DNFP

47 2024 DECLARATION OF NON-FINANCIAL PERFORMANCE _ DESCOURS & CABAUD KEY INDICATORS The key indicator is the rate of voluntary turnover (employee-initiated termination of contract), with a target of 10%. In 2024, the Group’s employee retention efforts successfully reduced the voluntary turnover rate below the 10% threshold, achieving the target set. Target 10% 6% 5% 7% 8% 9% 10% 11% 12% 13% 2021 2022 2023 2024 10.19% 9.41% 11.45% 9.54% The Group’s voluntary turnover rate Number of voluntary departures / average annual headcount × 100. The departure reasons included are: Resignation, end of trial period at the employee’s initiative, retirement at the employee’s initiative, death, end of fixed-term contract at the employee’s initiative. THE MANDATORY SOCIAL THEMES OF THE DNFP Article L. 225-102-1, 2°-III of the French Commercial Code requires the Declaration of Non-Financial Performance to mention the collective agreements concluded in the company and their impact on the company's economic performance as well as on the working conditions of employees. At Group level, 187 agreements were in place as of the end of 2024. In 2024, 10 Group entities in France signed a total of 11 agreements on various topics such as mandatory annual negotiations (NAO), working time arrangements, profit-sharing schemes and professional elections. As of December 31, 2024, 21 subsidiaries in France had fewer than 50 employees. Since 2019, all French subsidiaries have had either a charter or an agreement in place regarding the right to disconnect.

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