42 2024 DECLARATION OF NON-FINANCIAL PERFORMANCE _ DESCOURS & CABAUD RISKS AND CONSEQUENCES 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 disorganization of teams. The succession plan must The succession plan must align strategic positions, talent potential and timing. MEANS OF CONTROL In 2024, the HR functions, in particular the Talent Development Department and the “HR Partner DEXIS Europe” role, supported by HR teams within the subsidiaries, continued their crucial work to identify key positions within the Group and ensure proper succession planning. Throughout 2024, DESCOURS & CABAUD focused on implementing people reviews across all levels of the organization, in order to identify talent, map out employees’ career and mobility aspirations and draw up individual development programs to help them achieve their goals. These phases are essential to support a proactive strategy for anticipating replacements in key roles. Among the most representative initiatives: Succession plans have been formalized over a threeto-five-year horizon for executive positions. To support this formalization and strengthen the relevance of succession plans, a pilot training program was tested with a group of managers to raise awareness on how to uncover development aspirations during annual performance reviews. In addition, a revision of the content of annual performance reviews is under consideration, with the aim of incorporating the notion of skills; The “Pépins” program, designed for the long-term preparation of departures by attracting new talent and equipping them for future responsibilities within the Group, continued in 2024. Originally intended to prepare future Branch Directors within 18 to 36 months, the program has been expanded to include the recruitment of Deputy Subsidiary Directors, providing a development path toward future Subsidiary Director roles. Two training programs in partnership with EM Lyon were relaunched in 2024: • The Altius program welcomed a new cohort of employees, providing them with training to lead operational units. It features a training curriculum spread over five months, focused on management, leadership, operational strategy execution and customer-centric culture; • The Premium program expanded internationally in 2024, bringing together participants from various European countries where the Group operates. It is designed to prepare employees for strategic leadership roles and includes 14 days of training over a 12-month period, covering leadership, multicultural management, strategy, finance and value creation levers. HUMAN CAPITAL SUCCESSION PLANS FOR KEY POSITIONS
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