COMPLIANCE Succession plans for key positions / RISKS AND CONSEQUENCES In 2023, the HR functions continued their decisive work to identify the key positions within our Group and ensure that they are covered with a succession plan. If a key position is not filled, the risks are multiple: loss of know-how leading to a potential drop in turnover or customers, delay in the implementation of strategic projects, impossibility of responding to customer requests or calls for tenders, and disorganisation of teams. The succession plan must match potential candidates with the strategic positions, while factoring in timing considerations. / MEANS OF CONTROL DESCOURS & CABAUD is actively pursuing a policy to anticipate replacements for the Group's key positions by combining: • The formalisation of three-year succession plans for management positions; • The recruitment of deputy directors and deputy CFOs to ensure the succession; • Implementation of the “Pépins” programme to prepare our future key resources in the subsidiaries; • Leadership training for company potentials (certification programme provided by EM Lyon); • Premium: training for aspiring managers (programme run by EM Lyon). / KEY PERFORMANCE INDICATOR The key indicator is the percentage of management positions that have a succession plan. In 2023, the target was raised from 33% to 50%: this target has been exceeded. % of management positions (France) with a three-year formal succession plan Target 50% 0% 10% 20% 30% 40% 50% 60% 80% 70% 90% 100% 2021 2020 2022 2023 27% 33% 35% 59.6% 38 DECLARATION OF NON-FINANCIAL PERFORMANCE 2023_DESCOURS & CABAUD
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