liquefied Petroleum Gas) for cooking" (p.409). The same ambition is recorded in the SBM-3 table, where the Company "is stepping up its efforts in Africa and India, with the aim of providing 100 million people with solutions by 2030 LPG-powered clean cooking" (p.321).

The rationale is stated: "Replacing wood and charcoal with LPG (even though it is a fossil fuel) in the form of bottled gas for clean cooking has a positive effect on human health, the environment and the economy. LPG is more efficient for cooking and emits less CO2 than charcoal. It improves air quality, reducing the risk of respiratory complications and cardiovascular disease", and it reduces negative impacts of traditional biomass use, notably for women, and deforestation (p.409).

Reference: page 409

"The Company's corporate culture is rooted in five values: Safety, Respect for Each Other, Pioneer Spirit, Stand Together, and Performance-Minded." These "require all TotalEnergies employees to behave in an exemplary manner, priorily in terms of safety, security, health, environment, integrity in all its forms (including the fight against corruption, fraud, and anti-competitive practices), and human rights" (p.409).

The Code of Conduct "embodies TotalEnergies' collective ethics. Distributed to all employees, it can be downloaded in more than fifteen languages" and also addresses external stakeholders. "Every new employee is required to read it when joining the Company (and must confirm having done so)." The Code promotes "a zero tolerance policy towards fraud of any kind, particularly bribery and corruption, influence peddling and violations of antitrust law" and states compliance with the Universal Declaration of Human Rights, the UN Guiding Principles, the ILO fundamental conventions, the UN Global Compact, the OECD Guidelines and the Voluntary Principles on Security and Human Rights (pp.409-410).

"The Ethics Committee is the guardian of the Code of Conduct and monitors its proper implementation", supported by local Ethics Officers, with third-party ethics assessments and an annual Ethics report to the Board's Governance and Ethics Committee. A mandatory e-learning module on ethics applies to all employees (p.410).

Reference: page 412

"Present in about 120 countries, the Company works with a network of over 100,000 suppliers of goods and services. In 2025, the Company's purchases of goods and services (excluding petroleum products and vessel chartering by Trading & Shipping) represented approximately $35 billion worldwide", split about 24% goods and 76% services. Supplier activities "are likely to present the same risks as those associated with TotalEnergies' activities. The main risks relate basically to human rights in the workplace (forced labor, child labor, discrimination, decent working conditions), health and safety and security, corruption, fraud and respect for the environment" (p.412).

Tier one suppliers must adhere to seven Fundamental Principles of Purchasing covering human rights at work, health and safety, climate, environment, corruption and fraud, competition law and economic and social development, and ensure their own suppliers comply. A dedicated internal mediator can be reached at mediation.fournisseurs@totalenergies.com (p.412).

Results: the 1,300 priority supplier assessment target was met by end 2025; 398 documentary assessments were carried out in 2025, with 95% scoring above 45/100 and an average of 69/100; the 200 on-site audit target was met, taking the total since 2023 above 800 suppliers in more than 75 countries; and more than 400 of those suppliers implemented verified improvements (pp.413-414).

Reference: page 410

"The Company rejects corruption in all its forms, whether public or private, active or passive. TotalEnergies has set up an anti-corruption compliance program based on the principle of 'zero tolerance'" (p.410). It is run by the Compliance and Legal Risk Management department headed by the Chief Compliance Officer, with Branch Compliance Officers coordinating "a network of approximately 380 Compliance Officers (as in 2024)" (pp.410-411).

External validation is disclosed: "In 2016, the American authorities deemed this compliance program to be appropriate and, in 2022, the French Anti-Corruption Agency confirmed the quality and maturity of the Company's program, as well as making recommendations for its improvement. The implementation of a dedicated action plan was finalized in 2023" (p.411).

"Corruption risk mapping is carried out at two levels: at entity level under the coordination of the Compliance Officer and at business segments level under the coordination of the Branch Compliance Officers", covering purchasing, sales, conflicts of interest, gifts and hospitality, human resources, public-official representatives, mergers and acquisitions, joint ventures, donations and influence peddling (p.411).

Training: "In 2025, close to 10,000 employees completed this training ... including 15,200 in 2024", and for the eight most exposed business functions "All (100%) of the most exposed populations are covered by these training sessions" (pp.411-412).

Reference: page 413

Back-filled from the business conduct chapter, where business conduct targets and effectiveness tracking are disclosed in the FY2025 report (pages 412-414). The statement was prepared under the 2023 ESRS, which had no standalone targets disclosure requirement for G1; these matters fell under MDR-T.

Two dated business conduct targets are stated and both are reported as met. On supplier assessment, the Company "committed to assess its 1,300 priority suppliers by the end of 2025, via documentary and/or on-site assessments carried out by independent third parties", and "By the end of 2025, the objective of assessing the sustainability performance of 1,300 priority suppliers had been achieved" (p.413). On audits, "In 2025, the Company achieved its target of auditing 200 suppliers on-site. In total, since 2023, the Company has audited more than 800 priority suppliers in more than 75 countries" (p.414). A coverage target operates on anti-corruption training: "All (100%) of the most exposed populations are covered by these training sessions" (p.412).

Effectiveness in the absence of further numeric targets is tracked through governance reporting: "Consolidated data based on internal reporting, which reflects the outcome of the implemented policies, is presented once a year to the Executive Committee as well as to the Governance and Ethics Committee of the Board of Directors" (p.412).

Reference: page 412

The disclosure is a nil return with a stated qualification. "In 2025, as in 2024, TotalEnergies was not subject to any conviction and did not receive any fine for violations of anti-corruption legislation and acts of corruption" (p.412).

The Company does, however, record that cases existed and were dealt with: "The Company processed whistleblowing reports and proven cases of corruption, and in accordance with the 'zero tolerance' principle, proven cases were subject to disciplinary sanctions and remediation measures" (p.412). No number of proven cases, confirmed incidents relating to contractual partners, or dismissals and contract terminations is published.

Related alert volumes are reported elsewhere. The Ethics Committee received 190 reports relating to the Code of Conduct at ethics@totalenergies.com in 2025, against 209 in 2024 and 170 in 2023, with 65% relating to human resources matters including harassment, discrimination and unsatisfactory working conditions (pp.399, 404). "All alerts received are addressed and, when necessary, recommendations are made in order to lead to the implementation of corrective actions" (p.404).

Governance of the reporting line is described under G1-3: consolidated internal reporting data are presented once a year to the Executive Committee and to the Board's Governance and Ethics Committee (p.412), and the Chairperson of the Ethics Committee submits an annual Ethics report to that Committee (p.410).

Reference: page 414

"TotalEnergies applies a principle of transparency in its payment practices, respecting the legal terms of payment in the countries where the Company operates and the contractual due dates negotiated with direct (tier one) suppliers regardless of their categorization" (p.414).

Standard terms are "thirty (30) days from the last day of the month in which the invoice was issued, corresponding a minimum 30-days period and a maximum 60-days period" (p.414).

The headline metric and its coverage: "Out of 84.1% of the Company's purchases of goods and services in 2025 (i.e., EUR 26.1 billion out of a total of EUR 31.5 billion equivalent to $35 billion), the average payment period for invoices is 49 days (the average payment period is calculated by taking into account the date of the invoice issued and the effective date of payment)" (p.414).

A France breakdown covers smaller suppliers. "On an analysed scope of 150 of the Company's entities in France, corresponding to EUR 5.8 billion in purchases of goods and services, the payment of invoices in 2025 was carried out as follows: for French small and medium-sized enterprises - SMEs, in 49 days on average with a ratio of 87% ...; for French intermediate-sized companies - ETIs, in 43 days on average with a ratio of 88%" (p.414).

On litigation the return is nil: "There are no ongoing legal proceedings reported after questioning the subsidiaries at the end of December 2025 regarding late payments" (p.414).