Ubisoft

The role of the administrative, management and supervisory bodies is detailed in section 4 Corporate Governance of the report. The Board of Directors exercises its mission of general management of the Company and controls the management in accordance with the corporate interest, taking into account the social and environmental challenges of its activity. As at March 31, 2025, the Board of Directors is composed of 11 members including 54.55% independent directors and 54.55% women. The Board of Directors has four specialized committees: Audit & Risk Committee, Compensation Committee, Nomination Committee, and Strategy & Investment Committee.

Information provided to and sustainability matters addressed by the administrative, management and supervisory bodies are covered in the governance section. The Board of Directors is regularly informed about sustainability matters through reports from management and specialized committees. Sustainability considerations are integrated into strategic decision-making processes.

Integration of sustainability-related performance in incentive schemes is detailed in section 4.2 Compensation of corporate officers. Sustainability criteria are incorporated into executive compensation schemes to align management incentives with the Company's sustainability objectives.

Risk management and internal controls over sustainability reporting are detailed in section 3.2. The Group has established internal control and risk management procedures covering sustainability reporting. This includes processes to identify and assess material impacts, risks and opportunities related to sustainability matters, and ensure the reliability of sustainability disclosures.

Ubisoft is a leader in the video game industry. The Group's main business activities are centered around the production, publishing, distribution and 'operation' of video games for consoles, PC and mobile. Ubisoft stands out thanks to a unique production organization which enables the Group to create and own all of its most significant franchises, enter organically successfully new segments and to release high quality new content and games on a regular basis. Taking advantage of these assets, the Group has considerably transformed and expanded its portfolio of franchises over the past 10 years, which now focus more on long-term player engagement: Assassin's Creed®, Brawlhalla®, The Crew®, Far Cry®, For Honor®, Just Dance®, Mario + Rabbids®, Skull and Bones™, Tom Clancy's Ghost Recon®, Tom Clancy's Rainbow Six® and Tom Clancy's The Division®. Ubisoft is adapting to converging industry trends and prioritizing its efforts on two key verticals, Open World Adventures and GaaS-native experiences.

Player communities are at the very heart of our games and the digital transformation seen in the last decade has enabled Ubisoft to establish a direct relationship with them. The Group engages with various stakeholder groups including players, employees, business partners, shareholders, and affected communities. Stakeholder engagement processes are implemented to understand their interests and views on sustainability matters affecting the business.

Material impacts, risks and opportunities and their interaction with strategy and business model are detailed in section 3.1 Risk factors and throughout the sustainability management report in section 5. The Group has identified key risks including business risks, talent-related risks, regulatory risks, and technological risks. These material matters influence the Group's strategic direction and business model evolution toward more sustainable operations.

In early 2025, in an effort to improve the efficiency of internal processes and strategic intelligence, a review of the overall risk map was conducted to streamline risk classification and strengthen the prioritization of risks with a significant impact. The Group has processes in place to identify and assess material impacts, risks and opportunities through regular risk assessments, stakeholder engagement, and materiality analysis. These processes are detailed in the risk management section 3.2.

The sustainability statement covers ESRS 2 General disclosures, Environmental information (E1, E2, E3, E5), Social information (S1, S2, S3, S4), and Governance information (G1) as detailed in section 5 Sustainability Management Report. The Group provides cross-reference tables and SASB reporting in section 9 to facilitate navigation of the disclosure requirements covered.

The Group has committed to an emissions reduction target validated by the Science Based Targets initiative (SBTi). Ubisoft is committed to reducing its Scope 1 and 2 emissions by 42% by 2030, compared to 2020 emissions. The transition plan includes deployment of green IT, green travel, and green procurement policies, along with Climate School training at Group level.

Policies related to climate change mitigation and adaptation are integrated into the Group's sustainability strategy. The Company has implemented an ambitious strategy with strong commitments validated by SBTi, including partnerships with the 'Playing for the Planet' alliance under the United Nations Environment program.

Actions and resources in relation to climate change policies include seven 'Green Game Jam' initiatives launched in 2024, deployment of green IT, green travel, green procurement policies, and Climate School training at Group level. The Group maintains educated teams and employee communities committed to environmental sustainability.

Targets related to climate change mitigation and adaptation

Target 1: Scope 1 and 2 GHG Emissions Reduction

Target metric: Scope 1 and Scope 2 GHG emissions (tCO2eq)

Target value: 42% reduction

Target year: 2030

Baseline year: 2020

Baseline value:

• Scope 1: 1,889 tCO2eq
• Scope 2: 13,337 tCO2eq (market-based)
• Total Scopes 1 & 2: 15,226 tCO2eq

Target for 2030:

• Scope 1: 1,096 tCO2eq (48% reduction from baseline)
• Scope 2: 7,735 tCO2eq (52% reduction from baseline market-based)
• Total Scopes 1 & 2: 8,831 tCO2eq

Type: Absolute reduction target

Scope: Own operations (Scopes 1 and 2)

Validation: Science-Based Targets initiative (SBTi) validated

Progress to date (FY 2024-25):

• Scope 1: 2,792 tCO2eq (-2% vs 2023)
• Scope 2: 6,372 tCO2eq (market-based) (-13% vs 2023)
• Total Scopes 1 & 2: 9,164 tCO2eq
• Overall reduction vs 2020 baseline: 40%

Key decarbonization levers:

• 100% renewable energy for offices and data centers by 2030
• Technical solutions to reduce energy consumption of IT equipment and data centers
• Optimization of office energy consumption

Target 2: Supplier Engagement (Scope 3 - Upstream)

Target metric: Percentage of spending on purchased goods and services, capital goods, and upstream transportation and distribution with suppliers committed to Science-Based Targets

Target value: 67% of relevant spending with suppliers committed to SBTi

Target year: 2026

Baseline year: Not explicitly stated

Type: Supplier engagement target (intensity-based on spend)

Scope: Value chain - upstream Scope 3 (purchases of goods and services, capital goods, upstream transport and distribution)

Validation: Aligned with SBTi criteria

Progress to date (CY 2024): Over 100 suppliers evaluated representing ~90% of Ubisoft's purchases

Target 3: 100% Renewable Electricity for Offices

Target metric: Percentage of electricity from renewable sources for offices

Target value: 100%

Target year: 2030

Scope: Own operations - offices

Progress to date (FY 2024-25): 94% of electricity consumed by Group sites comes from renewable sources

Target 4: 100% Renewable Electricity for Data Centers

Target metric: Percentage of electricity from renewable sources for data centers

Target value: 100%

Target year: 2030

Scope: Own operations - data centers

Progress to date (FY 2024-25): 94% of electricity consumed by data centers comes from renewable sources

Future Target: Scope 3 Absolute Reduction (In Development)

Status: The Group has not yet set an absolute reduction target on Scope 3 emissions. Work is actively underway to define a target including reduction of emissions from video game usage. This target is expected to be defined during the next fiscal year (FY 2025-26).

Scope: Scope 3 downstream emissions including game usage

Type: Absolute reduction (to be defined)

Target year: 2030 and 2050 (to be defined)

Additional Context

Total GHG Emissions (FY 2024-25):

• Scope 1: 2,792 tCO2eq
• Scope 2 (market-based): 6,372 tCO2eq
• Scope 3: 115,023 tCO2eq
• Total (market-based): 124,187 tCO2eq

Variable Compensation Linkage:

• CEO and Deputy CEOs have 10-20% of long-term variable compensation tied to "Progression on the SBTi trajectory" indicator
• The indicator assesses GHG emissions reduction (Scopes 1 and 2) between CY2020 and assessment periods in 2026-2028
• Target follows linear progression compared to validated SBTi trajectory

Energy consumption and mix

Reporting period: Fiscal year 2024-25 (April 2024 – March 2025)

Scope: The Group's energy consumption includes consumption linked to the operation of offices and data centers. Reporting scope aligned with financial consolidation scope.

Disaggregated energy consumption table

*Calendar year 2023 (January–December), reporting scope from FY23-2024 annual report.

Energy intensity

Renewable electricity coverage

For fiscal year 2024-25, 94% of electricity consumed by the Group's sites comes from renewable energy sources. This includes sites with contracts specifying a percentage of renewable electricity from the supplier and those covered by renewable energy certificates (RE100 standard methodology).

Renewable electricity in data centers: 94% of electricity consumed by data centers comes from renewable sources. Some external colocation providers constrain full renewable coverage.

Methodology notes

• Gas and oil consumption: Primarily related to heating systems at certain sites and backup electricity generators for data centers and offices in regions with unstable electricity grids.
• Fuel consumption variability: Particularly from compulsory tests on data center backup generators.
• Scope change: Fiscal year 2024-25 reporting scope aligned with financial consolidation (CSRD requirement). Prior year (2023) reported on calendar year basis. Perfect comparison not possible due to scope and methodological differences.
• Energy consumption increase: Explained by increased fuel consumption for electric generators in Ukrainian studios, extension of reporting scope, and new systems (heating, natural fuel networks).
• Electricity sourcing hierarchy: (1) Sites with contracts specifying renewable % from supplier; (2) Sites with renewable energy certificates (RECs/GOs); (3) National energy mix where neither available.
• Data sources: Site-level collection via Act21 reporting tool, supplemented by energy bills. Where fiscal year 2024-25 data unavailable and no significant site changes identified, 2023 calendar year data used. For partial data with significant events, monthly calculation extrapolated.
• PUE (Power Usage Effectiveness): Average PUE for owned data centers is 1.45 (calculated per European standards as: Total IT and data centers infrastructure emissions / Total IT electricity consumption).

Additional context

Total energy consumption breakdown (all sources, fiscal year 2024-25):

• Total: 424,251 GJ
• Electricity: 383,969 GJ (106,658 MWh) = 91% of total energy consumption
• Renewable energy share (RE100 criteria): 90%

Solar generation: The Bordeaux studio has integrated solar panels into its new premises, producing renewable electricity covering part of the studio's energy needs.

Not applicable to Ubisoft: Water consumption (not material impact for video game software sector).

Gross Scopes 1, 2, 3 and Total GHG emissions

Reporting period and scope

Ubisoft reports GHG emissions for the fiscal year ending 31 March 2025 (FY 2024-25). The carbon footprint covers the period from 1 April 2024 to 31 March 2025. All emissions data are expressed in tonnes of CO₂ equivalent (tCO₂eq).

The reporting scope encompasses all companies consolidated in full integration, consistent with the financial consolidation scope (see paragraph 6.1.2.7 Note 3). The carbon footprint includes upstream and downstream activities across the Group's value chain.

GHG emissions by scope – FY 2024-25 vs FY 2023-24

Scope 1 – Direct GHG emissions

Scope 1 emissions totalled 1,517 tCO₂eq in FY 2024-25, a 2% decrease from the prior year (1,554 tCO₂eq).

No sub-breakdown by emission source (stationary combustion, mobile combustion, process emissions, fugitive emissions) is disclosed in the excerpts.

Scope 2 – Indirect GHG emissions from purchased energy

Scope 2 emissions are reported using both location-based and market-based methods:

• Location-based: 10,808 tCO₂eq (FY 2024-25) vs 11,337 tCO₂eq (FY 2023-24), down 5%
• Market-based: 618 tCO₂eq (FY 2024-25) vs 757 tCO₂eq (FY 2023-24), down 18%

The market-based figure reflects the Group's purchase of renewable electricity. In FY 2024-25, 94% of electricity consumed by the Group's sites came from renewable energy sources (complying with the RE100 standard). This contributed to a reduction of approximately 15,499 tCO₂eq in Scope 2 emissions.

Scope 3 – Indirect GHG emissions from the value chain

Total Scope 3 emissions for FY 2024-25 amounted to 113,171 tCO₂eq, down 7% from 122,311 tCO₂eq in FY 2023-24.

Scope 3 is divided into upstream (81,476 tCO₂eq) and downstream (31,695 tCO₂eq) emissions.

Scope 3 upstream breakdown by category (FY 2024-25):

Scope 3 downstream breakdown (FY 2024-25):

Purchased goods and services (category 1) represent 71% of the Group's total emissions and 72% of Scope 3. Business travel (category 6) accounts for 6% of total Scope 3 emissions. Use of sold products (category 11) accounts for 28% of Scope 3.

Total GHG emissions

Total GHG emissions (Scope 1 + Scope 2 market-based + Scope 3) for FY 2024-25: 115,306 tCO₂eq, down 7% from 124,622 tCO₂eq in FY 2023-24.

GHG intensity

No GHG intensity metric (e.g. tCO₂eq per million euros of revenue) is disclosed in the excerpts.

Baseline year and trajectory

The Group has committed to reducing Scope 1 and 2 emissions by 42% by 2030 compared to 2020 levels, in line with its Science Based Targets initiative (SBTi) validated trajectory.

Baseline year 2020 emissions (Scope 1 + Scope 2 location-based): 15,225 tCO₂eq

Target year 2030: 8,831 tCO₂eq (Scope 1 + Scope 2)

Progress as of FY 2024-25:

• Scope 1 + Scope 2 (location-based) emissions: 12,325 tCO₂eq (1,517 + 10,808)
• Reduction from 2020 baseline: approximately -19% on a location-based basis
• Using market-based Scope 2: Scope 1 + Scope 2 (market-based) = 2,135 tCO₂eq, representing a -86% reduction from the 2020 baseline (primarily driven by renewable electricity procurement)

The Group notes that it has not yet set an absolute reduction target for Scope 3 emissions, but is working to define one in the next fiscal year.

Biogenic CO₂ emissions

No biogenic CO₂ emissions are disclosed.

Regulated emissions (e.g. EU ETS)

No regulated emissions under the EU Emissions Trading System or similar schemes are disclosed.

Methodology and data quality notes

• The transition from calendar year to fiscal year reporting required adjustments to data collection and processing methods. Certain data for the final months of the fiscal year may be unavailable, in which case estimates have been used.
• Scope 3 emissions data cover both upstream and downstream activities across the Group's value chain. The methodology for environmental indicators is detailed in the appendices (section 5.5).
• For Scope 3 category 11 (use of sold products), the Group conducted an initial estimate of emissions generated by active game session hours over calendar year 2023, based on actual usage data rather than product lifetime estimates. The calculation methodology includes the energy impact of using games on consoles with screens. For FY 2024-25, the estimated emissions from hours of play are approximately 147 ktCO₂eq, which represents more than the Group's total reported carbon footprint. This estimate is not included in the total Scope 3 figure reported in the table above.
• The Group notes that published information on locked-in GHG emissions from its main assets and products is not considered material given the nature of its activities and is therefore not disclosed.
• Sources of estimation and outcome uncertainty are acknowledged, particularly for innovative indicators related to player impacts, which are still being stabilized in their first year of CSRD application.

Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

Materiality Assessment

Ubisoft has assessed the following ESRS E1-9 disclosure requirements as non-material:

• ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks (paragraph 66) - Non-material
• ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk (paragraph 66 (a)) - Non-material
• ESRS E1-9 Location of significant assets at material physical risk (paragraph 66 (c)) - Non-material
• ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes (paragraph 67 (c)) - Non-material
• ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities (paragraph 69) - Non-material

No quantified financial effects, time horizons, methodologies, or specific CapEx/OpEx implications related to anticipated financial effects from climate-related physical risks, transition risks, or opportunities have been disclosed.

Pollution of air, water and soil

Disclosure Status

ESRS E2-4 (Amount of each pollutant listed in Annex II of the E-PRTR Regulation emitted to air, water and soil) is assessed as non-material by Ubisoft.

According to the CSRD Appendices table (page 199), the disclosure requirement ESRS E2-4 covering:

• Amount of each pollutant listed in Annex II of the E-PRTR Regulation emitted to air, water and soil (paragraph 28)
• Related SFDR indicators (number 8 Table #1 of Annex 1, number 2 Table #2 of Annex 1, number 1 Table #2 of Annex 1, number 3 Table #2 of Annex 1)

is marked as "Non-material" with no page reference provided.

Available Environmental Data

While specific E2-4 pollutant emissions are not disclosed, the company reports the following greenhouse gases for Scopes 1 and 2:

• Carbon dioxide (CO2)
• Methane (CH4)
• Nitrous oxide (N2O)
• Hydro fluorocarbons (HFCs)
• Per fluorocarbons (PFCs)
• Sulfur hexafluoride (SF6)
• Nitrogen fluoride (NF3)

These are converted into CO2 equivalents in accordance with the Greenhouse Gas Protocol (GHG).

Quantified Emissions to Air, Water and Soil

No quantified data for E-PRTR pollutants (NOx, SOx, SO2, PM, VOC, heavy metals to air; heavy metals, nutrients, BOD/COD to water; or emissions to soil) is provided in the disclosed sections.

Policies related to water and marine resources

Ubisoft has assessed ESRS E3-1 requirements related to water and marine resources policies as non-material.

Specifically:

• ESRS E3-1 paragraph 9 (Water and marine resources) – Indicator number 7, Table #2 of Annex 1: Non-material
• ESRS E3-1 paragraph 13 (Dedicated policy) – Indicator number 8, Table #2 of Annex 1: Non-material
• ESRS E3-1 paragraph 14 (Sustainable oceans and seas) – Indicator number 12, Table #2 of Annex 1: Non-material

No specific policies related to water and marine resources are disclosed, consistent with the company's materiality assessment that determined these topics are not material to Ubisoft's operations.

Water consumption

Ubisoft has assessed water-related impacts and risks through an analysis focused on data centres in water-stressed regions. The analysis utilized recognized platforms including the IPCC Interactive Atlas and Aqueduct Water Risk Atlas, examining the most exposed infrastructure and structures with potentially significant water consumption.

Based on external documentation (public reports on the IT sector, specialized press, and any controversies), the Group has not identified material impacts related to water and marine resources to date.

Material Assessment

The following E3-4 water consumption indicators were assessed as non-material and therefore not quantitatively disclosed:

No quantitative water consumption, withdrawal, discharge, or intensity metrics are disclosed in the reporting scope.

ESRS E5-4 Resource Inflows

Ubisoft monitors resource inflows through various indicators to assess the deployment of initiatives and monitor progress made.

The monitoring indicators in place for 2024-25 include:

• the proportion of recyclable materials in products out of the total weight of its materials;
• the proportion of recyclable materials in the plastic films used.

Materials Used in Standard Products

For the 2024-25 financial year, 62% of the materials used in the manufacture of standard products are recyclable materials. To avoid double counting, recycled and certified materials are counted together. The main recycled materials include plastic, paper and cardboard.

Packaging Materials

As far as packaging is concerned, 100% of the plastic film used to protect the games is recyclable.

Note on packaging scope: Video game cases and figurine boxes, although serving a protective function, are intended to be kept by the user over the long term. As such, they are not considered packaging in the regulatory sense, but rather as integral parts of the product itself.

Resource outflows

Ubisoft's material impacts on resource use and the circular economy are mainly related to the manufacturing of video games and their packaging. The company has implemented several actions to minimize environmental impact:

Standard products (video games):

• For physical games, Ubisoft reduces environmental impact by replacing discs or cartridges with downloadable codes (Code in Box) for some games, reducing manufacturing process impact and end-of-life waste.
• Paper inserts (inlays and inserts) in video game cases are FSC (Forest Stewardship Council) certified, guaranteeing responsible forest management. The objective is to extend this initiative to all platforms and territories, and to point-of-sale (POS) advertising materials.
• Plastic coating used to stiffen advertising medium has been replaced by a more responsible varnish on all POS materials.

Non-standard products (merchandising):

• Blister packs for figurines are made from recycled PET (polyethylene terephthalate), a material that is 100% recyclable.
• Environmental criteria are included in most important calls for tender.
• Suppliers are selected with certifications such as B Corp, GOTS (organic cotton certification), and Oeko Tex (textile products free from harmful chemicals).

Packaging:

• Plastic films used to protect video game cases are 100% recyclable and carry mandatory sorting information in accordance with local regulations.
• Purchasing and logistics teams work to optimize the size of packaging, master cartons and containerization to improve transport efficiency.
• Video game cases and figurine boxes are considered integral parts of the product (not packaging in regulatory sense) and intended for long-term use.

Quantitative metrics (2024-25):

• 62% of materials used in standard product manufacture are recyclable materials (including recycled and certified materials counted together; main materials: plastic, paper, and cardboard)
• 100% of plastic film used to protect games is recyclable

Waste

Ubisoft addresses waste management through its Green Events policy and sustainable supply chain initiatives:

Green Events Policy: The policy aims to reduce environmental impact of events organized by Ubisoft and sets out best practices to make events more responsible. Key measures include:

• Banning the use of single-use plastic
• Reducing the use of promotional items (goodies) to what is strictly necessary, or even reusing them
• Hiring out equipment whenever possible
• Keeping the use of packaging or over-packaging to a minimum
• Incorporating the 3Rs principles (Reduce, Re-use, Recycle) into event planning
• Taking environmental criteria into account when choosing partners and preferring eco-labelled products, services, equipment or goodies

Approach: The company focuses on waste prevention in the circular economy context, particularly for packaging and event materials. However, no quantitative waste data (total waste generated, hazardous vs. non-hazardous split, recycling rates, disposal methods) is disclosed in the reporting period.

Policy Status: The Green Events policy is accessible to all team members via Play Green resources. The broader Sustainable Supply Chain policy has not yet been rolled out across the Group but will be during the next fiscal year.

Building on its achievements, the Group strives to constantly improve and adapt its organization to offer a safe and inclusive working environment so that its teams can learn, express their full potential and perform to the best of their ability. Ubisoft makes a point of promoting and enriching a strong corporate culture focused on innovation, with a long-term approach, providing a stimulating working environment in which each individual is respected, promoting the diversity of its teams, developing autonomy to ensure each team is able to thrive, encouraging efficient cooperation, and with particular attention being paid to individual and collective well-being.

The Group has processes for engaging with its own workforce through various channels including employee surveys, communities of practice, and regular communication mechanisms. The question 'I feel comfortable being myself at work' received a score of 80 out of 100 in the annual employee survey.

The Group has implemented processes to remediate negative impacts and channels for the workforce to raise concerns as part of its commitment to maintaining a safe and inclusive working environment.

Taking action on material impacts on own workforce includes the Group's efforts to constantly improve and adapt its organization to offer a safe and inclusive working environment. This includes promoting a strong corporate culture, providing stimulating work environments, and encouraging efficient cooperation with attention to individual and collective well-being.

As at March 31, 2025, the Group employed 17,782 staff members compared to 19,011 in the previous year. Teams consist of 109 nationalities across 27 countries, with 26.3% women in total and 33.3% women in the executive committee.

Characteristics of non-employees in the undertaking's own workforce

Disclosure Reference

Ubisoft acknowledges non-employee workers as a stakeholder group, specifically identifying:

Non-employee workforce (artists, creators, actors, testers, etc.)

Scope and Definition

The workforce definition explicitly excludes non-employee categories:

The workforce is defined as all employees registered at the end of the period, regardless of the type of employment (full-time or part-time) with a fixed-term or permanent employment contract. This definition excludes temporary workers, seasonal workers, freelancers or non employees, interns, subcontractors and temporary agency workers.

Quantitative Metrics

No quantitative data on non-employee workers is disclosed in the sustainability report. The company states:

Employees who hold an employment contract directly with Ubisoft are expressly excluded from this scope; these categories are addressed separately in section 5.3.1 ESRS S1 – OWN WORKFORCE.

Use of Subcontractors

The company acknowledges outsourcing activities:

In the course of its video game production, publishing and distribution activities, Ubisoft may outsource services such as customer relationship management, IT consulting, external development, marketing and other related activities.

The company has identified increased impact on employees of outsourced Customer Relations Centers and has implemented vigilance in the partner selection process.

Value Chain Workers

The company separately addresses value chain workers (not part of own workforce) including:

• External development studios under subcontracting agreements
• Support and maintenance services
• Technical support and customer service center employees
• Media marketing professionals
• Communications agency workers

However, no headcount or FTE metrics are provided for non-employee workers in the undertaking's own workforce.

Collective bargaining coverage and social dialogue

Coverage rates

At 31 March 2025:

• 24.0% of employees were covered by collective agreements
• 26.0% were covered by employee representatives

Regional breakdown

For regions accounting for more than 10% of total headcount, coverage of employees by collective bargaining agreements and employee representative bodies:

Social dialogue mechanisms

France:

• Social and Economic Committees (Comités Sociaux et Économiques – CSE) established in all entities subject to legal requirements
• Among 11 entities with a CSE, 6 have designated representative trade unions

Global engagement:

• Annual Ubisoft XP survey with 86% participation rate and over 50,000 comments (2024)
• Employee Resource Groups (ERGs) representing nearly 10% of workforce, with 7 global ERGs and over 60 local chapters
• Quarterly meetings between global ERG leaders and Chief Executive Officer
• Group-wide "Exec Talks" and local "town halls"
• Whispli whistleblowing platform accessible to all employees

Governance and policies

• Social dialogue responsibility: Local HR teams at operational level, supported by global HR under Chief People Officer supervision
• Legal and Communications Departments and local management involved per regulatory requirements
• Group respects ILO principles of freedom of association and right to collective bargaining
• Standard Employee Whistleblowing Policy ensures confidential reporting channels

Diversity metrics

Board of Directors Composition

Composition and diversity indicators of the Board of directors:

• Executive members: 5
• Non-executive members: 9
• Employee representatives: 3
• Gender diversity rate: 54.55%
• Independence rate of Board members: 54.55%

Note: Directors representing employees and employee shareholders are not included in the calculation of gender diversity percentage, in accordance with articles L. 225-27-1, II and L. 225-23 of the French commercial code.

Women in Management

Notes:

• (1) Directors representing employees and employee shareholders are not included in the calculation of Board percentage in accordance with articles L. 225-27-1, II and L. 225-23 of the French commercial code
• (2) Executive Committee data for fiscal year 2024–25 as of May 15, 2025
• (3) A manager is defined as someone who is hierarchically responsible for at least one person (including interns not counted as staff)

Age Distribution of Total Workforce

Persons with Disabilities

At 31 March 2025, 75 people had declared themselves to be disabled, representing 0.7% of the workforce covered. The possibility of collecting and/or disclosing the number of people with disabilities depends on local regulations in each country where Ubisoft operates (27 countries).

Adequate wages

Commitment and benchmark

Ubisoft is committed to guaranteeing decent pay for its employees. For fiscal year 2024-25, the Company carried out an analysis covering 80% of the workforce to ensure consistency of its pay policy.

The analysis did not reveal any discrepancies in relation to the reference decent wage as at 31 March 2025.

Methodology

To meet disclosure requirements of S1-10, the Group:

• Considered only the annual base salary as of March 2025
• Excluded all other components of remuneration (meal vouchers, transport contributions, etc.)
• For each geographical area, used the higher of the minimum wage and the so-called living wage
• Relied on 2024 data from Eurostat, WageIndicator, and the IDH Benchmark
• Selected only countries representing more than 4% of the workforce, covering 80% of the total workforce as of 31 March 2025
• Included employees with permanent (CDI) and fixed-term (CDD) contracts

Coverage

80% of the workforce was assessed against the decent/living wage benchmark as of 31 March 2025.

Target

Ubisoft undertakes to repeat this analysis each year with the aim of covering the entire workforce.

Geographic scope

Only countries representing more than 4% of the workforce were selected for this first exercise. Specific countries are not disclosed in the excerpts provided.

Social protection

Disclosure statement

Ubisoft states that S1-11 (Social protection) is not applicable (N/A) in its CSRD cross-reference table.

Referenced coverage

The sustainability statement references social protection elements in the context of insurance programs and employee benefits:

Insurance and benefit programs mentioned:

• Employee health and retirement benefits are provided as "specific coverage" set up in accordance with local regulations and requirements
• Occupational accident insurance
• Business travel insurance
• Expatriation coverage
• Programs designed to demonstrate "commitment to ensuring the well-being and long-term financial security of its team members"
• Studio and subsidiary-level policies supporting employees "at key moments in their lives – always in line with local practices", including sick leave, parental leave, and leave to care for a sick or dependent relative

Quantitative metrics

No percentage of employees covered by social protection against loss of income from major life events (sickness, unemployment, employment injury, parental leave, retirement) is disclosed.

No breakdown by public vs. private scheme is provided.

No country-level breakdown is disclosed.

No specific exclusions are identified.

Persons with disabilities

Ubisoft has identified Disability Inclusion (inclusive of Neurodiversity) as one of four specific work streams linked to demographic characteristics established across the Group since 2022. Each focus is complemented by strategic roadmaps and action plans.

Policies and Strategy

The Group's Diversity, Inclusion, Accessibility, and Social Impact strategy includes disability as a protected category. The non-discrimination policy strictly prohibits discriminatory or offensive behavior based on disability, in line with applicable local laws and regulations.

Global Accommodation Guidelines were developed in the 2024-25 financial year to lay the foundations of the accessibility strategy for employees and to provide support for employees who need specific adaptations in their working environment, as well as for the HR teams in charge. These guidelines are scheduled to be rolled out over the 2024-25 and 2025-26 financial years.

Metrics

No quantitative metrics on the percentage of employees with disabilities are disclosed in the provided excerpts.

Training and skills development metrics

Average training hours per employee

Note: During the 2024-25 financial year, employees attended an average of 6.94 hours of training, divided between courses led by internal or external experts and e-learning courses. Compared with last year, there was a slight increase in the number of hours of training, in line with the budgetary constraints facing the Group.

Performance and career development reviews

For the 2024-25 financial year, 89.6% of the workforce as at 31 March is enrolled in an annual performance review and career development process, carried out between March and April. As these performance review interviews are based on the previous financial year's performance, 35.8% had already been completed by 31 March 2025.

Breakdown by gender: Not disclosed.

Training policy coverage

At 31 March 2025, 84% of employees were covered by a formal training policy.

Mandatory training completion (Ubi Fundamentals)

The Ubi Fundamentals program is an annual training program that requires all Group employees to complete three mandatory training courses in e-learning format: anti-corruption training, anti-harassment and anti-discrimination training, and Global Security Awareness training. For the 2024-25 financial year, the campaign ran from 24 February to 21 March 2025.

Completion rate: Not disclosed.

Total investment in training

Not disclosed.

Methodology notes:

• Face-to-face training indicators are calculated based on actual hours attended by employees who completed training during the 2024-25 financial year. E-learning training indicators are based on the number of hours of training provided.
• Reporting is based on two data sources: the ULearn platform for self-paced online courses and local monitoring files.
• Only training activities carried out face-to-face or in virtual classroom by an internal/external trainer and attendance at specialized conferences included in the training plan are counted. E-learning courses taken independently and team meetings are excluded.
• The average number of hours of training per employee uses the average headcount over the period as the denominator.

Health and safety metrics

Coverage of health and safety management system

96% of employees are covered by local health and safety policies, and 89% by policies addressing psychosocial risks as of 31 March 2025. These policies are deployed in accordance with the regulatory requirements specific to each country or region.

Absenteeism rate

Methodology note: The absenteeism rate is calculated by counting the total number of days of absence, which would normally have been working days, due to illness, accidents at work or commuting accidents, among the employees in the workforce. This total is then divided by the total number of theoretical days worked by employees who worked at least one day between 1 April 2024 and 31 March 2025. For the 2024-25 financial year, only employees belonging to a company that uses the HRTB resource management software for absence management are included in the scope, representing 96.7% of the workforce at the end of March 2025.

The average number of days of sickness absence per employee remains relatively stable compared with the previous financial year.

Omitted metrics

According to the table in section 5.7 (page 200), the following ESRS S1-14 metrics are disclosed as non-material or omitted:

• Number of fatalities and rate of work-related accidents (ESRS S1-14 paragraph 88(b) and (c)): Non-material (Indicator number 2, Table #3 of Annex I, Delegated Regulation (EU) 2020/1816, Annex II)
• Number of days lost to injuries, accidents, fatalities or illness (ESRS S1-14 paragraph 88(e)): Disclosed on page 169

Note on psychosocial risks: Given the nature of Ubisoft's activities, the main risks identified relate to psychosocial risks (RPS). The absenteeism rate, while monitored, does not in itself provide a reliable assessment of psychosocial risks, as causes of absence can be multiple and are not systematically linked to working conditions or mental health. Furthermore, in compliance with GDPR, the reasons for absence are not collected in detail.

Work-life balance metrics

Entitlement to family-related leave

As of 31 March 2025, 96% of the workforce is eligible for specific family-related leave depending on the different countries in which the Group operates.

Policies and commitments

Work-life balance is collectively upheld by the Executive Committee and functional leaders. The Group maintains policies covering working hours, rest periods, and the right to disconnect. 66% of the workforce at 31 March 2025 was covered by an overtime policy, in line with labor law regulations.

Various studios and subsidiaries have policies supporting employees at key moments in their lives, including compulsory holidays and rest periods, sick leave, parental leave, and leave to care for a sick or dependent relative.

Employee survey indicators

Ubisoft monitors work-life balance through the Ubisoft XP survey, which includes four questions addressing work-related stress, workload, available resources, and work-life balance.

Additional health and safety indicators

The absenteeism rate as of 31 March 2025 is 2.7%, covering 96.7% of the workforce. The average number of days of sickness absence per employee remains relatively stable compared with the previous financial year.

Methodological notes

The working conditions index is calculated as the arithmetic average of answers to four questions:

• I am able to manage work-related stress effectively
• Generally speaking, I feel that my workload is reasonable
• I have the necessary resources to do my job well
• I manage to find a good work-life balance

The Group will publish a consolidated absenteeism rate covering its entire workforce at the end of the 2025-26 financial year.

Note: Ubisoft does not disclose gender-disaggregated data on take-up rates of family-related leave or return-to-work rates after parental leave, which are specifically required under ESRS S1-15.

Compensation metrics

Pay gap

Ubisoft reports two different gender pay gap methodologies:

PayScale methodology (operational approach): For the 2024-25 financial year, the gender pay gap for Ubisoft employees was 1.1% in favor of men. This gap is stable compared to the 2023-24 financial year and has decreased by 0.1 points compared to the 2022-23 financial year (1.2%). This analysis uses statistical regression controlling for location, role, performance, level of responsibility, and experience. The scope excludes employees on permanent or fixed-term contracts, part-time employees, and employees of recently acquired companies (Kolibri, Green Panda Games, i3D).

CSRD methodology (unadjusted): To meet CSRD transparency and comparability requirements, the Group also conducted a secondary analysis. According to this methodology, the unadjusted gender pay gap stands at 6.55% in favor of men. This figure is calculated as the difference between average compensation for men and women, divided by the average total compensation for men. The scope includes only employees on permanent or fixed-term contracts continuously present over two financial years (representing 85.7% of the workforce at end of March 2025). Components include base salary at end of period, variable compensation paid during the fiscal year, paid overtime, individual benefits received, long-term compensation awarded, and directors' fees paid during the fiscal year. Collective benefits and work-related benefits are excluded.

The pay gap linked to ethnic origin was not statistically significant in the United States (the only country where Ubisoft was able to carry out this analysis).

Remuneration ratio

CSRD methodology: The total annual remuneration ratio is 23.89 (ratio calculated between the highest-paid individual and the median remuneration of all employees continuously employed for at least two consecutive financial years). Components include base salary at end of period, variable compensation paid during the fiscal year, paid overtime, individual benefits received, long-term compensation awarded, and directors' fees paid during the fiscal year. Collective benefits and work-related benefits are excluded.

French scope methodology: For fiscal year 2024-25, analyzing only employees under French employment contracts with Group subsidiaries (representing more than 20% of total workforce), the ratio between total compensation of the Chief Executive Officer and median compensation of French employees is 17.

Methodology

The CSRD unadjusted figures do not account for country-specific or job-specific characteristics and are highly sensitive to changes in workforce structure, geographical distribution, and business model. This is why Ubisoft relies operationally on the more detailed PayScale indicators.

To ensure continuous attention and progress, the Group incorporates audit results into its annual pay review process, with specific budgets aimed at correcting pay gaps identified between men and women. The Group also ensures comparable increases awarded to men and women at global level to guarantee fairness in the annual increase process.

Scope covered by pay gap analysis represents employees continuously present over two financial years (85.7% of workforce at March 31, 2025), excluding part-time employees and recently acquired entities.

Incidents, complaints and severe human rights impacts

Discrimination and harassment incidents

During fiscal year 2024–25, the Employee Relations team recorded 147 admissible reports and sanctioned 5 cases of discrimination or harassment.

Fines, penalties and compensation

During the same fiscal year, the Group did not incur any fines, penalties, or compensation payments resulting from incidents of discrimination.

Governance oversight

The CSR Committee is responsible for keeping informed of the CSR-related complaints received within the framework of the employee whistleblowing procedure and examining those which come under its remit.

Alert collection and analysis

The number of alerts received through the various available channels has stabilized, and the nature of the reported behaviors has evolved. These alerts are processed by the Employee Relations team through established reporting channels.

Policies related to value chain workers

Ubisoft has established policies and commitments related to value chain workers, primarily focused on suppliers and service providers.

Supplier Code of Conduct

Policy name: Supplier Code of Conduct

Adoption and scope:

• Adopted in 2022
• Applies to all suppliers and commercial partners
• Appended to contracts with the Group's suppliers
• Requires signature by suppliers as commitment to principles

Key content and principles:

• Guaranteeing respect for fundamental rights of workers in the value chain
• Respecting working hours and rest periods
• Preventing harassment and discrimination
• Ensuring safe and healthy working conditions
• Ensuring raw materials or rare materials do not come from conflict-affected areas
• Protection of personal data of partners' employees
• Compliance with human rights and environmental protection standards

Alignment with international standards:

• Based on international reference standards
• Aligned with principles of the International Labor Organization (ILO)
• Supports United Nations Guiding Principles on Business and Human Rights (UNGPs)
• References OECD Guidelines for Multinational Enterprises

Implementation and monitoring:

• Supplier assessment procedure rolled out during 2024 financial year for new suppliers
• Assessment covers areas of Duty of Vigilance including human rights and fundamental freedoms, health and safety, environment, and corruption
• Risk-based approach: initial risk level measured using risk criteria before entering business relationship
• Depending on risk level, more in-depth analysis conducted by compliance team
• For high-risk purchasing families: specific contractual clauses and on-site social audits by independent third parties
• Constant dialogue with suppliers through Global Procurement function
• Monitoring and support from procurement teams on sustainability issues
• Training sessions organized for teams working directly with external partners to ensure understanding of ethical principles and compliance requirements

Reporting and grievance mechanisms:

• Secure, anonymous online whistleblowing platform (Whispli) accessible to Ubisoft employees and external third parties for reporting Code of Conduct breaches, including human rights violations
• Concerns may be identified through supplier assessment, on-site audits, or alert platform
• Suppliers informed of whistleblowing system availability in Supplier Code of Conduct

Public availability:

• Not explicitly stated in excerpts

Sustainable Supply Chain Policy

Policy name: Sustainable Supply Chain policy

Scope:

• Covers sourcing, production and distribution activities
• Applies to manufacturing of video games and packaging
• Extends to merchandising products

Key content and principles:

• Reducing environmental impact of sourcing, production and distribution
• Promoting circular economy
• Reducing use of natural resources
• Encouraging use of recycled and recyclable materials
• Limiting use of non-recyclable materials
• Including environmental criteria in calls for tender
• Favoring suppliers with certifications (B Corp, GOTS, Oeko Tex for merchandising)

Implementation status:

• Policy formalized but not yet rolled out across the Group
• Planned for rollout during next fiscal year

Specific measures for Customer Relations Centers

Ubisoft has implemented specific measures for employees of Customer Relations Centers, including those of outsourced suppliers:

Key measures:

• Health programs included in calls for tender
• Specific contractual clauses
• Requirement for suppliers to dedicate human resources specializing in well-being within Ubisoft value chain workforce
• Monitoring of attrition levels of suppliers' employees
• Reserved right to specifically audit these issues

Future plans

Ubisoft plans to define an action plan to reduce risks of human rights violations, including:

• Improving identification and understanding of risks
• Strengthening training and awareness of teams
• Strengthening monitoring and performance indicators (quantitative or qualitative)

Governance:

• Not explicitly disclosed for specific policies
• Actions developed in collaboration with Impact, Purchasing, Diversity and Inclusion, Legal and Human Resources Departments
• Global Procurement function ensures dialogue with suppliers on sustainability issues

Limitations:

• No formal reporting mechanism or process for centralizing reports on human rights issues in value chain (planned for improvement)
• Sustainable Supply Chain policy not yet fully rolled out

Taking action on material impacts on value chain workers

Ubisoft has implemented several measures to prevent and control risks in its value chain, though specific resource allocations are not quantified. The company acknowledges this disclosure is incomplete and plans improvements.

1. Training and awareness programs

Scope: Value chain workers (suppliers and third parties)

Actions:

• Training sessions regularly organized to raise awareness of the Code of Conduct, including human rights issues and reporting procedures, among team members exposed to sustainability issues
• Targeted training courses organized for teams working directly with external partners, coinciding with the launch of the Supplier Code of Conduct and supplier assessment system
• Actions designed to ensure understanding of ethical principles, compliance requirements and internal procedures
• Awareness raised among new team members in departments concerned to ensure continuity of practices
• Dedicated internal areas made available to support teams and improve access to information

Resources: Non-financial (training delivery, dedicated internal areas) - no quantified financial or people resources disclosed

2. Supplier assessment procedure

Scope: Upstream value chain (new suppliers)

Timeline: Rolled out during 2024 financial year

Actions:

• Assessment procedure encompasses areas covered by Duty of Vigilance, including human rights and fundamental freedoms, health and safety, environment and corruption
• Initial risk level measured using risk criteria before entering business relationship
• More in-depth analysis carried out by compliance team depending on risk level
• Risk reduction measures adopted if necessary
• New supplier account creation subject to completion of full third-party assessment process

Resources: Non-financial (compliance team involvement) - no quantified resources disclosed

3. Managing service providers in customer relations centers

Scope: Downstream value chain (Customer Relations Centers suppliers)

Specific impacts identified: Employees of Customer Relations Centers and outsourced supplier employees

Actions:

• Health programs included in calls for tender
• Specific contractual clauses implemented
• Suppliers required to dedicate human resources specializing in well-being within Ubisoft value chain workforce
• Monitoring of attrition levels of suppliers' employees
• Reserved right to specifically audit these issues

Expected outcomes: Adequate support for health and well-being of teams

Resources: Non-financial (dedicated HR specialists required from suppliers, audit rights) - no quantified resources disclosed

4. Protection of suppliers' personal data

Scope: Upstream and downstream value chain (all suppliers' employees)

Actions:

• Personal data of partners processed within same framework of procedures as applicable to own employees
• Same policies, actions, objectives and results applied as for personal data of Ubisoft employees and players

Link to policy: Supplier Code of Conduct commitment to protecting personal data of partners

Resources: Not disclosed

5. Grievance mechanisms

Actions:

• Whispli alert platform open to Group's external stakeholders for concerns or issues relating to non-compliance with human rights affecting workers in value chain
• Issues may be identified through supplier assessment, on-site audits, or alert platform

Limitations noted: No formal reporting mechanism or process for centralizing reports

Planned improvements

Timeline: Not specified

Planned action plan to reduce risks of human rights violations:

• Improve identification and understanding of risks to manage negative impacts
• Strengthen training and awareness of teams
• Strengthen monitoring and performance indicators (quantitative or qualitative) to meet completeness requirements

Link to policy: Supplier Code of Conduct requiring suppliers to guarantee respect for fundamental rights of workers, including working hours, rest periods, preventing harassment and discrimination, ensuring safe and healthy working conditions, and ensuring raw/rare materials do not come from conflict-affected areas

Cross-reference

For further details on programs mentioned, refer to duty of care plan in section 5.7 of the Universal Registration Document.

Disclosure limitations

Ubisoft explicitly states in its CSRD appendices (page 201) that certain qualitative information related to disclosure requirement S2-4 is omitted or unavailable for this first reporting year, including minimum disclosure requirements related to actions concerning value chain workers.

Ubisoft is committed to creating gaming experiences that enhance players' lives and environments in which they can fully enjoy the gaming experience with their friends in complete safety. This includes the development of a safe player environment through constant investment in efficient solutions for protection of player privacy and data and prevention of toxic behavior online.

The Group engages with affected communities, particularly player communities, through direct relationships enabled by digital transformation. Player communities are at the very heart of the games and the Group has established mechanisms for ongoing engagement.

Reporting systems are systematically integrated into Ubisoft's online games to enable players to report toxic behaviors so that they can be addressed as quickly as possible. The Group has implemented processes to address negative impacts and provide channels for affected communities to raise concerns.

The Group takes action to address material impacts on affected communities through various initiatives including the 'Fair Play' awareness program, player Code of Conduct, and collaboration with 'Safe In Our World' association to promote better mental health online through the 'Good Game Playbook' launched in November 2023.

The Group has adopted monetization and engagement policies that respect the player experience and are sustainable in the long term. The golden rule when developing premium games is to allow players to enjoy the game in full without having to spend more. Monetization offers within premium games make the player experience more fun by allowing personalization of avatars or faster progress, however this is always optional.

The Group has established direct relationships with consumers and end-users through digital transformation. Player communities are at the heart of the games and various engagement mechanisms are in place including community feedback systems and content creator programs.

Reporting systems are systematically integrated into Ubisoft's online games to enable players to report issues so that they can be addressed quickly. The Group provides channels for consumers and end-users to raise concerns about their gaming experience.

The Group takes action on material impacts on consumers and end-users through initiatives such as the global player Code of Conduct, 'Fair Play' awareness program, private reputation scoring in Tom Clancy's Rainbow Six® Siege, and the 'Good Game Playbook' to promote better mental health online. Since September 2024, children aged 7 and over can create Ubisoft accounts with age-appropriate protection settings.

The Group maintains business conduct policies and corporate culture focused on innovation, with a long-term approach, providing stimulating working environments where each individual is respected, promoting team diversity, developing autonomy, encouraging efficient cooperation, and paying particular attention to individual and collective well-being.

The Group maintains lasting win-win relationships with business partners including Tencent, Google, EPIC, Apple, Nintendo, Sony, Microsoft, Amazon, and Disney. The Group has implemented a supplier selection process based on criteria aligned with Duty of Care and Sapin 2 laws as well as environmental criteria, maintaining a responsible supply chain approach.

The Group has implemented procedures and controls for prevention and detection of corruption and bribery as part of its compliance with Duty of Care and Sapin 2 laws in its supplier selection processes.

Incidents of corruption or bribery

Anti-corruption program

Ubisoft has implemented a comprehensive anti-corruption and anti-bribery program in compliance with the French Sapin 2 Law (Law of December 9, 2016). The program includes:

• Corruption and influence peddling risk mapping, updated based on FAA recommendations (January 2021)
• Code of Conduct translated into 14 languages, defining prohibited behaviors related to corruption and influence peddling
• Mandatory annual online training on corruption for all employees (91.1% completion rate as of March 31, 2025)
• Third-party assessment procedures deployed on all new suppliers, customers and other types of third parties
• Secure, anonymous online whistleblowing platform accessible to team members and external third parties
• Quarterly accounting controls on transactions or operations presenting potential risks across all Group subsidiaries
• Specific reviews of anti-corruption compliance issues by the Internal Audit Department

Code of Conduct awareness

As of March 31, 2025, the Code of Conduct had been signed by 90.5% of team members.

Training completion

The anti-corruption training module was revised and redeployed in February 2025. As of March 31, 2025, 91.1% of the Group's team members had completed this training program.

Confirmed incidents, convictions, and fines

Ubisoft has not disclosed specific quantitative metrics regarding confirmed incidents of corruption or bribery, convictions, fines paid, employees dismissed or disciplined, or contracts terminated due to corruption or bribery during the fiscal year ended March 31, 2025.

Investigation and reporting procedures

The Group provides stakeholders with a secure and confidential online whistleblowing platform (Whispli) enabling them to report any situation contrary to Ubisoft's Code of Conduct or any breach of international or local law. Anyone (employee or external partner) participating in this process is protected against any form of reprisal through a specific non-retaliation policy.

Employees are regularly made aware of this system during the annual Code of Conduct signature campaign. A Group-wide policy accessible to all employees outlines the various steps of the reporting process from submission to resolution. Suppliers are informed of the whistleblowing platform via the Supplier Code of Conduct.

Political influence and lobbying activities

Political engagement approach

Ubisoft engages with public organizations, local authorities and trade associations through its Corporate Affairs function, which maintains a presence on several continents. The Group conducts ongoing dialogue with governments and professional organizations to improve understanding of industry issues and take part in discussions prior to the introduction of new standards to ensure their relevance and suitability to industry issues.

The Group adopts a collaborative approach based on the principle of open innovation, creating and participating in R&D programs and university chairs.

Focus areas

Key areas of engagement include:

• Dialogue on the prioritization of standards/regulations regarding IT and player protection
• Implementation of local initiatives to address the needs of the territories where the Group operates
• Donations and implementation of sponsorship/philanthropic initiatives

Trade association memberships

Ubisoft is a member of and works closely with several video game industry trade associations:

• SELL (Syndicat des Éditeurs de Logiciels de Loisirs - Leisure Software Publishers' Association) in France
• VGE (Video Games Europe) in Europe
• ESA (The Entertainment Software Association) in the United States

During the year, the Group worked actively with the Entertainment Software Association (ESA) and other industry players to launch the Accessible Games Initiative, aimed at providing clear, standardized information on accessibility features in video games.

Ubisoft also collaborates with associations focused on accessibility including CapGame in France, AbleGamers in the United States, Special Effect in the United Kingdom, and Funkibator in Sweden.

No quantitative data on trade association dues or financial contributions is provided.

Payment practices

Customer payment terms (Ubisoft Entertainment SA)

Invoices issued but outstanding at financial year closing date with overdue payment (Article D. I.-2)

Invoices excluded relating to disputed or unrecognized receivables:

• Number of invoices excluded: -
• Total amount of invoices excluded (pre-tax): -

Benchmark payment terms used: Contractual deadlines: 30 days end of month

Supplier payment terms (Ubisoft Entertainment SA)

Invoices received but outstanding at financial year closing date with overdue payment (Article D. 441 I.-1)

Invoices excluded relating to disputed or unrecognized payables:

• Number of invoices excluded: -
• Total amount of invoices excluded (pre-tax): -

Benchmark payment terms used: Contractual deadlines: Cash payment/30 days end of month/10 days date of invoice

Statutory Auditor attestation

The Statutory Auditors certified the accuracy and consistency with the separate financial statements of the information on payment terms indicated in article D. 441-6 of the French commercial code.