Vinci

Role of administrative, management and supervisory bodies

Reference: page 194 (1.2.1 ESG governance).

VINCI's sustainability governance (second year of CSRD reporting) involves three main bodies:

• Board of Directors - oversees CSRD compliance and ensures effective implementation and deployment across the Group.
• Audit Committee - monitors the sustainability reporting process, reviews the draft report before submission to the Board, verifies the quality of information provided to shareholders, and monitors the performance of the auditors providing assurance on sustainability information (Article 5.2.3 of the Board's internal rules).
• Strategy and CSR Committee - reviews collected sustainability information, submits recommendations to the Audit Committee and Board, and reviews the sustainability report (Article 5.2.2 of the Board's internal rules).

At the Shareholders' General Meeting of 17 April 2025, a second auditor providing assurance on sustainability information was appointed for a six-year term, in addition to the one appointed in 2024.

Governance of environmental issues is anchored in the Executive Committee, of which the Vice-President for the Environment has been a member since April 2022; the Environment Committee meets monthly. Governance of business conduct runs through an Ethics and Vigilance Committee (seven members, five from the Executive Committee), which met four times in 2025 and reports annually to the Strategy and CSR Committee.

Information addressed by governance bodies

Reference: page 194 (1.2.1 ESG governance); page 188 (1.1.2.5 How bodies are informed about and address IROs).

In 2025, five ESG audits were carried out jointly by the Environment and Human Rights teams and the Audit Department. The Audit Department also conducts an annual internal-control self-assessment covering the internal control environment, financial/accounting information, environment, human rights, compliance and IT security; the 2025 questionnaire included specific questions on CSRD implementation.

The double materiality assessment results were reviewed and discussed with the Executive Committee, the Audit Committee and the Strategy and CSR Committee, then communicated more broadly within VINCI SA's functional departments through several webinars. The double materiality matrix is reviewed by the Audit Committee and brought to the Executive Committee's attention annually, alongside triggers such as major acquisitions/disposals, controversies, regulatory change and shifts in stakeholder expectations.

VINCI SA's Social and Economic Committee, at its meeting of 13 January 2026, approved the sustainability report as submitted.

ESG criteria in remuneration policy

Reference: page 196 (1.2.2 Including environmental, social and governance criteria in the remuneration policy for managers and operational staff); chapter C paragraphs 4.1.2 and 4.1.2.1, pp.150-154.

The remuneration policy for VINCI SA's executive and non-executive officers is set by the Board of Directors on proposal from the Remuneration Committee, then submitted for shareholder approval. The policy applicable to the Chief Executive Officer, effective from 1 January 2025, includes a short-term fixed component, a short-term variable component and a long-term variable component. The short- and long-term variable components depend on the Group's financial AND non-financial performance, with performance conditions that explicitly include ESG criteria (detailed in chapter C, paragraph 4.1.2.1, "Overall structure of remuneration", pp.150-151). This is intended to align executive officers' interests with the Group's long-term value-creation targets.

Statement on due diligence

Reference: page 196 (1.3.1 General principles of due diligence).

VINCI's due diligence procedures for governance, strategy and business model are based on: France's Law 2017-399 of 27 March 2017 on the duty of vigilance of parent companies and subcontracting companies; the OECD Guidelines for Multinational Enterprises; and the UN Guiding Principles on Business and Human Rights.

VINCI maps its due diligence procedures against the sustainability report as follows:

• Embedding due diligence in governance, strategy and business model - section 1.2 Governance and 1.4 Strategy and business model
• Collaborating with affected stakeholders - section 1.4.1 Interests and views of stakeholders
• Identifying and assessing negative impacts - sections 1.1.2 Double materiality assessment, 1.3 ESG risk management and internal control, and 1.4.2 Interaction of IROs with business model and strategy
• Taking measures to remedy negative impacts - sections 2 (Environmental performance), 3 (Social ambition) and 4 (Business conduct)
• Monitoring effectiveness and reporting - sections 2, 3 and 4

ESG risk management and internal control

Reference: page 196 (1.3.2 ESG risk management and internal control).

ESG risk management is embedded in VINCI's overall risk management framework (chapter D, "Risk factors and management procedures", page 181). The Group's main ESG impacts, risks and opportunities are reviewed and approved annually by the Executive Committee and Board of Directors, based primarily on the work of the Audit Committee, which monitors: the effectiveness of internal control and risk-management systems used to assess ESG risks; regular review of data and the Group's main ESG risks; and the work of the Statutory Auditors providing sustainability assurance, including compliance with Article 8 of Regulation (EU) 2020/852.

The Environment, Social Responsibility, and Ethics and Vigilance departments draw up Group rules and procedures. ESG data are produced internally by a trained network of ESG representatives, using the same reporting tools as financial reporting; in 2025, five ESG audits were carried out jointly by the Environment and Human Rights teams and the Audit Department.

Strategy, business model and value chain

Reference: pages 1-104 (institutional section); page 198 (1.4 Strategy and business model).

VINCI describes itself as "a world leader in Concessions, Energy Solutions and Construction", operating in more than 120 countries with roughly 294,000 employees worldwide across about 4,300 business units. 59% of business is conducted outside France; five countries account for 70% of Group revenue (France, the UK, Germany, Spain and the US). Revenue by region (2025): Europe EUR59,298m (218,200 employees); North/Central/South America EUR9,729m (48,200 employees); Asia, Middle East, Oceania EUR3,805m (16,400 employees); Africa EUR1,768m (10,900 employees).

Business segments: Concessions (VINCI Concessions, VINCI Autoroutes - over 8,200 km of motorways, VINCI Airports - over 70 airports); Energy Solutions (VINCI Energies, Cobra IS); Construction (VINCI Construction, VINCI Immobilier). Market capitalisation at 31 December 2025: EUR70 billion; long-term credit ratings Standard & Poor's A- (stable) and Moody's A3 (stable).

Interests and views of stakeholders

Reference: page 198 (1.4.1 Interests and views of stakeholders).

The Executive Committee and Board of Directors are regularly informed of stakeholder views with potential Group impact; Board meetings often open with news updates on the Group's industries, and the Board receives summaries of financial/non-financial roadshows. VINCI's Board includes two employee representatives. Sustainability information was added to the agenda of VINCI SA's Social and Economic Committee meeting of 13 January 2026, which approved the sustainability report.

Key stakeholder groups and engagement channels: employees and representatives (regular meetings, workplace surveys, liaison with trade unions); suppliers and subcontractors (partnerships, assessments and audits); customers, primarily local authorities and businesses (regular meetings); investors and shareholders (AGM, results meetings, financial/non-financial roadshows); users of infrastructure and nearby residents (satisfaction surveys, customer service lines, open days, door-to-door visits); government authorities (public information meetings, consultation with elected officials, site visits). VINCI is a member of the UN Global Compact, Entreprises pour l'Environnement (EpE), Equilibre des Energies (EdEn) and Oree, and attended COP30 in Belem, Brazil in 2025.

Material impacts, risks and opportunities

Reference: page 189 (1.1.2.6 Results of the double materiality assessment); page 198 (1.4.2 Interaction of IROs with the Group's business model and strategy).

VINCI's 2024 double materiality assessment (updated in 2025) determined the following topical ESRS standards material: E1 Climate change (mitigation, energy, adaptation); E2 Pollution (light and noise pollution and vibrations); E3 Water and marine resources (water consumption and withdrawals); E4 Biodiversity and ecosystems (operations in/near biodiversity-sensitive areas, land use change); E5 Circular economy (resource inflows, waste); S1 Employees and non-employee workers (working conditions, health and safety, equal treatment, training and skills development); S2 Workers in the value chain (human rights, health and safety, forced labour); S3 Affected communities (regional socio-economic development, civil and political rights); G1 Business conduct (supplier relationships, corruption, whistleblower protection, corporate culture). S4 Consumers and end-users was assessed as not material and does not appear in the results table.

These IROs break down into 71 material impacts, risks and opportunities for the Group, scored via a 1-4 magnitude/likelihood methodology with a materiality threshold of 1.5/4.

Process to identify and assess material IROs

Reference: pages 187-188 (1.1.2.1-1.1.2.5).

VINCI's historical materiality approach was reworked into a double materiality assessment as required by the CSRD; carried out in 2024 and updated in 2025, covering all Group activities, geographies and the value chain. A committee of in-house experts (Environment, Social Responsibility, Finance and Legal, Audit, Ethics and Vigilance, and Human Resources departments) ran the process.

IROs are based on ESRS 1 Annex A issues plus four VINCI-specific issues: light/noise pollution and vibrations (E2); operations in/near biodiversity-sensitive areas (E4); land use change (E4); negative impacts on local communities (S3). Coverage was cross-checked against the Group's risk map, duty-of-vigilance plan, CDP/EcoVadis/Vigeo questionnaires, and SASB standards for engineering and construction services.

Magnitude/severity (scale, scope, irremediability) and likelihood were scored 1-4; IROs were material if impact and/or financial materiality exceeded 1.5/4. Results were reviewed by the Executive Committee, Audit Committee and Strategy and CSR Committee.

Disclosure requirements covered

Reference: ESRS 2 appendix tables, page 440 (list of disclosure requirements, IRO-2).

VINCI's sustainability statement reports on ESRS 2 (general disclosures) plus the following topical standards, per its own ESRS cross-reference index: E1 Climate change, E2 Pollution, E3 Water and marine resources, E4 Biodiversity and ecosystems, E5 Resource use and circular economy, S1 Own workforce, S2 Workers in the value chain, S3 Affected communities, and G1 Business conduct - all disclosed as material.

ESRS S4 (Consumers and end-users) is reported as not material - VINCI's cross-reference table marks SBM-2, SBM-3 and S4-1 through S4-5 all as "Not material".

Within the material topics, a small number of sub-disclosures use the ESRS phase-in provisions and are not yet disclosed: E2-6, E3-5, E4-6 and E5-6 (anticipated financial effects, "Not material - 2027 phase-in") and S1-15 (work-life balance metrics, "Not material - 2026 phase-in"). E1-8 (internal carbon pricing) is separately marked "Not material".

Transition plan for climate change mitigation

Shareholders approved VINCI's "environmental strategy and transition plan" at the General Meeting of 8 April 2021. It is "fully aligned with the Group's growth strategy" and "consistent with the Paris Agreement goal to limit global warming to well below 2 degrees C by the end of the century" (not 1.5 degrees C).

Two headline commitments: Scope 1 + market-based Scope 2 down 40% by 2030 vs. 2018; Scope 3 down 20% by 2030 vs. 2019. Both certified by SBTi in February 2022, revised "at least every five years."

Governance: "The Board of Directors reviews the climate transition plan and progress made annually"; implementation "hinges on the engagement of VINCI's Executive Committee." VINCI "aims to contribute to global net zero by 2050" but "has not yet set a quantified and certified target for this deadline."

Estimated CapEx 2026-2030: "over EUR1.5 billion." At end-2025, Group direct emissions were down 26% vs. 2018 (against the 40%-by-2030 target).

Reference: pages 210-214, 2.2.2.1 "Climate change mitigation and energy"

Policies related to climate change mitigation and adaptation

The mitigation policy reflects the Manifesto's "Accelerate the environmental transition" commitment. "Each of VINCI's business lines has incorporated the Group's emissions reduction commitments into their environmental policies, while adjusting them to address their specific situations."

Adaptation policy (p.220): "The Group is implementing an adaptation policy to increase its activities' resilience to climate change." Three goals: adapt Group infrastructure under concession to extreme weather; strengthen resilience of structures built for customers; develop adaptation solutions for customers. Measures: vulnerability analyses/adaptation plans for concession assets; resilience actions for structures; developing regional-resilience expertise.

The IRO-identification stage underpinning both policies uses IPCC scenarios (SSP1-2.6 for mitigation; SSP5-8.5, the most pessimistic scenario, for adaptation via the ResiLens tool) and Ademe's "Generation frugale" scenario.

Reference: page 220, 2.2.2.2 "Climate change adaptation"; pages 210-211, 2.2.2.1 "Climate change mitigation and energy"

Actions and resources in relation to climate change policies

Mitigation (own operations, four levers): (A) Employee mobility - 56% of new vehicle orders electric/alternative in 2025 (44% in 2024); France fleet more than 30% electric/plug-in hybrid (21% in 2024). (B) Site machinery/heavy vehicles (more than 30% of Scope 1&2) - e-Track tool live on more than 66% of VINCI Construction fleet; biofuels 4% of total energy (3% in 2024). (C) Industrial/building energy - asphalt plants at 81 kWh/tonne (82 in 2024). (D) Decarbonising energy mix - 46% of electricity from renewables (40% in 2024); more than 75 MWp solar capacity (47 MWp 2024).

Value-chain levers: (E) low-carbon concrete 32% of use (29% in 2024); (F) 55 EV charge points/100km on motorway network; (G) Exegy(R)/e-CO2NCERNED eco-design tools; (H) airport APU electrification, sustainable aviation fuel at 14 airports (10 in 2024).

Adaptation: ResiLens vulnerability assessments; VINCI Autoroutes pilot studies (more than 100km assessed); Sixense "Initiative Secheresse" (35+ homes); Springbank reservoir (Canada), Thames tunnel (UK). Adaptation revenue: EUR141m (2025) vs EUR118m (2024).

Reference: pages 213-219, 220-222

Targets related to climate change mitigation and adaptation

Group targets:

Business-line targets exceed the Group floor: VINCI Concessions met its initial 50%-by-2030 target early (by 2023), "reset its goal to 66%," then raised it "to 67%" in 2024 "to align with other motorway activities in France." VINCI Autoroutes revised in 2024 "from a 50% reduction of Scope 1 and location-based Scope 2 emissions to a 67% reduction of Scope 1 and market-based Scope 2 emissions by 2030."

Both Group targets are SBTi-certified (Feb 2022) to "well below 2 degrees C," explicitly not 1.5 degrees C. Net zero by 2050 is an aim only, not yet quantified/certified.

Adaptation target: 100% of high-risk concession infrastructure to have "initiated the development of a climate adaptation plan" by end-2026; 13% of high-risk assets "covered by a validated adaptation plan" at 31/12/2025.

Reference: pages 210-212, 221

Energy consumption and mix

Total energy consumption: 10,559 GWh (2025) vs 10,344 GWh (2024), +2%, "mainly due to changes in scope, especially the integration of FM Conway."

Diesel: "50% of total energy consumption in 2025, down from 54% in 2024." Biofuels: 4% (3% in 2024). Renewable electricity used: 768 GWh (640 in 2024, +20%) = 46% of electricity consumed (40% in 2024) - sourced 64% from renewable certificates, 16% supply contracts, 13% PPAs, 7% self-consumption.

By business line: Construction 71% (7,492 GWh), Energy Solutions 21% (2,227 GWh), Concessions 8% (839 GWh).

Energy intensity: 2.2 GWh per EURm net income from high-climate-impact activities (2.1 in 2024); "VINCI's activities are all considered to be of high climate impact" (net income EUR4,903m).

Reference: pages 222-223, 2.2.3.1 "Energy mix"

Gross Scopes 1, 2, 3 and Total GHG emissions

(thousands of tonnes CO2e; figures cross-validated: baseline + 2025 + 2024 sums reconcile exactly)

"About 88% of upstream emissions come from purchases" (mainly concrete/steel/bitumen). Downstream: "more than 16 million tonnes of CO2 come from traffic on the VINCI Autoroutes and VINCI Highways networks," 3 million tonnes from airport landing/take-off cycle and passenger access, about 9 million tonnes other.

Carbon intensity (MB): 0.67 tCO2e/EURm revenue (0.70 in 2024). 6% of Scope 1 from regulated ETS both years.

Reference: pages 224-227, 2.2.3.2 "GHG emissions" / 2.2.3.3 "Progress against emissions reduction targets"

GHG removals and GHG mitigation projects financed through carbon credits

VINCI states its two 2030 Group targets will be met "by directly reducing emissions, without using offsetting mechanisms" (Net Zero Initiative framework, Carbone 4).

Carbon credits are used only at sub-group level: "VINCI Airports is striving to achieve net zero under the Airport Carbon Accreditation (ACA) programme by committing to a 90% reduction of Scope 1 and 2 emissions and carbon neutrality for Scope 3 by 2050 at the latest. For this, carbon credits may be used to offset unavoidable residual emissions." Credits fund "natural sequestration projects (reforestation or carbon capture) or emission reduction projects (such as hydroelectric power plants or energy efficiency programmes)," certified to "Gold Standard, Verra, MDP, REDD+, Bas Carbone label."

Per the source table (complex/partly ambiguous in extraction): total removal credits owned before 2025 were approximately 12.7 ktCO2e, with a further approximately 15.2 ktCO2e added during 2025; total reduction credits owned before 2025 were approximately 12.3 ktCO2e. Named project: Portugal's "Hectares da Bioesfera programme, launched in 2025" - 100,000 trees on 100 hectares, a 20-year project.

Reference: pages 219-220, 2.2.2.1 "Climate change mitigation and energy" (Carbon offsetting projects)

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

Transition risks (qualitative, not monetised in the reviewed text): "Increase in costs (OpEx) resulting from the implementation of carbon pricing tools (carbon tax, carbon border adjustment mechanism, etc.)"; "Loss of revenue in markets that contribute significantly to greenhouse gas emissions and could shrink as a result of more stringent regulations."

Physical risk: "Losses related to the partial deterioration or total destruction of civil works or facilities (asset depreciation and an increase of OpEx or a decrease in revenue) due to extreme weather events."

Opportunities, quantified: building renovation = 4% of 2025 revenue; energy-efficiency equipment revenue EUR2.3bn (EUR1.6bn 2024); electricity transmission/distribution revenue EUR7.9bn (EUR5.8bn 2024); adaptation-project revenue EUR141m (EUR118m 2024).

Financial assessment of transition plan: a 2019 "in-depth analysis involving all operational entities was carried out to identify the levers required... and the related investments needed"; each business line built "an action plan and a corresponding budget" (e.g. VINCI Autoroutes' Environment Ambition Plan). Locked-in emissions (motorway/airport assets) analysis "did not identify any material impacts at Group level."

Reference: pages 208-209 (risk/opportunity IROs), 214 (financial assessment)

Policies related to pollution

VINCI's only material pollution-related IRO is the risk of work stoppage from light or noise pollution or vibrations, limited to VINCI Construction's activities (earthworks, building, network installation/maintenance in urban areas). The Environmental Guidelines, signed in November 2020 by VINCI's Chairman/CEO and the Secretary of the Group's European Works Council, provide the framework for reducing environmental impacts and risks Group-wide. All VINCI companies must apply these guidelines and ensure subcontractors and joint contractors also take appropriate action on the ground. VINCI companies systematically roll out environmental management plans and training/awareness-raising initiatives to prevent all types of pollution and incidents, including emergency situations, with pollution issues mainly concerning light/noise pollution and vibrations at worksites.

Reference: page 234

Actions and resources related to pollution

• Environmental management plans: adapted to local situations, meeting regulations and certification standards such as ISO 14001; cover all light/noise/vibration risks in construction activities
• Pollution-prevention measures: high-performance equipment and maintenance to cut leak/fire/explosion risk; anti-pollution basins, filters and devices to retain particles/liquids; barriers, slopes and acoustic panels to protect animals and reduce resident noise exposure; regular employee training including incident simulations and 15-minute environment sessions; incident reporting/analysis tools (e-Care, Watch, BeSafe); annual reporting to division management/executive committees
• Noise/vibration reduction: noise studies at major worksites from the design phase; adjusted working hours; sound level meters and seismographs; real-time monitoring at Ottawa Light Rail Transit (Canada); seismographs at quarries under public-authority supervision
• Stakeholder consultation: MonChantier/InfoChantier digital tools; grievance committees (e.g. Civil Engineering France Division West delegation worksites); VINCI Airports publishes flight-path and noise-monitoring data online

Reference: pages 234-235

Targets related to pollution

VINCI Construction has set a goal of zero environmental accidents, reinforced by sharpened focus on accident analysis, findings-sharing, training and 15-minute environment sessions at worksites and operating sites. No separate quantified target (e.g., a percentage reduction in noise/light pollution incidents) is stated in the reviewed text. Performance monitoring (paragraph 2.4.3) reports that in 2025, no major environmental incidents were reported concerning negative impacts from light or noise pollution or vibrations, and that grievances from local residents are monitored independently at Group worksite level.

Reference: page 234 (target); page 235 (performance, para. 2.4.3)

Policies related to water and marine resources

As part of its environmental ambition, VINCI implements policies to conserve water resources throughout its value chain, especially in areas of water stress, and sets targets for business lines to optimise withdrawals, collect and reuse water (including via closed water loops), and implement water-saving technologies. These targets are a voluntary initiative. Implementing Group water-conservation policy is part of VINCI's environmental ambition and falls under the responsibility of the Group's Vice-President for the Environment. VINCI Energies collaborates with design firms on smart public lighting that reduces light dispersion and preserves dark corridors for nocturnal biodiversity; the need to preserve dark corridors is systematically written into lighting-operation contracts.

Reference: pages 235-236

Actions and resources related to water and marine resources

VINCI's water action plan covers three initiative types, plus customer-facing solutions:

• Measuring withdrawals/detecting leaks: VINCI Concessions' Smart Metering tool (rollout accelerated in 2025) monitors withdrawals in real time and auto-detects leaks; over EUR2.5 million invested in 2025 in airport water-conservation measures (new meters at Funchal, Ponta Delgada, Tampico); a leak found by London Gatwick meters cut purchased water by 38,000+ litres in 2025; Funchal meters enabled repair of a ~75,000 cu. m leak; Manaus airport installed self-closing faucets, aerators, urinal sensors and meters
• Reducing water needs: VINCI Airports' POS water reduction plan; Portuguese airports' predictive watering system (20-30% withdrawal reduction); drought management plans (e.g. Faro airport)
• Recycling/reuse: 18 VINCI Concessions sites equipped with rainwater collection in 2025 (Las Americas, Belgrade); Reut by VINCI (2024 Environment Award) reusing treated wastewater on the A62 worksite; Soletanche Bachy using seawater for grout at Port-la-Nouvelle and Puerto Bolivar; rainwater harvesting saving 3+ million litres/year at VINCI Construction Grands Projets and Taylor Woodrow plants

Reference: pages 236-237

Targets related to water and marine resources

Reference: pages 236, 238

Water consumption

VINCI responded to the CDP Water Security questionnaire for the 14th time in 2025 (one of 22,000 companies participating, supported by 746 global investors) and achieved a B score, maintaining its prior performance level.

Water withdrawals, 2025 (in thousands of cu. metres):

Withdrawals fell 23% (7,150 thousand cu. m), mainly due to lower French quarry dewatering from reduced 2025 rainfall. Airport withdrawals rose 3% on higher traffic and leaks; Gatwick smart meters cut its withdrawals 7% after leak repair.

Reference: page 237

Transition plan on biodiversity and ecosystems

VINCI has committed to achieving no net loss of biodiversity by 2030, mitigating impacts via the avoid-minimise-offset (AMO) hierarchy. In 2024 it renewed its commitments to act4nature international, validated by a steering committee including the French IUCN Committee, environmental non-profits, France's National Museum of Natural History and the UN Global Compact Network France, structured around four focuses: strengthening governance; improving knowledge; reducing the pressures of the Group's activities on biodiversity; and developing capacity to restore natural environments and support customers. In December 2024 these commitments were recognised by Business for Nature's "It's Now for Nature" campaign (85+ partner coalition). In 2025, VINCI Concessions launched a biodiversity strategy for every airport, motorway and railway site, built on three pillars: Reveal, Reduce, Restore. A ~90-expert Biodiversity Task Force meets three times a year to monitor regulation, build expertise, analyse risk and share best practice.

Reference: pages 239-240

Policies related to biodiversity and ecosystems

VINCI applies the avoid, minimise, offset (AMO) hierarchy to mitigate its activities' impacts on natural environments, underpinned by its 2030 no-net-loss-of-biodiversity commitment and its renewed act4nature international commitments (validated by a steering committee including the French IUCN Committee, France's National Museum of Natural History and the UN Global Compact Network France). At VINCI Autoroutes, AMO is embedded in all processes, from design and construction through operation and maintenance, including structures for safe wildlife crossings that reduce habitat fragmentation. VINCI Construction strictly applies the AMO hierarchy, aiming for no net loss of biodiversity; in 2025 VINCI Construction GeoInfrastructure and the Earthworks, Maritime and River Works delegation continued the "Actons la Bionecessite" initiative, targeting biodiversity impacts beyond regulatory/contractual requirements. VINCI Immobilier is the first nationwide property developer with a "no net land take" commitment, over 20 years ahead of France's Climate and Resilience Law target.

Reference: page 239

Actions and resources related to biodiversity and ecosystems

Actions follow the four act4nature focuses:

• Governance: Biodiversity Task Force (~90 experts) meeting 3x/year
• Knowledge: 1,000+ non-profit/research partnerships (600 voluntary) in 2025; VINCI Autoroutes Foundation biodiversity mission (109 projects supported by end-2025); ecological quality indicator (IQE) tested on ~40 French quarries since 2012; Murmuration land-use classification tool (64 airports analysed); Netcarbon carbon-sequestration indicators; INPN fauna/flora data-sharing since 2012 (target: +20% inventory data contributed); AgroParisTech "lab recherche environnement" research partnership (since 2008/renewed 2023)
• Reducing pressures: VINCI Immobilier land recycling (59% of activity in 2025); 203 wildlife-crossing structures built 2010-2024; quarry biodiversity/water action plans (target: 100% of quarries by 2030); Building France Division targets 100% certified wood by 2030 (85% achieved in 2025); zero plant-protection-products target met at 55/56 VINCI Airports and 6/8 VINCI Autoroutes regional divisions by end-2025; IAS management plans at VINCI Construction worksites and French quarries
• Restoration: A355 European hamster reintroduction (Strasbourg); Equo Vivo(R) ecological engineering brand; Revilo(R) urban nature-based solutions (100+ worksites since 2024); HS2 no-net-loss biodiversity metric (UK)

Reference: pages 240-243

Targets related to biodiversity and ecosystems

Reference: page 244 (land take, quarries, plant protection); page 245 (wood certification, land recycling revenue)

Impact metrics related to biodiversity and ecosystems change

• Less than 1% of VINCI's fixed sites (quarries, plants, offices, airports, linear infrastructure) are in or near IUCN category I-III protected areas, Ramsar sites, state-specific protected areas, Unesco MAB biosphere reserves or Unesco World Heritage Sites; ~7% of fixed sites (mainly motorways) are near Natura 2000 areas; 5% are in or near key biodiversity areas
• Wildlife crossings/fenced sections (VINCI Autoroutes): 1,229 crossings for small/large wildlife in 2025 (1,224 in 2024); 8,979 km of fenced sections (8,949 km in 2024)
• Quarry biodiversity indicators (VINCI Construction): 38% of quarries have set up a CLCS local consultation/monitoring committee (38% in 2024); 20% have partnerships with local naturalists (20% in 2024)
• "No net land take" (Delta DA), VINCI Immobilier: 16% in 2025 vs 15% in 2024 (target 0% by 2030)
• Certified sustainable structural timber, Building France Division: 85% in 2025 vs 60% in 2024

Reference: page 244 (sensitive areas, wildlife crossings, quarry indicators, land take); page 245 (timber certification)

Policies related to resource use and circular economy

VINCI's circular economy strategy sets three policy levers to address the material impacts, risks and opportunities on resources and waste:

• Promoting construction techniques/materials that economise on natural resources (reducing virgin material use, using bio-sourced materials, advancing reuse)
• Improving waste sorting to widen waste recovery across the Group's businesses
• Increasing the supply of recycled materials and processing facilities

VINCI Construction requires suppliers to complete environmental and social questionnaires, audits suppliers of high environmental-impact products (concrete, equipment, site supplies, transport), and certifies activities under ISO 14001 and EcoVadis. Concessions systematically write waste-sorting and management clauses into subcontractor/service-provider contracts at the tendering stage. Estimated CapEx/OpEx to implement these action plans was deemed immaterial relative to Group totals.

Reference: pages 228-231

Actions and resources related to resource use and circular economy

Key actions under VINCI's three circular-economy levers:

• Reducing virgin material use: reclaimed asphalt pavement (RAP) reused in new mix (A7, Drome: 50% of binder/base layers, 10% of surface course; Karlovarska Street, Prague: cold-in-place recycling); Refresh(R) in-situ cold resurfacing process; Optipoutre hollow-beam solution (up to 40% less concrete); Taylor Woodrow UK train depot (53% less concrete via smaller, high-density piles)
• Bio-sourced materials: Arbonis timber-construction subsidiary; Building France Division to buy only certified structural timber by 2030; 800+ employees trained in wood/mixed-structure building
• Reuse: Backin programme (2024 Environment Award, Greater Paris); Emat digital tool (UK) for worksite material exchange; approximately 17,000 sq. m of false flooring, 10 km of cables and 1 km of cable trays reused at One Monceau, Paris
• Recycled materials supply: FM Conway (UK) acquisition (4 recycling plants); TRX80 asphalt plant, Fos-sur-Mer (up to 80% recycled asphalt; 96,000 t produced in 2025, 50% RAP vs 46% in 2024); Granulat+ network (67% of sites with dedicated recycling capability in 2025); Ogeo(R) recycled-aggregate brand

Reference: pages 228-232

Targets related to resource use and circular economy

Reference: pages 228-232

Resource inflows

Consumed resources amounted to nearly 55 million tonnes in 2025, 6% of which were recycled or reused. Bio-based materials (wood) represented less than 1% of consumed resources; 27% of wood used was certified (23% in 2024).

Consumed resources, in thousands of tonnes (2025 / 2024 / change):

• Aggregates: 39,270 / 37,594 / +4%
• Bitumen: 1,646 / 1,563 / +5%
• Concrete: 13,028 / 13,829 / -6%
• Steel: 607 / 591 / +3%
• Wood: 59 / 79 / -25%
• Total: 54,610 / 53,656 / +2%

Resources produced/extracted from quarries (World / of which France, 2025):

• Asphalt mix: 29 Mt world / 10 Mt France (23%/25% RAP content respectively)
• Aggregates: 84 Mt world / 46 Mt France (19%/24% recycled material share respectively)

2024 figures for resources consumed by subcontractors were corrected/removed from the consumed-resources total in the methodology note.

Reference: pages 232-233

Resource outflows

VINCI defines materials and waste across four categories: hazardous, non-hazardous, inert, and excavated soil. In 2025, VINCI companies generated and managed 31,908 thousand tonnes of materials and waste (+14% vs 2024's 27,927 thousand tonnes), primarily due to higher volumes of excavated soil and inert waste, which together accounted for 94% of the total (mainly from the Construction business).

More than 70% of this total was recovered (22,190 thousand tonnes recovered, vs 17,629 in 2024, +26%), with recovery rates varying by category: 42% for hazardous waste vs 89% for inert waste. An average of 81% of VINCI Construction's waste in France is recovered, versus 61% for the rest of the world. Hazardous waste totalled 345 thousand tonnes in 2025 (481 in 2024), including paint, aerosol sprays, solvents and waste electrical/electronic equipment. VINCI companies do not handle radioactive waste treatment.

Reference: page 233

Waste

Materials and waste by category, 2025, in thousands of tonnes (Hazardous / Non-hazardous / Inert / Excavated soil):

• Total generated: 345 / 1,150 / 10,312 / 20,101 (Group total: 31,908, +14% vs 2024)
• Recovered: 145 / 702 / 9,134 / 12,209 (Group total: 22,190, +26%; recovery rate 70% vs 63% in 2024)
  • of which reused: Group total 7,660 (+7% vs 2024)
  • of which recycled: Group total 10,004 (+38% vs 2024)
  • of which other recovery: Group total 4,526 (+40% vs 2024)
• Subject to disposal: 200 / 448 / 1,178 / 7,892 (Group total: 9,718, -6%; disposal rate 30% vs 37% in 2024)
  • of which landfilled: Group total 8,779 (+26% vs 2024)
  • of which incinerated: Group total 40 (+38% vs 2024)
  • of which other disposal: Group total 899 (-73% vs 2024)

Separately, VINCI's Backin reuse programme (Building France Division and VINCI Energies Building Solutions, France) channelled more than 2,500 tonnes of materials (ventilation ducts, false flooring tiles, guardrails) into reuse in 2025.

Reference: page 233

Policies related to own workforce

Reference: pages 249-268 (3.1.2-3.1.4).

VINCI's social policy governance is decentralised: the Group HR Department sets core strategies (working conditions, health and safety, social dialogue, equal opportunities, remuneration, training), reviewed regularly by the Executive Committee and Board of Directors; business-line HR departments adapt policies to their own activities, coordinated via the HR Board; VINCI Pivot Clubs and internal collaboration platforms disseminate and monitor measures locally.

Anchoring documents: the VINCI Manifesto (CEO-endorsed) and VINCI's Guide on Human Rights, which requires respect for freedom of association and collective bargaining rights, and the Code of Ethics and Conduct's provisions on trade union independence/pluralism. VINCI is a member of the Global Deal multi-stakeholder social-dialogue initiative since 2018. Health and safety policy is built around 10 key safety rules ("The Way We Work", VINCI Construction) and business-line-specific commitments (VINCI Autoroutes: zero-injuries target for road risk; VINCI Energies: "every accident can be avoided" embedded in Shared Strategic Plans; VINCI Concessions: zero-accidents ambition).

Employee engagement processes

Reference: page 249 (3.1.2).

Social dialogue operates on three levels: Group bodies (Group Works Council for France, European Works Council), supra-legal business-line bodies (VINCI Energies, VINCI Construction), and company-level bodies, following a principle of subsidiarity.

Group Works Council (France, ~36.7% of workforce): 30 primary + 17 alternate representatives + 5 trade union representatives; management represented by the CEO, VP Human Resources and Director of Social Affairs; agreement runs to 2027; Bureau meets at least 3 times/year, 2 plenary meetings/year.

European Works Council (EEA + Switzerland + UK, 73.7% of workforce at 31/12/2025): 31 full + 31 alternate members from 15 countries with more than 500 employees; agreement covers 2023-2026; Bureau meets 4 times/year; ESG-dedicated committee since 2018 (meets at least twice a year); consulted on the FM Conway and EnergoBit acquisitions in 2025.

2025 metrics: 73% of global workforce covered by a collective agreement; 9,403 employee representatives worldwide (78% in France); 1,843 collective agreements signed.

Remediation channels

Reference: page 268 (3.1.4).

Employees can raise concerns through HR departments, health and safety representatives, line managers, employee representative bodies, or (for confidentiality) ethics officers at business-line or Group level. VINCI Integrity, the Group's whistleblowing procedure, lets any individual safely and anonymously report incidents involving VINCI, its subcontractors or suppliers, anywhere in the world.

VINCI's decentralised, multi-local organisation also encourages local reporting procedures, on the view that local systems are better positioned to proactively handle reports, implement corrective measures and reinforce prevention. Investigations may lead to disciplinary action, recurrence-prevention steps, or remediation measures.

2025 metric: no severe human rights incidents (forced labour, child labour, human trafficking) were reported involving the Group's own staff; consequently, no related fines, penalties or damages were recorded.

Actions on material impacts on own workforce

Reference: pages 249-268 (3.1.2-3.1.3.4).

Working conditions: VINCI views its workforce as its "main asset"; decentralised policy delivery through company-level dialogue; remuneration/benefit-sharing commitments set out in the VINCI Manifesto.

Health and safety: 10 key safety rules ("The Way We Work"); business-line-specific programs (VINCI Autoroutes road-risk action plan for patrol officers; VINCI Energies safety embedded in annual Shared Strategic Plans; VINCI Concessions collective-vigilance culture); ISO 45001 certification process; network of 2,850+ H&S specialists.

Equal opportunities: Inclusion and Diversity network (650+ members since 2011); Diversity Label held by multiple entities; gender-equality actions (internships, intergenerational mentoring, pay-gap studies, legal support for foreign employees).

Training and skills: 7,053,383 training hours delivered in 2025 (2024: 5,897,755), reaching 79% of the workforce, with the largest single share (49.1%) devoted to health and safety.

Targets related to own workforce

Reference: no single clean page reference is given by VINCI's own cross-reference index for this disclosure requirement; targets are stated across 3.1.3.2-3.1.3.3 (pages 256, 261).

• Gender diversity: women to make up 30% of the Group's managers and management committee members by 2030 (Manifesto commitment; 24.3% achieved in 2025, up from 23.6% in 2024). VINCI Concessions has its own target: 25% of all management committee positions held by women by 2026.
• Health and safety: VINCI Autoroutes' prevention policy "targets zero injuries" for road risk (patrol officers); VINCI Concessions and VINCI Energies express zero-accidents ambitions, though these are qualitative commitments rather than dated numeric targets.

No consolidated, Group-wide quantified target with a specific year was found for overall lost-time accident frequency, training hours, or other S1 metrics beyond the gender-diversity targets above; VINCI states for training (S1-13) that targets are set case-by-case by business line rather than centrally.

Employee characteristics

Reference: pages 246-248 (3.1.1.3).

Total workforce: 293,786 employees at 31 December 2025 (2024: 284,526, +3.3%), across more than 120 countries. Geographic split: 74.3% of staff employed by European entities, 25.7% outside Europe. France is the Group's only country representing more than 10% of total workforce (36.7% of the total, per the geographic breakdown table).

Gender: female share of total workforce stable at 17.5% in 2025.

Contract type: 271,969 employees on permanent/site contracts; 21,817 on non-permanent contracts (including work-based training and French fixed-term contracts).

Turnover: 23% in 2025 under the ESRS S1 definition (2024: 25%); overall employee turnover approximately 30% (2024: 34%).

Characteristics of non-employee workers

• VINCI companies engage temporary (agency) workers as non-employee workers to address the cyclical nature of activities and temporary fluctuations.
• Headcount: 25,482 temporary staff (full-time equivalent) in 2025, up 6.7% from 23,891 in 2024.
• Gender split: men 24,237 (95.1%); women 1,245 (4.9%).
• By business line (FTE, 2025): VINCI Construction 15,935; VINCI Energies 7,696; VINCI Airports 1,315; Cobra IS 490; Other concessions 35; VINCI Autoroutes 3; VINCI Immobilier/holding 8.
• It is compulsory for Group entities to use approved temporary employment agencies. In France (36.7% of workers deployed by the Group), a framework agreement governs agency approval based on occupational health and safety criteria, including disclosure of H&S data and demonstrated safety-culture training.
• Temporary workers have their own monitored lost-time accident frequency rate (see S1-14).

Reference: pages 248, 260

Collective bargaining coverage and social dialogue

• Global collective agreement coverage: 73% of the global workforce in 2025.
• Employee representatives worldwide: 9,403 (78% in France), vs 9,444 (79% in France) in 2024.
• Collective agreements signed in 2025: 1,843 total - remuneration/social protection 876 (1,015 in 2024); flexible work arrangements 355 (229 in 2024); trade union rights 174 (224 in 2024); inclusion/diversity 149 (181 in 2024); quality of life at work 65.
• France (only country more than 10% of workforce): 97.3% of workforce covered by employee representatives (97.3% in 2024); 98.1% covered by collective agreements (98.3% in 2024) - both in the document's 80-100% coverage band.
• Non-EEA estimate: Central and South America (11.3% of workforce) falls in the 60-79% collective-bargaining coverage band.
• Strikes: 14,506 employee-absence days worldwide in 2025 (6,174 in France), out of 69 million days worked (vs 11,090/6,209 days out of 66 million in 2024).

Reference: page 251

Diversity metrics

• Female share of total workforce: 17.5% in 2025 (stable vs 2024).
• Female managers: 24.3% in 2025 (23.6% in 2024); up from 22% in 2022.
• Executive/governance bodies: women held 3 of 14 Group Executive Committee seats (21%, vs 23% in 2024) and 13 of 68 Management and Coordination Committee seats (19%, same as 2024).
• Management committees Group-wide: 136 women, 25.5% of all members in 2025 (20.5% in 2024).
• Gender equality index: average score of 83/100 across 929 eligible Group companies in France and worldwide (50+ employees; 2024 data).
• Index rollout: implemented in 153 of 452 eligible companies (more than 50 employees) across 27 countries outside France by end-2024.
• Diversity Label held by multiple VINCI entities in France (incl. all VINCI Autoroutes entities), plus UK, Spain and Germany.

Reference: pages 261, 264

Adequate wages

• VINCI states employees have "the right to work in a rewarding and motivating environment, where they receive fair compensation or a living wage... proportional to their work" and covering essential needs.
• VINCI Facilities UK (VINCI Construction) is accredited by the Living Wage Foundation as a Recognised Living Wage Service Provider; other entities are pursuing this accreditation.
• A Group-level working group (set up 2023) partnered with Fair Wage Network in 2024 to analyse individual pay levels, repeating the exercise in 2025 with a new internal visualisation tool.
• Coverage of pay analysis: nearly 157,000 employees across more than 1,000 Group companies in 7 countries (France, Spain, Germany, UK, Portugal, Brazil, Morocco) - over 50% of the Group's workforce.
• Findings: 100% of employees analysed are paid at or above the minimum wage; more than 99% receive at least the living wage per Fair Wage Network benchmarks. Analysis to continue with a gradually expanding scope.

Reference: pages 253-254

Social protection

• VINCI launched a universal social protection framework in 2022, effective across the Group from 1 January 2025, approved by the Executive Committee, applying to all employees regardless of category, business line or country of operation.
• The framework rests on four guarantees across two areas:
  • Social insurance: compensation of at least 12 months' gross base salary for employees/families in the event of death or permanent total disability (professional or private causes).
  • Parental benefits: 14-week maternity/adoption leave at full salary; 3 days' second-parent leave at full salary.
• Outside this baseline, Group companies retain independence over social insurance/healthcare cover, adapted to local state provisions and market practice.
• The European Works Council receives progress updates on the framework's rollout.
• Metric: 100% of employees are eligible for family-related leave (maternity, paternity, second-parent, adoption, parental leave).

Reference: pages 252, 254-255

Persons with disabilities

• Policy has three strands: redeployment of incapacitated staff, recruitment of people with disabilities, and use of social enterprises/sheltered workshops (e.g. VINCI Facilities Entreprise Adaptee, an accredited "entreprise adaptee").
• Trajeo'h (established 2008, 8 regional delegations) coordinates redeployment and continued-employment support; in 2025 it supported 1,293 people with disabilities in France (1,186 in 2024) and trained 75 disability correspondents.
• Recruitment: 4,240 people with disabilities hired in France in 2025, vs 3,315 in 2020.
• Workforce share: 1.4% of managers (1.3% in 2024) and 2.2% of non-managers (2.0% in 2024) have disabilities; 5,891 employees with disabilities Group-wide in 2025 (5,340 in 2024).
• VINCI Autoroutes disability employment rate: 11% in 2025.
• Agefiph offset contribution (France): EUR4.5 million in 2025. No quantified Group target is set for disability employment.

Reference: pages 263-264

Training and skills development metrics

• Total training: 7,053,383 hours delivered in 2025 (5,897,755 in 2024); 24 hours per employee (21 in 2024).
• Reach: 231,205 employees trained, 79% of the workforce (77% in 2024).
• Annual appraisal rate: 53% overall, 63% for women (48%/58% in 2024).
• By subject (2025): health & safety 3,464,683 hrs (49.1%); technical 2,016,350 hrs (28.6%); management 408,357 hrs (5.8%); admin/support 450,075 hrs (6.4%); other 229,716 hrs (3.3%); languages 165,072 hrs (2.3%); ethics/vigilance 161,880 hrs (2.3%); environment 111,770 hrs (1.6%); diversity 45,480 hrs (0.6%).
• Internal training centres: 1,624,993 classroom hours (67,718 trainees); 387,507 e-learning hours (156,977 trainees).
• Hours/employee by category: managers 22; non-managers 25; men 25; women 22.
• No centralised quantitative Group targets are set for training; targets are set case-by-case by business line.

Reference: pages 267-268

Health and safety metrics

• Lost-time accident frequency rate (employees): 5.70 in 2025 (2,939 accidents) vs 5.80 in 2024 (2,879) and 5.32 in 2020. Definition: accidents times 1,000,000/hours worked; includes fatal accidents.
• Temporary workers: frequency rate 13.19 in 2025 (637 accidents) vs 13.14 in 2024, 14.09 in 2020.
• Severity rate (employees): 0.42 in 2025 (216,380 days lost) vs 0.41 in 2024, 0.44 in 2020. Fatal accidents are assigned a fixed 365 lost days.
• Fatalities: 10 employees and 1 temporary worker in 2025 (3,650 lost days from fatal accidents). Fatal accident frequency rate: 0.19 in 2025 (0.12 in 2024) [times 10,000,000/hours worked].
• Occupational illness (Group): 448 recognised cases in 2025 (+16.7%), frequency rate 0.87, 82,674 days lost (+25.9%), severity rate 0.16. Zero occupational-illness fatalities in 2025 and 2024.
• 49% of training hours (3.5m hours) devoted to H&S in 2025 (29%/2.3m hours in 2024). Network of 2,850+ H&S specialists.

Reference: pages 258, 260

Compensation metrics (pay gap and total compensation)

• Gender pay gap: women earn on average 2.2% less than men's average hourly wage (2.3% in 2024).
• Average gender equality index: 83/100 across Group companies.
• Average annual salary (EUR thousands): Group total 43 (2025) vs 41 (2024) - managers 73 (70 in 2024), non-managers 36 (34 in 2024). Men: total 44, managers 77, non-managers 36. Women: total 40, managers 60, non-managers 32.
• Employer social contributions: 31% of payroll (2025) vs 30% (2024).
• Payroll expenses: EUR16.5 billion in 2025, 22.1% of revenue (EUR15.3bn / 21.4% in 2024).
• Employee ownership: 11.3% of VINCI's share capital at end-2025 (10.9% in 2024); 254,753 employees eligible for share ownership programmes; total paid under share ownership/incentive/profit-sharing/retirement plans in France approximately EUR589 million (EUR533 million in 2024).
• CEO pay-ratio detail is cross-referenced to the Corporate Governance report (para. 4.1.3.2) rather than restated here.

Reference: page 255

Incidents, complaints and severe human rights impacts

• Discrimination/harassment complaints: 507 filed in 2025 by employees and non-employee workers (via annual ethics/vigilance reporting and the VINCI Integrity platform); 285 led to an investigation (vs 383 filed / 292 investigated in 2024).
• No situations were reported via OECD National Contact Points in 2025 (same as 2024).
• Total fines/penalties/damages linked to these incidents are "not currently consolidated at Group level"; a working group has been set up to define a reporting procedure, with the reporting scope to be expanded gradually.
• Severe human rights impacts: "No severe human rights incidents (forced labour, child labour, human trafficking) were reported during the period involving the Group's own staff," including no non-compliance with the UN Guiding Principles, ILO fundamental conventions or OECD Guidelines. No related fines, penalties or damages were recorded.

Reference: pages 265, 268

Policies related to value chain workers

VINCI joined the UN Global Compact in 2003 and commits to respecting human rights within its sphere of influence. Its 2024 Group procurement policy (spearheaded by the CEO, published in the Group's five main languages on the intranet) requires purchasing staff to prohibit illegal/concealed labour and align working conditions with ILO fundamental conventions (child labour, forced labour/human trafficking, discrimination and harassment).

The All-round Performance Charter for Purchasing Partners sets out expected supplier behaviour on human rights, labour standards, health and safety, and environmental protection, and requires partners to inform their own employees of VINCI's whistleblowing system. In 2025, 100% of strategic suppliers at VINCI Construction Road France and Networks France signed the charter.

Purchases totalled EUR40.1 billion in 2025 (54% of revenue, +1.8% vs 2024), of which subcontracting was EUR14.5bn (+4.3%) and temporary staff EUR1.8bn (0.0%).

Reference: pages 269-270

Processes for engaging with value chain workers about impacts

Sustainability issues are addressed through ongoing exchanges between Group purchasers and suppliers, subcontractors, service providers and temporary employment agencies, structured throughout the procurement process (selection, tenders, contractual relationship) via regular meetings, specific assessments and on-site audits.

At operational level, Group teams are in direct contact with subcontractor and service-provider workers on site, who therefore have direct access to VINCI employees and to the channels put in place to raise concerns.

At Group level, VINCI carries out human rights assessments at worksites, responsible subcontracting audits, and social audits of at-risk suppliers, each including anonymous interviews with employees of subcontractors, service providers and suppliers, with assessors focusing particularly on the most vulnerable categories of workers (foreign, low-skilled, migrant workers). Where issues are identified, assessors follow up on the corrective actions taken.

Reference: page 273

Processes to remediate negative impacts and channels for value chain workers to raise concerns

VINCI has implemented VINCI Integrity, a whistleblowing reporting and processing procedure through which "any individual can safely and anonymously report incidents or behaviour involving the VINCI Group, as well as its subcontractors and suppliers, anywhere in the world." It is explicitly "open to all workers from across the value chain."

VINCI also encourages local reporting procedures, since its decentralised, multi-local organisation means a company, project or worksite is better positioned to proactively handle reports (including from temporary workers, indirect staff, end users, or local residents) and implement corrective/remediation measures.

Further detail is cross-referenced by VINCI to paragraph 4.2.3 (page 284) and to chapter F, "Duty of vigilance plan" (pages 299 and 306).

Reference: page 273

Taking action on material impacts on value chain workers

VINCI's 2025 responsible-procurement actions centred on three areas: training, tool development, and performance monitoring.

• A semi-automated social/environmental risk mapping tool (built by the Social Responsibility Department, 2024-2025) covers 18 issues across more than 100 purchasing categories already assessed, in French, English and Spanish
• The ESG supplier questionnaire was overhauled in 2025; more than 20 sector-specific risk questionnaires now exist for calls for tenders
• On-site supplier audits prioritise Tier 1 suppliers (extending to Tier 2+); an audit scorecard (launched Q4 2024) was tested with VINCI Construction's Road France and Networks France divisions on high-visibility workwear suppliers from Tier 1 to Tier 5
• More than 250 in-house auditors in France have completed training to conduct subcontractor social audits and worker interviews
• The "zero accidents" objective in the VINCI Manifesto applies to "all people - employees, temporary workers or subcontractor staff" on Group sites

2025 metrics (pilot scope: 4 business lines in France + 1 international division, ~30% of Group purchases, 90% of France purchasing spend): 2,382 employees covered by responsible-procurement awareness actions; 32% of purchasers trained; 75% of purchase spend covered by E&S risk mapping.

Reference: pages 270-274

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

No explicit dated or quantified forward target (e.g., a stated percentage-by-year goal for supplier-audit coverage or subcontractor vetting) was found in the reviewed range for ESRS S2.

The clearest disclosed objective is qualitative: the "objective to achieve zero accidents," set out in the VINCI Manifesto, which "applies to all people - employees, temporary workers or subcontractor staff - working on the Group's construction or operating sites."

The 2025 figures reported (2,382 employees covered by awareness actions; 32% of purchasers trained; 75% of purchase spend risk-mapped) are described as a "pilot scope" baseline that reporting "will gradually be extended" to cover, rather than as fixed numeric targets.

Reference: page 272 (zero-accidents objective); page 274 (metrics/pilot scope)

Policies related to affected communities

The VINCI Manifesto (championed by the CEO) commits the Group to strengthening social cohesion and local development: building lasting dialogue with customers and stakeholders, anchoring activities locally (jobs, local purchases, support for local businesses, training/integration), and supporting employee-driven civic sponsorship focused on vulnerable populations, including the long-term unemployed.

Preventing negative community impacts is "one of the five salient issues identified" in VINCI's Guide on Human Rights, approved by the Executive Committee. Project directors hold "primary responsibility for managing community relations," supported where relevant by social responsibility managers, sociologists, or community outreach officers. The policy covers three areas: social/cultural/heritage/economic issues; land-related issues; and community engagement/dialogue.

Reference documents include the UN Guiding Principles on Business and Human Rights, OECD Guidelines for Multinational Enterprises, and ILO Convention No. 169 on Indigenous and Tribal Peoples; VINCI requires free, prior and informed consent for impacts on indigenous peoples.

Reference: page 274 (3.3.2.1); page 279 (3.3.2.2)

Processes for engaging with affected communities about impacts

Engagement mechanisms range "from a simple public information meeting to a comprehensive engagement process based on consultation," depending on the legal framework, customer, activity and location.

• VINCI Autoroutes sets up a dedicated site per project, expert interviews, FAQs, open days, and community outreach officers doing door-to-door visits with local residents
• VINCI Airports France uses environmental consultation committees (CCE), chaired by the local prefect (aviation professionals, local authorities, resident associations, environmental organisations); a claims report (number of claims, average response time, breakdown by municipality/disturbance type) is presented at every CCE meeting
• Gatwick's Consultative Committee (Gatcom, UK) meets four times a year, open to the public and press; Edinburgh has a similar mechanism
• Portugal (ANA airports) and Brazil's eight airports also consult nearby residents; claims are consolidated annually for VINCI Airports globally

VINCI also uses Reflex, a stakeholder mapping and prioritisation tool.

Reference: page 281

Processes to remediate negative impacts and channels for affected communities to raise concerns

Grievance mechanisms for affected communities are "generally located at project level and locally, in order to ensure their accessibility," reflecting VINCI's view that local reporting systems are more effective than centralised ones. This local grievance data is "not currently consolidated at Group level."

VINCI Integrity, the Group's whistleblowing procedure, offers "a secure and confidential channel for every individual involved in a project to raise concerns regarding the VINCI Group's activities," serving as "the final-level mechanism within the Group" and "open to all stakeholders of VINCI's projects."

Per VINCI: "No complaints or alerts relating to ESRS S3 were raised in 2025 through this channel."

Further detail is cross-referenced to paragraph 4.2.3 (page 284) and chapter F, paragraph 3.2 (page 306).

Reference: page 282

Taking action on material impacts on affected communities

Key 2025 actions supporting local communities:

• Local Footprint(R) studies (with Utopies(C), since 2014): the 2024 study (2023 France data) found VINCI's French activities supported ~462,000 jobs (95,700 direct; 1.6% of national employment), including 160,000 construction jobs (9.3% of sector); 48% of purchases went to VSEs/SMEs in France; every EUR1m spent supported 18.5 jobs on average
• VINCI Insertion Emploi (ViE): 3,293 people benefited from integration measures in 2025 (+11.9% vs 2024), 1,244,103 hours of integration employment, 40,253 hours of training
• 4 social joint ventures (Liva, Baseo, Inva, Tim): combined revenue over EUR18m; 431 employees on integration programmes at end-2025
• Give Me Five: ~6,500 middle-schoolers supported (2024-25); over 8,500 young people on apprenticeship/professional-development contracts in 2025
• Fondation VINCI pour la Cite: since 2002, over 5,000 projects and ~EUR74m funding; in 2025, 16 foundations across 18 countries supported 633 projects (EUR7.2m distributed, 2,527 employee participations)

Prevention tooling (3.3.2.2) includes a human-rights performance scorecard on the Managing Human Rights platform, a tender-stage E&S risk scorecard (finalised 2024, rolled out 2025), and the Reflex stakeholder-mapping tool.

Reference: pages 274-280

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

No explicit quantified or dated target was found for ESRS S3 in the reviewed range. On community-investment budgets, VINCI states: "All the corresponding budgets are not currently consolidated at Group level," though "VINCI has key metrics and indicators for tracking and reporting on its community initiatives."

On preventing negative impacts (3.3.2.2), VINCI states "a review is under way on the possibility of setting up indicators for more exhaustive reporting on actions taken and their impacts" - i.e., indicators are still in development, not a confirmed target. One current-state figure disclosed: "nearly 53,000 employees have completed the human rights e-learning module," which includes a section on managing community impacts.

Reference: page 278 (3.3.2.1 metrics); page 281 (3.3.2.2 metrics)

Business conduct policies and corporate culture

The VINCI Manifesto underpins five reference documents on business conduct, each with defined language/employee coverage:

• Code of Ethics and Conduct (30 languages, "almost 100%" of employees)
• Guide on Human Rights (24 languages, more than 98% of employees)
• Declaration on Essential and Fundamental Actions Concerning Occupational Health and Safety (24 languages, more than 98%)
• Environmental Guidelines (14 languages)
• All-round Performance Charter for Purchasing Partners (5 languages)

These are complemented by the Anti-corruption Code of Conduct. Governance includes a CEO-championed professional ethics policy and the Ethics and Vigilance Committee (7 members, 5 from the Executive Committee), which met 4 times in 2025 and reports annually to the Board's Strategy and CSR Committee. The Ethics and Compliance Club (Chief Ethics and Vigilance Officer, General Counsel, Chief Audit Officer, business-line compliance officers) worked in 2025 on a new anti-corruption e-learning module.

Reference: pages 283-284

Management of relationships with suppliers

Per VINCI's decentralised structure: "each subsidiary carries out a proportionate review (type of purchases planned, identified risks, company size) and selects its purchasing partners based on their ability to honour the commitments expected by the Group," as stipulated in the All-round Performance Charter for Purchasing Partners.

The section explicitly cross-references the Group's fuller supplier risk-management policy (ESG questionnaires, risk mapping, Tier 1+ audits) to paragraph 3.2.2.1, "Human rights and health and safety issues for procurement and subcontracting," page 269.

Reference: page 287

Prevention and detection of corruption and bribery

VINCI's anti-corruption system combines: commitment of executive bodies, an Anti-corruption Code of Conduct, corruption risk maps, information/training, internal whistleblowing (VINCI Integrity), third-party integrity assessment, anti-corruption accounting controls, and audit controls.

Prevention: at 31 December 2025, more than 91,000 active employees had electronically signed the Code of Ethics and Anti-corruption Code (the Group has just over 61,000 managers). Cumulative training at 31 Dec 2025: 112,000 employees trained on the "Anti-corruption" e-learning module (37,333 total hours); 100,000 on "Conflicts of Interest" (20,000 hours). In 2025 alone: 28,000 and 29,000 employees respectively completed these modules (9,333 and 5,800 hours).

Detection: in 2025 the Group received 1,016 internal whistleblowing reports (local procedures + VINCI Integrity): around 33% business conduct, 50% discrimination/harassment, 8% other human rights, 2% environment. The Ethics and Vigilance Committee reviewed each business line's anti-corruption control plan in 2025.

Reference: pages 285-287

Incidents of corruption or bribery

VINCI's disclosure on confirmed incidents (section 4.3.3, "Incidents of corruption or bribery") is a single statement:

"During the reference period, the Group was not convicted of any corruption or bribery charges."

No further breakdown (number of cases investigated, disciplinary sanctions issued, monetary fines, or debarments) is provided in the reviewed range. [uncertain: the disclosure is worded specifically around convictions, not around allegations or open investigations, so it does not confirm whether any cases were investigated but did not result in conviction.]

Reference: page 287

Payment practices

VINCI states it "has no management indicator to monitor this point at the consolidated level"; each subsidiary manages compliance with local statutory/contractual terms. Data below cover six countries (France, Germany, Spain, UK, US, Canada = 70% of consolidated purchasing transactions), collected 1 January-31 October 2025:

Statutory terms: France 60 days or less from invoice (or 45 days from month-end); Spain 60 days or less; UK 30 days (extendable to 60 by agreement); Germany/Canada ~30 days standard; US has no federal standard (typically 30-60 days). Late-payment causes: quality/conformity disputes, invoicing delays, complex subcontractor validation. At 31 October 2025, no judicial proceedings for payment delays were pending against the Group.

Reference: pages 287-288