The Extra-Financial Performance Statement is a regulatory requirement to implement and publish annual reporting verified by an independent third party in the Universal Registration Document. It presents the social, societal and environmental issues related to the company's activity, as well as the policies put in place to manage the risks identified in these areas.
The Extra-Financial Performance Declaration published by Air Liquide includes:
a presentation of its business model (Chapter 1 - p. 32);
an analysis of all the main CSR risks as defined in the Extra-Financial Performance Statement (Chapter 5). Some of these risks also meet the criteria of the Prospectus III regulations and as such are included in Chapter 2 of this Universal Registration Document;
the policies and procedures implemented to prevent and mitigate these risks (Chapter 5);
the results of policies and key performance indicators (Chapter 5).
It is structured around social, environmental and societal issues.
As part of the Extra-Financial Performance Declaration, the main risks and challenges were identified by the Sustainable Development Department in collaboration with the Legal, Finance, Human Resources and Risk Departments. Some of these risks are included in the Group's global risk map and have been reviewed by the Board of Directors.