36 2024 DECLARATION OF NON-FINANCIAL PERFORMANCE _ DESCOURS & CABAUD For more than 240 years, DESCOURS & CABAUD's employees have continually shaped and influenced the Group's history and legacy. The company's human capital is inextricably woven into its development and competitiveness. The Group's growth plan, which features an operational performance program to enhance the services offered to its customers, is driven by the ambition of improving its employer brand and developing a more collaborative and win-oriented organizational culture. Supported by the Human Resources Departments of the Group and its subsidiaries, DESCOURS & CABAUD's policy aims to develop the expertise of its teams, particularly through its in-house training school Tech’up, and to support career development and internal mobility projects in line with its needs and employee aspirations. At the end of 2023, an employee barometer was conducted across several countries, including Italy, the Netherlands, Germany, France, Austria, Belgium and Portugal. In 2024, the initiative was extended to Spain, Germany, Italy, the United Kingdom, Slovakia and the Czech Republic. Based on the survey results, the Group and each of its subsidiaries drew up and introduced action plans in 2024 to address areas identified by employees as opportunities for improvement. The Group’s objective is to increase employee satisfaction, strengthen engagement and loyalty, and maintain its attractiveness as an employer. DESCOURS & CABAUD is committed to offering all its employees fair compensation. Each Group entity, within its own context, ensures equitable pay for its teams and compliance with applicable laws and agreements. DESCOURS & CABAUD offers a range of benefits, including access to high-quality health and welfare coverage, aligned with local regulations. HUMAN CAPITAL OUR SOCIAL POLICY
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