2025 Universal Registration Document

Name: PubliSpeak
Brand: Ipedis

4. Sustainability Report

4.15 CSRD Annexes

4.15.1 Incorporation of information by reference (ESRS 2 – BP 2 – 16)

Incorporation of information by reference (ESRS 2 – BP 2 – 16)
Disclosure requirement	Incorporation by reference	Cross-reference	Incorporated into
ESRS 2/GOV-5 36	ESRS 2/GOV-5 36 Incorporation by reference Description of risk management and internal controls in relation to sustainability reporting	ESRS 2/GOV-5 36 Cross-reference 3.4 Preparation and processing of sustainability information	ESRS 2/GOV-5 36 Incorporated into 4.1.3
ESRS 2/SBM-1/40 a iii	ESRS 2/SBM-1/40 a iii Incorporation by reference Workforce by geographical area	ESRS 2/SBM-1/40 a iii Cross-reference Note 5 in section 5.6 Notes to the consolidated financial statements	ESRS 2/SBM-1/40 a iii Incorporated into 4.7.5.1
ESRS 2/SBM-1/40 e	ESRS 2/SBM-1/40 e Incorporation by reference Information on the creation of value for stakeholders	ESRS 2/SBM-1/40 e Cross-reference 1.3.2 Value chain	ESRS 2/SBM-1/40 e Incorporated into 4.1.3.3
ESRS 2/SBM-1/42	ESRS 2/SBM-1/42 Incorporation by reference Description of the business model and value chain	ESRS 2/SBM-1/42 Cross-reference 1.3.1 Business model 1.3.2 Value chain	ESRS 2/SBM-1/42 Incorporated into 4.1
E1/GOV-3	E1/GOV-3 Incorporation by reference Description of the sustainability criteria (including climate criteria) used to assess the performance of members of governance bodies	E1/GOV-3 Cross-reference 2.4.1.2.1 Remuneration policy applicable to the executive corporate officer 2.4.2.2.2 Annual variable remuneration 2.4.2.2.3 Granting of performance shares	E1/GOV-3 Incorporated into 4.1.1
E2-1/14	E2-1/14 Incorporation by reference Description of risk management as part of the policy related to pollution	E2-1/14 Cross-reference 3.6.4.2 Risks and Applicable Rules to prevent serious adverse impacts on Safety and Health in the workplace and the Environment	E2-1/14 Incorporated into 4.3.3.2
S1-14/90	S1-14/90 Incorporation by reference Risk assessments via occupational health and safety audits	S1-14/90 Cross-reference 3.6.5.2 Monitoring compliance with the Vigilance Plan	S1-14/90 Incorporated into 4.7.2.2.3
S2-4/32d	S2-4/32d Incorporation by reference Monitoring and assessment of the impact of actions on workers' rights (by managing the outcomes of social audits)	S2-4/32d Cross-reference 3.6.5.2 Monitoring compliance with the Vigilance Plan	S2-4/32d Incorporated into 4.9.2.1
S2-4/34a	S2-4/34a Incorporation by reference Assessment of key suppliers' social risk management system maturity	S2-4/34a Cross-reference 3.6.4.1 Risks and Applicable Rules for the prevention of serious violations of Human Rights and Fundamental Freedoms	S2-4/34a Incorporated into 4.9.2.1
S2-4/36	S2-4/36 Incorporation by reference Transparency on human rights incidents in the value chain	S2-4/36 Cross-reference 3.6.4.1 Risks and Applicable Rules for the prevention of serious violations of Human Rights and Fundamental Freedoms	S2-4/36 Incorporated into 4.9.1
G1/GOV-1	G1/GOV-1 Incorporation by reference Governance of ethical principles	G1/GOV-1 Cross-reference 3.2.1 Organisation, environment, controls and surveillance	G1/GOV-1 Incorporated into 4.13.2.1