BPCE_REGISTRATION_DOCUMENT_2017

SOCIAL, ENVIRONMENTAL AND SOCIETAL INFORMATION CSR reporting methodology

Reporting structure CSR reporting is organized by the Group’s Sustainable Development division, which coordinates the necessary work each year (updating the guidelines, indicators and user guides, advising the banks in the draftingof theirown CSR annual report,etc.). A project is also being carried out with the Group’s operational divisions (IT, Human Resources, Real Estate & Logistics, Procurement, etc.) and federations (FNBP, FNCE) aimed at making better use of centralized databases. Finally, various initiativeswere taken in 2017 in collaborationwith all of the stakeholdersof the CSR chapter aimed at encouragingGroup entities to incorporate CSR reporting processes into their operations. a review of the 2016 reportingcampaignand a presentationof the ● results to the entire sustainable development function; Group-wide distribution of a memorandumgoing over regulations ● and detailing thereportingprocess for the businesses; organization of a one-day conference for all sustainable ● development officers from every entity to inform them about the importanceof CSR reporting and answer their questions about the data collection process; awareness-raisingamong the Group’sbusinessfunctionsabout CSR ● reporting issues through visits by the sustainable development team (Real Estate & Logistics Conference, national procurement meeting, etc.); two carbon review training sessions (“beginner” and “advanced” ● levels); organizationof two conference calls attended by nearly all of the ● sustainable development officers to provide advice and answer questions about the collection of CSR data. Exclusions Given the nature of GroupeBPCE’s activities,some themes coveredby the Decree of April 24, 2012 were not deemed to be relevant. measures to prevent, reduce and remedy air (1) , water and soil ● pollution seriously affecting the environment: these issues are largely irrelevant to the Group’s activities; however, they are taken into account in financing activities, particularlywhere the Equator Principles apply; noise and other pollution and ground use: as Groupe BPCE is a ● service-basedgroup, it is not concerned by issues relative to noise pollutionand grounduse. Its offices and commercialpremisesoften cover several floors so its ground occupancy is much smaller than that of anindustrialactivity spread over asingle level; food waste , in view of our activityas a services company. ● Purpose of the user guide The user guide, addressed to all contributors to the Group’s CSR reporting processes, was updated for 2017. It specifies the following with respect to the Group’s registrationdocument (but also for each entity; i.e. annual managementreport or registration document):

the regulatory environment; ● the timeline; ● the reporting process (scope, rules on extrapolationfor incomplete ● data, consolidationrules and the information control process); a glossary. ● This guide also relies on a CSR reportingstandardthat specifiesall of the indicators published, their definitions, their units, the correspondingGRI reference, their sources, how they are calculated and collected, and examples of controls to carryout. A Group carbon review user guide was also brought up to date in 2017. The guide is intendedto promotethe carbon reviewsystem.The purpose of this guide is to: present the general principles of the method developed by the ● Group; review the system’s history and the most recent changes to the ● system; offer a uniform presentation of the reporting rules for Groupe ● BPCE’s greenhouse gas emissions reviews (reporting period, scope, extrapolationrules, etc.); enable departmentsto establish action plans for carbon reduction ● while meeting the requirementsof Article 75 of the Grenelle 2 Act, which concerns greenhouse gas emissions reviews and the Local Climate-EnergyPlan (“PCET”) plan. 1, 2017 to December 31, 2017. Where physical data are not exhaustive for the period, the contributors made approximate calculations to estimate the value of the missing data from average ratios providedby Groupe BPCE (see user guides) based on FTEs and/or the area covered. The contributors reviewed the estimates used and sent their comments along withthe information providedand approved by the Group. For 2017, these comments concerned the change in the source of electricityuse data owing to a change of supplierfor 36 GroupeBPCE companiessince 2016. The data providedwere unreliable(incomplete, unclear, etc.), so estimateswere made based on the recommendations provided inthe user guide: by extrapolatingdata for missing months/surfaceareas pro-rata to ● existing data; by measuring data on a “rolling one-year period” (December 1, ● 2016 to November30, 2017); by using the defaultratio recommendedby Carbone4 in the carbon ● review methodological guide; by completingmissing data using informationfor the same period ● of the previousyear. Comparability This year, Groupe BPCE chose only to report figures for a single year for some indicators, namely those that have undergone a major changein definitionsince 2015 and some that were newly introduced in 2016. Reporting period Published data cover the period from January

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Greenhouse gas emissions are covered in the “Climate change” section. (1)

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Registration document 2017