3. INFORMATION EN MATIÈRE SOCIALE, ENVIRONNEMENTALE ET SOCIÉTALE

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Esker Impact Report 2022

Non-Financial Statement

Extract from the Universal Registration Document

January 1, 2022 - December 31, 2022

ESKER IMPACT REPORT 2022 I NON-FINANCIAL STATEMENT

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A message from Jean-Michel Bérard

Working to create a sustainable business ecosystem

If the events of the past few years have taught us anything, it is that our planet, the

world economy, and supply chains can no longer withstand the push for growth at any

cost, or the aim for boundless production and optimization. In order to survive in the long term, businesses are forced to profoundly rethink how they operate. To create lasting value for both the company itself and the humans that interact with with it - whether as customers, employees or vendors - the focus needs to be on the creation of strong and enduring bonds.

At Esker, we build our actions around this principle, which we call positive-sum growth. The idea is that each entity in the business ecosystem affects and is affected by the others. Every actor's success or failure is indelibly bound to the actions of the others in their network. To succeed, true cooperation is needed, rather than ruthless competition that is achieved only at the expense of someone or something. Establishing flexible operational structures that don't just take the bottom line into account but rather the entire business ecosystem has proven to be a successful strategy for survival in a troubled world.

After an exceptional 2021, Esker was thrilled to achieve its best year ever in 2022: Revenue grew by 19%, while Esker simultaneously obtained high scores from ESG rating agencies. For us, this is a confirmation of our value creation model: it is absolutely possible to be profitable while acting responsibly.

Esker's ambitious ESG roadmap commits us to redoubling our efforts to achieve objectives set for the following four areas:

  • Act ethically & responsibly
  • Develop & sustain customer trust
  • Invest in human capital
  • Contribute to fighting climate change

Several years into the implementation of our ESG strategy, it has shows itself to have been successful. Esker has obtained multiple solid scores from ESG rating agencies:

  • EcoVadis awarded Esker a score of 74/100
  • Gaïa Research Index gave Esker a 68/100 rating
  • Vigéo Eiris increased Esker's score by 20 points compared to the previous year

Additionally, we have renewed our commitment to the United Nations Global Compact, whose principles are an integral part of Esker's operations and company culture.

Our success in these efforts would not be possible without the full involvement of our teams around the world and the commitment of our stakeholders to ESG principles. The results we have achieved together will continue to inspire us and drive our efforts to create a more just and sustainable future.

Jean-Michel Bérard

Founder and CEO at Esker

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ESKER IMPACT REPORT 2022 I NON-FINANCIAL STATEMENT

Table of Contents

CLICK ON THIS ICON TO RETURN TO TABLE OF CONTENTS

Integrating ESG Into Esker's Business Activities

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About Esker

6

Esker's ESG strategy

15

Risks & non-financial challenges

17

ESG governance

19

Contributions to Sustainable Development Goals (SDG)

20

Independent third-party assessments

22

1 - Acting Ethically & Responsibly

24

Corporate governance aspects

25

Ethics & compliance

26

Sustainable supply chains

28

Community engagement

29

2 - Building Customer Trust

32

Data protection & security

33

Innovation & customer satisfaction

34

3 - Recognizing the Value of Human Capital

36

Characteristics & workplace behavior

37

Employer appeal & talent retention

38

Career management & skills development

42

Health & safety in the workplace

44

Equal opportunities, diversity & inclusion

46

4 - Contributing to the Protection of the Planet

48

Carbon footprint & energy efficiency

49

Employee mobility & remote work

52

Waste management & circular economy

54

The digital carbon footprint

55

Details & Methods Used for Calculating Key Indicators

58

Governance indicators

58

Business indicators

61

Social indicators

63

Environmental indicators

69

N.F.S. Attestation

74

ESKER IMPACT REPORT 2022 I NON-FINANCIAL STATEMENT

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Forward-looking Statement

This Non-Financial Statement contains information on the company's prospects and growth priorities. This is not historical data and should not be interpreted as such, nor as a guarantee that the stated facts and data will occur.

The contents of this document are based on data, assumptions, and estimates considered reasonable by the company and are subject to change due to uncertainties pertaining to related to economic, financial, competitive and regulatory environments.

The forward-looking information in this document refers to the conditions known as of the time of writing.

Unless otherwise required by law or regulations, the company makes no commitment to publish updates to the forward- looking information contained in this document or to reflect any changes affecting objectives or the events, conditions, or circumstances on which the forward-looking information in this document is based.

The company operates in a competitive and rapidly changing environment and therefore may not be able to anticipate all the risks, uncertainties and other factors likely to affect or potentially impact its business, or the extent to which the occurrence of a risk or a combination of risks could have results significantly different from those mentioned in any forward- looking information, it being further understood that none of the forward-looking information constitutes a guarantee of actual results.

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Disclaimer

Esker SA published this content on 28 June 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 28 June 2023 09:16:06 UTC.