INTEGRATED REPORT 2019

NON-FINANCIAL

PERFORMANCE STATEMENT

NON-FINANCIAL PERFORMANCE STATEMENT

1. STRENGTHENING THE BUSINESS STRATEGY THROUGH MANAGEMENT OF NON-FINANCIAL PERFORMANCE

1.1. An integrated approach to Corporate Social Responsibility

To guarantee greater visibility of Group-wide initiatives, improve integration of those initiatives into the overall strategy and increase consistency on a global basis, AKKA wanted to incorporate all of its commitments and actions into more integrated processes. Thence, a network of CSR correspondents was set up in each country that are part of this reporting: France, Germany, Switzerland, Italy, Belgium, Spain, the United Kingdom and Czech Republic. They all have been identified based on their expertise on the different topics.

Information about the Group's strategy and presentation - in terms of both its governance structures and its financial information - are available in the corresponding chapter of this annual Report.

Non-financial performance is managed at Group level under the guidance of the Group General Counsel and the Communication Director, who report directly to the Group's General Management.

1.2. Development of the materiality matrix

In 2018, AKKA laid the foundation for the development of an integrated CSR policy.

As a continuation of those activities, AKKA wanted to gain a better understanding of its social and commercial environment by comparing its own view with that of its key stakeholders (customers, institutional investors, employees and competi- tors). The Group therefore conducted a materiality analysis in 2019 which led to identify priorities of its actions in relation to non-financial performance, and to identify the subject matters requiring more detailed analysis.

These activities have revealed 17 subject matters, eight of which are considered highly strategic. These subject matters will be reviewed in more details during the update of the Group's risk mapping. All elements pertaining to risks are available in the risk section of the management report.

Following a series of internal meetings that have made it possible to determine the expectations of the Group's key partners, AKKA has identified the following subject matters:

1

ATTRACTION

2

GOVERNANCE

3

SUSTAINABLE

AND RETENTION

AND BUSINESS

BUSINESS

OF TALENT

ETHICS

DEVELOPMENT

MANAGEMENT OF

5

DIVERSITY, NON-

4

ENVIRONMENTAL

DISCRIMINATION AND

IMPACT

EQUAL OPPORTUNITIES

EXPERTISE OF

DEVELOPMENT

SECURITY

INDUSTRIAL SECTORS

6

OF INNOVATIVE,

7

OF DATA AND

8

AND QUALITY

TECHNOLOGIESECO-RESPONSIBLE

SYSTEMSINFORMATION

SERVICESOF CUSTOMER

INTEGRATED REPORT 2019

2

Importance for AKKA stakeholders

Aspects to be included

Aspects to be actively

in the risk register

monitored

■■

Management of non-financial

Internal mobility

performance

Dialogue with stakeholders

Remuneration

Promotion of occupational health

and well-being

Strategic aspects

■■ Attraction and retention of talent ■■ Governance and business ethics ■■ Sustainable business development

■■ Development of innovative and responsible technologies

■■ Information security and cyber-security

■■ Customer service quality and industry knowledge and expertise

■■ Diversity, non-discrimination and equal opportunities

■■ Management of environmental impact

■■ Local and civic engagement ■■ Political and security risk

Occupational health and safety

Respect for human rights

Importance for AKKA's business

The priorities identified above are therefore areas of particular focus for the Group, and a review of key indicators is currently being planned, so that those priorities can be better understood and the associated definitions standardized across the various countries. Because of the Group's significant growth in Europe and internationally, AKKA is continuing to work towards making non-financial indicators more uniform, in particular those relating to the environment. Moreover, certain indicators are not available, especially at Group level, as there is no consolidation on this matter yet.

The statement has been developed on the basis of the priorities viewed as strategic. It also represents the reporting required on the Global Compact (a program run under the auspices of the United Nations), which the AKKA Group signed up to in

2010. AKKA intends to work, within its sector, towards applying all of the ten principles of the Global Compact, especially 3, 4, 8, 9 and 10. These are the core of its commercial activities and are tied up with taking part in the achievement of the United Nations' sustainable development goals (SDG).

This report can be consulted at AKKATECHNOLOGIES's Global Compact (unglobalcompact.org) page (akka.eu).

To measure the progress achieved, the Group assesses its efforts based on the GRI standards: core option.

A correlation table is provided at the end of this document.

3

NON-FINANCIAL PERFORMANCE STATEMENT

2. DEVELOPING SUSTAINABLE TECHNOLOGICAL SOLUTIONS TO SERVE OUR CUSTOMERS

INTEGRATED REPORT 2019

A more responsible global strategy for research, development and innovation

The entire industrialized world is being called upon from all quarters - from public officials defining new regulations to increasingly informed consumers - to strive to do more in terms of environmental and societal performance. As a strategic innovation partner, AKKA supports its customers in the development of new technologies and economic models. Further information can be found in the first part of this integrated report.

Through continuous investment in research and development, AKKA's goal is to contribute to resolving the societal problems of the 21st century, by proposing concrete, unprecedented solutions and applications appropriate for new uses (vehi- cle-sharing, the shift from ownership to use of assets, constant connectivity of users, etc.).

All in all, the Group's research and development activities in

2019 were involved in:

■■ Making transport more eco-friendly through the promise of more fluid mobility;

■■ Designing innovative products that consume less energy and are more environmentally-friendly;

■■ Innovating in digital to support humankind.

2.1. Making transport more eco- friendly and mobility more fluid

The mobility of the future, which will be more autonomous and more connected, represents one of the major technological challenges of the 21st century. The next generation of vehicles and aircraft developed by AKKA's customers embodies a range of the most advanced technologies (artificial intelligence, real-time processing of big data, intermodality, etc.). These technologies enable streamlined mobility when faced with the challenges of urbanization, congestion of infrastructures and the impact of pollution on public health and the environment.

Internally, 2019 was a pivotal year for AKKA's research department (AKKA Research) - see in particular the section on R&D in the management report.

Across all projects (both internal and external), AKKA's teams have been able to work on promising technologies enabling more streamlined travel and therefore a substantial energy saving.

First successful flight for the Link & Fly

In 2019, a 1/13-scale prototype of AKKA's multimodal aircraft, the Link & Fly, was unveiled for aeronautical sector experts and the general public at the International Paris Air Show (SIAE) at Paris-Le Bourget. The result of years of research and investment in the aeronautical technologies of the future, the innovative design of this aircraft and its detachable cabin (Pod) structure necessitated the involvement of experts in digital technologies from across many sectors in France, Germany, Italy and the

Czech Republic. By reducing aircraft turnaround time from 50 to 20 minutes, the Link & Fly reduces congestion at airports, which are expected to reach their saturation point by 2030 based on the current rate of growth of air traffic. Through the use of electric propulsion when taxiing, AKKA is striving to achieve simpler and more eco-friendly air transport of goods and people, by reducing emissions.

Partner for the "e-AB" from Gaussin, awarded for its environmental performance

In June 2019, the engineering company Gaussin called on AKKA's expertise to design and integrate the Autonomous Driving System into its new driver-less, 100% electric 'e-AB' bus so that it could take part in the challenge launched as part of the World Congress for Self-Driving Transport held by the Dubai Road Transport Authority (RTA) on 15 October 2019. AKKA's experts developed a robust steering system that made it through all the selection tests under actual conditions (detection of obstacles, emergency braking, overtaking of vehicles, drop-offs at bus stops, etc.). On 15 October 2019, after three months of hard work, the new "e-AB" bus was awarded the prize for Best Energy and Environmental Sustainability.

An App to optimize the performance of electric bicycles

AKKA's German teams have developed an Android and iOS application for one of their customers that controls several functions of electric bicycles via a Bluetooth connection. Christened "Mission Control", this application allows users to manage the bicycle's battery charge. A smart control algorithm developed by AKKA also automatically adjusts the engine power as required. Using a sophisticated on-board navigation system and interactive route planner, the cyclist can access an overview of the data relating to their route, thus optimizing their journeys.

4

2.2. Designing innovative products that consume less energy and are more environmentally friendly

As an innovation partner for manufacturers in the automobile, aeronautical and rail sectors, AKKA's goal is to co-develop products that are more responsible throughout their entire life cycles. These projects are undertaken to support AKKA's customers and to propose and contribute to the development of solutions and technologies that are more energy efficient.

Putting an end to the reams of paper on board commercial flights

AKKA's teams in Spain have worked to reduce paper in the cockpits of commercial flights, focusing on digitization of operating manuals and other voluminous items of documentation that are mandatory for operation of a flight (aircraft manual, navigation and weather maps, airport information, etc.). By digitizing a significant volume of paper on tablets, AKKA is contributing to making the aeronautical sector more eco-responsible.

Smart Bertone: reconciling speed and ecology

In 2019, AKKA boosted the acceleration and braking of the Smart Bertone, a car designed for urban and semi-urban settings. In doing so, the Group has increased the vehicle's performance to 117 hp (from 11 to 5 seconds to reach 100 km/h), without emitting even the tiniest particle. Chock full of innovations developed by AKKA, the car uses a system for recovering the kinetic energy (KERS (Kinetic Energy Recovery System)) generated in the braking phase so that it can be restored during the acceleration phase. The Group's German, French and Italian teams worked on this project in partnership with Elaphe, a Slovenian hub-motor manufacturer, and KW Suspensions, manufacturers of suspensions.

Cooperation project with Volkswagen on batteries

AKKA is working closely with the Volkswagen Group in its campaign on electric batteries, a key market for the e-mobility of the future. From 2021, AKKA will be running a research center for the automobile giant focused on charging processes, and in particular communication and tests. This collaboration center will be located in Wolfsburg in Germany and will be able to call upon the extensive expertise of the 400 AKKA employees at

its Braunschweig and Wolfsburg sites, which have been specializing in electric mobility for the past 10 years.

Participation in an electric vehicle battery project with Daimler

In January 2019, Daimler, the parent company of Mercedes- Benz, opened a plant to manufacture batteries for electric cars at its Jawor site in Poland (initially intended for the construction of four-cylinder engines for internal combustion and hybrid vehicles). AKKA's mission covers the development of a project management infrastructure, project management itself, and an advisory service.

Eco-responsible refurbishment of a Parisian regional train (RER A)

AKKA is involved in the operations to upgrade and refurbish the rolling stock for Line A of the Paris RER (Level-2 Interconnection Equipment). In 2019, the Group provided its expertise in order to identify the areas for improvement that would, among other things, reduce the environmental impacts of each of the stages in the life cycle of the equipment; provide data and indicators as a starting point to enable an annual comparison of envi- ronmental, social and economic performance; contribute to generating increased awareness and mobilization among employees and internal committees in relation to sustainable development; ensure compliance with the legal requirements laid down concerning the environment; and be proactive in terms of regulatory changes.

AKKA is investing in hydrogen

In 2019, AKKA began work on a hybrid renewable energy system based on hydrogen for an industrial site. AKKA's innovation is focused on equipment and then on propulsion. A new test bed for hydrogen-based technology in partnership with the ESIEE Paris graduate school of engineering has also opened in the Paris region. The concrete applications for this project are intended to benefit AKKA's strategic customers such as Airbus, Daimler, Renault, BMW, Alstom and others, and help them meet their requirements (zero emission, etc.).

5

NON-FINANCIAL PERFORMANCE STATEMENT

2.3. Innovating to support humankind

In line with its digital focus, the Group is working to promote more human technologies sin order to facilitate the lives of all of us, not only in our daily tasks but also in our access to mobility.

Facilitated access to in-flight telemedicine

In June 2019, AKKA and the Turkish start-up Sun4tech signed an agreement to provide a technological solution for airline staff and other private air operators enabling them to make an on-board diagnosis and provide preliminary medical rec- ommendations. Sun4Tech must finalise the development of a prototype while AKKA is working on the strategy for integration of the solution.

Lightening the load of Airbus operators using augmented reality

Since 2017, AKKA has been working on the development of tools and support for users for the final inspection of aircraft on the final assembly line for the A350-XWB, Airbus's latest cre- ation. The work of operators is now being facilitated through the use of HOLOLENS mixed reality smart glasses, which have enabled the deployment of all major final inspections on green aircraft and the implementation of autonomous inspection teams on workstations.

Support for the future production of artificial organs for a major player in the medical sector

In 2019, AKKA worked on the final elements of development of an artificial organ and preparation for industrial series production. The AKKA teams have been involved since the launch of this project several years ago: from product design to consultation with suppliers and clinical trials.

INTEGRATED REPORT 2019

6

3. ATTRACTING PEOPLE WHO ARE PASSIONATE ABOUT TECHNOLOGIES AND INNOVATION

Talents driving the corporate project

Like all service companies, AKKA's wealth relies on its human capital. In a market where there is a talent war in the digital field, the Group faces a number of challenges in terms of human resources, beginning with the recruitment of new employees and, in particular, of "digital natives" who are passionate about technology and motivated by a spirit of innovation.

To attract these young talents, the Group has introduced an ambitious, proactive human resources policy to meet the challenges of attracting and retaining talented people. This is focused primarily on the value of the projects involved, AKKA's international presence, and its expertise in key industrial sectors.

■■ Being more in touch with students and young graduates to attract "digital natives"

■■ Investing in the development of employees and driving their careers forward

■■ Cultivating a diverse, inclusive work environment, fostering a healthy work-life balance

3.1. Being in touch with students and young graduates

To recruit the best professionals, the Group has rolled out a number of initiatives over the last few years to attract students and young graduates, in particular by getting involved in the eco-system of higher educational establishments to enhance the Group's visibility and reputation. This is demonstrated by the development of relationships with graduate engineering schools, which provides an opportunity to illustrate the scope and variety of possible careers.

Promoting the technological opportunities offered by AKKA to as many people as possible

To meet the challenges of digital transformation, the Group believes that it must create opportunities for students to learn about careers in technology before they begin their studies, in order to guide them towards these study options and especially into engineering schools. To do so, a large number of projects were once again carried out in 2019 in secondary schools and sixth form colleges.

AKKA has also developed partnerships with schools and universities in the countries where it operates, to attract students and persuade them to turn towards engineering and tech- nology. The Group is involved also in the design of training programs, participates in teaching or on examination boards, and takes part in careers forums or recruitment activities organized on campus. In 2019, a large number of Group agencies and sites opened their doors to visits from students.

Building partnerships with schools of excellence throughout Europe

Wherever it is present, AKKA also shares its know-how and expertise with future engineers by supporting educational projects and activities within student associations. The strengthening of historic partnerships with the Grandes Écoles and universities continued to be a priority in 2019.

In Belgium, AKKA sponsors KU Leuven, one of the most famous Belgian universities, as part of a partnership with the Government in the development of a project to create energy for agrivoltaic cultivation.

In France, the Group renewed its support for educational projects designed by students, sponsoring Robotics Cups developed by student associations in engineering schools: the Ecole Nationale Supérieure d'Electronique de Bordeaux (ENSEIRB) and the Institut Supérieur de l'Aéronautique-SUPAERO.

In the Czech Republic, the Group's activities in 2019 included its continued partnership (for the fourth consecutive year) with the team "Engineers Prague", which is currently leading the Czech university ice hockey league. In addition to sports sponsorships, this partnership has seen numerous highlights and networking opportunities over the year, strengthening the ties between engineering students and AKKA.

Number of partnerships with schools by country:

France: 17 (of which 10 under contract)

Spain: 11

Belgium: 6

Germany: 4

Czech Republic: 2

7

NON-FINANCIAL PERFORMANCE STATEMENT

INTERVIEW WITH ALES PRIHODA, PRESIDENT OF "ENGINEERS PRAGUE"

How does the partnership between the Prague Engineering Students Club and AKKA work?

We are very glad to be able to count on this partnership, which started with the beginning of our association in 2015 and is helping us to develop careers as students and athletes. We share a state of mind with AKKA, focused around excelling in what we do and striving for the best possible performance, for the collective good.

What are the benefits for the students?

The most obvious benefit is that we can create strong links with a company that offers internships and job opportunities in new innovative technical domains. AKKA is an international leader in tech and so it is a real springboard for our careers. So, we are really proud that three of our players have already been employed there and others are regularly offered opportunities to join the company.

How has this improved your perception of AKKA and its activities?

We now know each other very well and we consider AKKA to be a member of our family of sporting/engineering students. At the beginning, it was more about marketing, then human resources. It's a very serious partnership, which has continued to grow and develop over the years.

The AKKADEMY Digital: gateway for excellence for careers in digital transformation`

Buoyed by the success of the AKKADEMY program(4) since 2017, AKKAintroduced a new concept in 2019:TheAKKADEMYDigital. Based in Leipzig, Germany, the goal of this new AKKADEMY is to attract and train the best digital talents in the region forits center of digital excellence in Magdeburg. The AKKADEMY Digital will thus focus on recruiting the best young engineering graduates in the region so as to find the best response to the digital transformation expectations ofthe main customersoftheAKKAGermany business unit, and especially the automobile industry. .

HACKATHON FOR SUSTAINABLE MOBILITY

On 27 June 2019, The AKKADEMY in Geneva co-organized a Hackathon for sustainable mobility in partnership with Open Geneva, a non-profit association working to promote and simulate open innovation in the Greater Geneva area. In the space of 24 hours, professionals and students were able to work together on concrete problems and seek solutions to support the transition of Greater Geneva towards more sustainable mobility. At this event, the participants in the AKKADEMY program and engineers and developers from throughout Europe were asked to respond to six challenges, each one corresponding to a different mobility domain and focused on real concerns expressed by the stakeholders of Geneva and its region. These challenges included: How can we reduce the carbon footprint of corporate vehicle fleets in Geneva? How can we integrate the Belt Compass, a navigation system for the blind, into Handiroad, a system designed for disabled individuals? How can we reuse the energy used for braking with an electric car?

INTEGRATED REPORT 2019

  1. Launched in Switzerland in 2017, The AKKADEMY is an international training programm for young graduates from universities and engineering schools in the European Union. The idea behind the program is based on the Group's need to create an AKKA culture and train the leaders of tomorrow, in technical, commercial and managerial domains

8

3.2. Investing in the development of employees

AKKA employees are the focus of the Group's corporate project and their development represents a key factor for success in an increasingly competitive, changing environment. Apart from attracting new talented people, one of the major challenges for the Group is to retain the best. To do this, the Group has developed a range of solutions following on from its transformation plan ("ON TRACK"), in order to develop both the "hard skills" and "soft skills" of these employees. The challenge for AKKA is to secure the loyalty of employees and thus increase staff retention by giving them the means to grow professionally and to expand their development prospects. The Group's policy in this area makes it possible to quickly identify employees with potential and establish a personalized career plan to help them develop.

The AKKcelarators: not just an employer brand but a state of mind

YOUR PASSION

OUR PURPOSE

#THEAKKCELERATORS

Akkcelerate your ideas.

Akkcelerate your career.

ENGINEERING THE DIGITAL

SCIENCESENERGY

AUTOMOTIVE

INDUSTRIAL WORLD

AEROSPACE

LIFE TELECOMDEFENSE

RAILWAY

DIGITAL

CONSULTING

In May 2019,AKKArevealed its new employer brand intended to develop the visibility of the Group with applicants and increase the feeling of belonging. Christened "The AKKcelarators", it is based around three major values for AKKA: respect, ambition and courage. By joining AKKA, new recruits have the promise of options to accelerate their careers, working on exciting, diverse and innovative projects for the main players in the global industry. More information about AKKA's positioning within its commercial environment is available in the Strategy section of the report.

Fair Company 2020 (Germany)

In December 2019, AKKA was awarded the Fair Company 2020 seal. This prize is awarded to companies that offer "fair" working conditions for interns and is based on comments and assessments passed on by interns themselves to the Fair Company Organisation at the end of their internships. The entity studied the Group on the basis of three main criteria: quality of tasks assigned and integration within the company, support during the internship, and career opportunities.

Top Employer 2019 (France and Belgium)

In February 2019, AKKA was delighted to receive Top Employer certification for the fourth consecutive year in France, in recognition of the quality of its Human Resources policy. AKKA was also awarded certification for the first time for its activities in Belgium, thus becoming the only company within the engineering sector to be certified in that country.

The Top Employers Institute is an independent body that looks at the HR practices of employers throughout the world. This label identifies the best employers world-wide, applying the highest possible criteria of excellence in terms of employment conditions, remuneration practices, social benefits and employment conditions, training and professional development, development and management of talents, and managerial practices.

AKKA was also awarded a high score for the development of leadership among its managers. The implementation of the career management process for its talents was also mentioned in the certification.

Clickpath: matching projects to individual skills and aspirations

AKKA believes that a culture of transparency and openness fosters professional motivation and a feeling of belonging to its global network, and thus launched an international digital application in 2019 called "Clickpath", designed to expand the range of opportunities available to its consultants and their career prospects.

ENHANCED DIALOGUE

MORE

GREATER REACTIVITY

ACCESS TO MORE

TRANSPARENCY

BETWEEN EMPLOYEES

OPPORTUNITIES AND

AND MANAGERS

CAREER DEVELOPMENT

PROSPECTS

Clickpath combines a matching algorithm and a simple user interface to help employees find projects that enable them to express their potential, and managers to find appropriate profiles for their projects. Clickpath was rolled out in Belgium and France in 2019 and has been widely adopted by the AKKA employees from those entities. In Belgium, where the tool went live in May 2019, 80% of consultants signed up and more than 50% filled it in completely. The tool has already enabled the "staffing" of 200 projects.

After a successful release online in France and Belgium, the tool is currently being rolled out in the United Kingdom and should be extended to cover all countries in the AKKA Technologies Group in 2020-2021.

9

NON-FINANCIAL PERFORMANCE STATEMENT

INTEGRATED REPORT 2019

3.3. Cultivating an inclusive, diverse and enjoyable work environment

AKKA believes that diversity and multiculturalism are significant factors for innovation and ensures that its teams fully embody these inclusive values. This is achieved through efforts to increase gender diversity in its workforce, despite the majority being male, and ensuring that there is no discrimination. Disability and gender equality are also a core focus for the Group. AKKA is a signatory of the Diversity Charter and also actively promotes an overall policy of diversity.

Eight years

of partnership between AKKA and "Nos Quartiers ont du Talent" to support young people in disadvantaged areas through the sponsoring of professionals (France). .

Leaders in diversity

In November 2019, AKKA was named by the Financial Times in the ranking of Leaders in Diversity in 2020.

The ranking established by the Financial Times assesses companies in the promotion of all types of diversity, such as gender equality, openness to all forms of sexual orientation, and an ethnic and social mix that reflects wider society. This ranking was established through an independent survey conducted on employees of 10,000 companies employing more than 250 persons in ten European countries: Austria, Belgium, France, Germany, Italy, Luxembourg, Netherlands, Sweden, Switzerland and the United Kingdom. The opinions of human resources and recruitment specialists were also taken into consideration so as to refine the analysis.

The participants in the survey were required to indicate to what extent, in their view, their employer fosters diversity on the basis of a series of statements relating to age, gender, equality, ethnic origin, disabilities and sexual orientation (LGBT+). Participants were also asked to assess other major employers in their respective sectors in terms of diversity. The 700 companies with the best scores were designated 2020 Leaders in Diversity.

Ten years of commitment to the inclusion of disabled individuals

In 2019, AKKA celebrated ten years of its Mission Handicap in France. Set up in 2009, this project is designed to foster the inclusion of company employees with disabilities, whether they are already employed or merely seeking employment. It was further developed in 2014 with the signature of an initial agreement making it possible to expand the scope of the actions undertaken. To celebrate this ten-year milestone, a series of videos has been developed and released to all French employees to raise their awareness about recognizing and integrating individuals with disabilities, especially those that are invisible.

"Quite apart from our legal obligations, we are aware that in a sector like ours, human capital is absolutely crucial. Issues of inclusion and diversity must therefore be a central focus of our social concerns. The policies that have been applied in this context in relation to recruitment, awareness and integration of special needs into the management or work organization are a major source of inspiration and an experience-based tool essential to the deployment of a diversity policy. Now, the logic must be reversed. Mission Handicap must no longer be a free agent within the company. It has therefore now been integrated into the diversity and CSR department". Sigrid Sauron, CSR and Diversity Manager, AKKA France

More than 160

disabled applicants have been hired since 2014 (France).

Promoting women in engineering careers

The Group is well aware that, if it wishes to include more women in its workforce, it must focus on engaging women with the sector, starting with the engineering schools and the leading technology universities. AKKA therefore regularly organizes projects in partner schools to promote engineering careers to the students and to raise awareness of the career opportunities in its lines of business. At local level, the Group's BUs organize and participate in open days dedicated to this subject, such as International Women's Day, Girl's Day in Germany and Ingénieure au Féminin in France. In 2019, AKKA also took part in the Women in Tech conference (Benelux), which was held in Amsterdam. In France, the agreement on gender equality signed in 2018 to reinforce the Group's positioning and support the inclusion of more women in its work- force achieved its first concrete effects in 2019. The number of women in AKKA's French workforce thus increased from 24% in 2018 to 25.3% in 2019.

88:

gender equality index in France

This is the score obtained by AKKA in 2019 (French average: 83/100)

10

Promoting thewell-being ofteams: theAKKAttitude as a leitmotiv

The AKKAttitude offers a working environment that fosters well-being and considers the good health of employees. How? Afterwork activities, team participation in internal or external sporting events, listening, dialogue, sponsoring employee projects. There are also numerous initiatives to promote a healthy work-life balance, a factor that is becoming increasingly important for new generations joining the workforce, when choosing a company to work for.

In Germany, the company introduced a long-term sabbatical leave program in 2019 to enable employees to spend time on personal projects. AKKA is aware that it is often difficult to find a balance between work life and family life, and the German BU has thus opened an internal recreation center to provide activities for the children of its employees during school holidays.

Move@Work: encouraging employees to get involved in sports

In 2019, the company organized the third incarnation of its "Move@Work" challenge, which promotes sports and team spirit, with 14 AKKA countries getting on board: Belgium, Netherlands, Canada, China, Czech Republic, UEA, France, Germany, Italy, Morocco, Romania, Russia, Spain and the United States. From 9 to 30 September 2019, some 1,390 participants in teams were required to collect as many points as possible by walking, running, cycling, swimming, etc. A total of 165,250 km was covered, with the proceeds going to the association Reforest'Action.

11

NON-FINANCIAL PERFORMANCE STATEMENT

4. CARING FOR OUR ENVIRONMENT

4.1. Disciplined management of greenhouse gases

For more than nine years, AKKA has been a member of the United Nations' Global Compact. To be proactively involved in its environment, any business must address the environmental risks it faces and develop sustainable solutions.

In accordance with Principles 7, 8 and 9 of the Global Compact, the Group has undertaken to make ongoing improvements to reduce the impact of its activities. Although its direct impact on the environment is limited, AKKA believes that this should not be minimized or ignored. The Group's environmental policy is cascaded to all of its sites though third-party certifications and through the introduction of dedicated programs to enable employees to contribute collectively to resolving environmental challenges.

Scaled-up management of environmental performance

AKKA aims to improve its environmental performance within all entities. The Group's sites in Belgium, Switzerland, Italy, the United Kingdom and Spain have now signed up to report on key energy performance indicators, which promotes more careful monitoring of energy consumption and emissions, especially for property assets. The Group is now endeavoring to instill the need to apply this monitoring in local teams, standardize definitions of environmental indicators and set

specific targets so as to reduce the company's carbon foot- print. The objective in the various countries is at least to maintain stable energy consumption.

To manage the carbon footprint of its activities, AKKA has also focused on a range of internal actions. Monitoring of the environmental impact of buildings, such as electricity consumption, has been introduced at ten German sites and in France, achieving ISO 14001 certification. Energy consumption audits have been introduced at all of the Group's sites in Germany to ensure the application of a strategy based on the efficiency of their activities.

As part of the Group's drive to reduce its electricity consumption and associated GHG emissions, all AKKA sites have switched from fluorescent bulbs to LED lights, resulting in a reduction in energy consumption at French and German sites and a significant fall in GHG emissions.

Given the extended reporting scope in 2019, consumption by entities in the United Kingdom, Italy, Spain, Switzerland and Belgium will be refined through the integration of additional procedures. The 2019 statement therefore only provides estimates of consumption of electricity - the most relevant energy given the office automation activities of these enti- ties. The resulting CO2e emission level has therefore not yet been applied.

Energy consumption for 2019 and 2018 - Electricity in the property portfolio

For France and Germany, scopes 1 and 2 are undifferentiated.

Power Consumption (KWh)

CO2 Emission (kgCO2e)

2019

2018

2019

2018

France

5,654,151

6,557,672

339,249

393,460

Germany

13,282,843

8,114,132

7,000,058

4,276,147

Czech Republic

761,926

900,770

315,941

435,973

Power Consumption (KWh)

2019

UK

160,000

Italy

206,153

Spain

139,567

Switzerland

75,873

Belgium

92,282

Total Energy consumption and CO2e emissions in 2019 and 2018 (scope limited to France/Germany/Czech Republic).

Power Consumption (KWh)

CO2 Emission (kgCO2e)

2019

2018

2019

2018

France

5,654,151

6,675,709

5,995,587

7,235,737

Allemagne

21,379,804

23,142,939

11,689,541

12,102,983

Czech Republic

3,049,763

3,045,570

1,883,079

1,714,315

INTEGRATED REPORT 2019

12

CO2e emissions - Business travel - SCOPE 3 (scope limited to France/Czech Republic)

The scope 3 emission level for Germany is not available for this year because of a modification to the tools used internally to record this indicator.

CO2 Emission (kgCO2e)

France

2018

République Tchèque

2019

2019

2018

Air

4,035,116

5,388,300

72,055

45,043

Train

15,711

19,572

n/a

n/a

Rental car (diesel)

94,972

169,876

20,146

5,249

Rental car (gasoline)

117,510

115,610

n/a

n/a

Subtotal

4,263,308

5,693,358

92,201

50,292

Taking action on a small and large scale

Local and global initiatives have been introduced to enable AKKA employees to learn more about environmental challenges and to get involved in overcoming them. Several programs offering mobility solutions specific to employees have been rolled out.

Clean Mobility in the United Kingdom

Some AKKA employees in the United Kingdom have agreed to sign up to the Clean Mobility program benefiting the Government's Cyclescheme. This system provides an opportunity for employees to use a portion of their salary to purchase a bicycle, in exchange for a tax rebate. This program has been beneficial above all for employees who do not live far away from their workplace.

Prix Management de la Mobilité (Gold category) in France

In France, AKKA was awarded the Prix Management de la Mobilite (Gold category) by Tisséo Collectivités, for the quality of its Employer Mobility Plan. This prize forms part of the European COMMUTE project. One of the major actions of the COMMUTE project is the development of an inter-employer mobility plan enabling the implementation of common solutions and covering as many employees as possible.

AKKA has focused on several initiatives, such as the introduction of a kilometer allowance for employees travelling to and from work by bicycle, and the installation of charging points for electric vehicles.

Facilitating eco-responsible mobility for employees also involves action by employers. To foster the use of public transport, reimbursement of costs for public transport was increased from 60% to 70% in 2019. Teleworking has also been introduced, along with access to local car sharing platforms.

Move@Work - a movement for biodiversity

Employees were able to combine health and environmental action through the Move@Work challenge, which provided an opportunity to protect forests and biodiversity, a process in which we all have a part to play. For one month (from 9 to 30 September), a collective challenge was therefore proposed: walking, running, cycling or swimming to encourage collective movement to fund the planting of 1,100 trees in the Amazon Rainforest through the association Reforest'Action. These actions have made it possible to reforest damaged environ- ments, to develop income for the most disadvantaged populations and to promote the fight to protect our biodiversity. The benefits in just a few figures:

Climate: 165 tons of CO2 stored

Biodiversity: Creation of 3,300 trees for animals

Health: 4,400 months' oxygen production

Jobs: 1,100 work hours created

Energy consumption and CO2e emissions - corporate vehicles (scope limited to France/Germany/Czech Republic)

France

Germany

Czech Republic

Mobile sources

Consumption (L)

CO2 Emission

Consumption (L)

CO2 Emission

Czech Republic

CO2 Emission

(kgCO2e)

(kgCO2e)

(kgCO2e)

(Company cars)

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

2019

2018

Diesel

498,972

448,143

1,252,421

1,124,839

437,683

643,446

1,273,658

1,872,428

202,881

208,322

528,586.28

546,151

Gasoline

61,671

140,609

191,379

35,248

58,701

94,817

6,120

4,720

14,210.52

10,949

13

NON-FINANCIAL PERFORMANCE STATEMENT

INTEGRATED REPORT 2019

4.2. Setting an example

for customers and employees

The CLEAR 2022 strategy also aims to maintain the Group's position as a "trusted advisor" for customers and personnel. The certifications obtained have made it possible to demonstrate AKKA's compliance to our customers.

Business ethics

Although the risk of corruption or conflict of interests is assessed as low, the Group has nevertheless introduced an action plan on this matter and is monitoring the development of this risk. More information about the Group's risks is available in the corresponding section of the management report.

The Group's key values and its commitment to fighting for human rights are stated in the Group Code of Conduct - available from the akka-technologies.com website - and cascaded to all commercial partners.

To shape its actions, the Group adopted a new anti-corruption policy in 2019, supplementing the Code of Conduct. This policy will be supported in 2020 by a campaign to increase awareness among all employees. The Group's anti-corruption policy is a monitoring tool in the prevention of corruption and unfair competition and is intended to meet the expectations of our employees and customers, to guarantee the excellence of our supplier chain and also to create a culture of ethics in the conduct of business by our employees. This new policy references the rules to be applied by all employees in relationships between the AKKA Group and its partners.

The Group has dealings with numerous stakeholders and supports the principle of a responsible attitude in business, applying this principle in concrete terms by systematically stating these rules in the Group's general terms of purchase and sale. In France, the Code of Conduct has been distributed since 2016 to all French subcontractors and suppliers of industrial purchases. In Germany, it is an integral part of the legal framework managing the relationship between the parties. The Code of Conduct is available from the Group's website.

The Group has also decided to adopt a more dynamic, proac- tive attitude in relation to regulatory compliance, and made 2019 a year of experimentation for various IT solutions, still with the aim of increasing awareness among its employees, in particular in respect of the processing of personal data and online fraud (in partnership with the Security Department).

Prioritizing cybersecurity

The security of data and information systems is a priority for the Group in terms of winning over the trust of its customers. In 2019, all data management officers were provided with specific training on this subject. Furthermore, AKKA complies fully with the European GDPR, which entered into force in May 2018. This regulation governs how companies and their employees provide protection for personal data when these data are used by businesses and other organizations. All AKKA employees, suppliers and customers are required to document all processes and protect personal data during the processing and sharing of such data.

Data security is a priority in the performance of our operations and was highlighted in 2019 by the definition and distribution of guidelines in relation to Group-wide security measures and the use of social networks. AKKA focuses on two aspects: Group data, protection against cyber-attacks, and establishing links with customer security requirements. The company has therefore extended its insurance plan to provide better coverage of cyber risks and to meet the needs of its customers on this matter.

AKKA obtained ISO 27001 certification (international standard governing security of information systems) in September 2019 for all support services provided by the French and German IT teams to all AKKA operational entities throughout the world.

Following on from this certification, a Group program to develop understanding about cybersecurity, made up of various online modules, has been made available to all employees.

AKKA's expertise is reflected by a score of 98 out of 100 following an analysis by Security Score Card. Maintaining this high score is a priority in making cybersecurity an integral part of AKKA's business, both internally and externally.

METHODOLOGICAL NOTE

The AKKA Group's non-financial statement provides information established in accordance with the nature of the Company's activities, the associated social, societal and environmental impacts, and its commitment to the United Nations' Global Compact.

In 2019, the Group undertook a materiality analysis, which identified the major CSR strategic areas to be looked at more closely.

To measure the progress achieved, the Group assesses its efforts on the basis of the GRI standards: essential compliance option.

No external auditing is being used at present. However, AKKA does undergo regular assessments on the ECOVADIS platform. The Group was awarded a silver medal for its CSR actions during the most recent assessment in January 2019.

SCOPE OF NON-FINANCIAL REPORTING

The CSR report is prepared in accordance with the financial reporting and quantitative data extracted from the internal information system. The data make reference to the following scopes: Group: The scope referred to as "Group" covers the consolidated data for the AKKA TECHNOLOGIES SE Group.

France: The scope referred to as "France" covers all non-fi-

nancial data relating to the following entities: Aéroconseil, AKKA I&S, AKKA Informatique et Systèmes, AKKA Ingénierie Produit, AKKA Life Sciences, AKKA Research, AKKA Services, EKIS France, Real Fusio, OPERANTIS and MATIS Hightech.

Germany: The scope referred to as "Germany" covers CSR

data relating to the following entities: AKKA Co. GmbH KGaA; AKKA Management Services GmbH; AKKA DNO GmbH; AKKA DSW GmbH; AKKA EMC GmbH, AKKA DSO GmbH; AKKA Deutschland GmbH, Proceda GmbH and ATP Automotive Testing Paperung.

Czech Republic: The scope referred to as "Czech Republic" covers CSR data relating to the entity MBTech Bohemia.

14

Italy: the scope referred to as "Italy" covers CSR data relating to the entities AKKA Italia, AKKA Energy SRL and CTP System.

Spain: the scope referred to as "Spain" covers CSR data relating to the entity AKKA TECHNOLOGIES SPAIN.

Benelux: the scope referred to as "Benelux" covers CSR data relating to the entity AKKA BELIGUM.

Switzerland: the scope referred to as "Switzerland" covers CSR data relating to the entities AKKA SWITZERLAND, The AKKADEMY, EDELWAY AG and Leora Human Capital SA.

United Kingdom: the scope referred to as "United Kingdom" covers CSR data relating to the entity AKKA DEVELOPMENT UK.

DEFINITION OF INDICATORS:

The AKKA Group operates in numerous countries where legislation and cultures differ. Hence, some indicators relating to non-financial reporting have been subject to adjustment in terms of definition.

Workforce

All types of contracts are taken into account in the workforce (permanent contracts, fixed-term contracts and apprenticeship contracts) with the exception of suspended contracts (parental leave and sabbaticals).

Employee turnover

Intra-group movements are not reported in employee turnover.

Absenteeism

The types of absences taken into account in the absenteeism rate are sick leave and workplace accidents.

The rate is calculated by dividing the number of days of absence by the theoretical number of days worked over the period.

Workplace accidents

Number of workplace accidents with lost time: the accidents considered are those recognized by the official authorities.

Number of hours worked: actual work time within the contractual definition of the term (paid leave and holiday leave excluded).

Number of working days lost: days lost due to workplace accidents are counted in calendar days.

Frequency rate: number of accidents with lost time per year/ hours worked x 1,000,000.

Severity rate: number of working days lost per year due to workplace accidents in that year or following a relapse/hours worked x 1,000

Training

Training is represented in hours. If detailed information is not available, 1 day equals 7 hours (France) or 8 hours (Germany) of training.

All types of internal and external training are included for all types of contracts.

Exclusions in France: Individual Training Leave (CIF), any training given to interns and employees on apprenticeship contracts.

Exclusions in Germany: coaching sessions and on-the-job training.

Exclusions in the United Kingdom: data still not available.

Employment of disabled persons

The % of employees with disabilities out of the total workforce.

Energy consumption

Reported energy consumption covers: buildings (offices, work- shops), service vehicles and industrial processes.

Greenhouse gas emissions

Greenhouse gas emissions under Scope 1: direct emissions from fixed or mobile installations located inside the organizational perimeter (except for leaks of refrigerants for which data are not available), Scope 2: indirect emissions related to electricity consumption/heating networks and a part of Scope 3: emissions associated with business travel.

This information has been established in accordance with the nature of AKKA's activities and the associated social, environmental and societal impacts. The following information required by law is less relevant to the services of the AKKA Group, performed primarily in offices:

■■ Elimination of forced or compulsory labor and the effective abolition of child labor;

■■ Provisions and guarantees for environmental risks;

■■ Measures to reduce waste or remedy discharges into the air, water and soil that have a serious adverse impact on the environment;

■■ Noise and other forms of pollution specific to an activity;

■■ Combatting food waste;

■■ Water consumption and supply in relation to local constraints;

■■ Land use;

■■ Adaptation to the consequences of climate change.

Moreover, given their links with projects conducted by the Group on behalf of its customers, the following subject matters cannot be addressed. The Group is nevertheless aware of the impact that its projects may have on the environment.

■■ Consumption of raw materials and measures taken to improve efficiency in their use;

■■ Measures taken for the health and safety of consumer.

15

NON-FINANCIAL PERFORMANCE STATEMENT

KPI

Group

France

Allemagne

2019

2018

2019

2018

2019

2018

Total workforce of own employee

17,267

17,228

7,714

7,795

4,952

4,984

31/12/2019

Breakdown by type of contracts for

own employees

15,265

16,307

7,514

7,463

4,811

4,852

permanent

incl. women

3,750

3,808

1,877

1,827

1,098

1,086

temporary

2,002

921

200

332

141

132

incl. women

492

214

76

102

17

37

Breakdown by employment type for

own employee

n/a

n/a

7,481

7,230

4,279

4,437

Full-time

incl. women

n/a

n/a

1,790

1,658

779

813

1

Part-time

n/a

n/a

233

233

673

415

incl. women

n/a

n/a

163

169

336

354

Breakdown by gender for own

employee

13,025

13,203

5,761

5,924

3,837

3,888

number of Men

number of women

4,242

4,022

1,953

1,871

1,115

1,096

Breakdown by age group for own

employee

1,118

1,163

583

478

228

242

<25

between 25 and 30

4,583

4,630

2,145

1,956

1105

1181

between 30 and 40

6,232

6,238

2,538

2,936

1940

1926

Between 40 and 50

3,251

3,226

1,519

1,576

964

957

Between 50 and 55

1,024

976

492

442

347

352

2

> 55

1,059

992

437

407

368

326

Absenteeism

n/a

n/a

3.5%

3.14%

4.98%

4.67%

Total Work accidents

n/a

n/a

30

35

48

76

3

Including number of work

accidents with stoppage

n/a

n/a

2.58

3.04

6.04

9.41

Lost time injury rate

Lost time severity rate

n/a

n/a

0.01

0.11

0,05

0.11

4

Total training hours

n/a

n/a

57,080

41,900

48,384

60,897

5

People with disabilities (% )

n/a

n/a

2.66%

2.62%

1.09%

0.87%

INTEGRATED REPORT 2019

16

SCOPE OF REPORTING

Benelux

Italy

UK

Switzerland

Spain

Czech Republic

2019

2019

2019

2019

2019

2019

2018

721

785

128

365

560

579

546

720

739

127

340

513

437

400

169

198

22

71

150

80

44

1

46

1

25

47

142

146

0

16

1

6

13

26

21

708

766

127

352

556

538

507

162

239

22

70

162

87

56

13

19

1

13

4

41

39

9

17

1

7

1

19

13

552

571

106

288

397

473

475

169

214

22

77

163

106

71

28

28

9

54

30

27

32

243

204

38

168

186

144

142

310

315

51

83

231

230

218

92

164

16

38

92

133

117

26

35

4

9

17

22

15

22

39

10

13

4

23

22

3.0%

3.1%

1%

0.5%

4.5%

3.9%

3.40%

2

10

0

0

5

0

3

1.59

7

0

0

3.17%

0

0.3

0,04

0.06

0

0

0,03%

0

0.38

6,810

24,590

n/a

67,500

2166,5

37,308

31,624

0%

2%

0%

0.27

0.36%

1%

1%

17

NON-FINANCIAL PERFORMANCE STATEMENT

Table de correspondance des indicateurs de performances non-financières au 31 décembre 2019

UN Sustainable Development Goals

Engagements Global

Global Reporting Initiative (GRI)

(referentiel)

Compact

General information about the Company

GRI 101

GRI 102

GRI 102 - 1 à 102-13

GRI 102-14

GRI 102-16

GRI 102-18

GRI 102-40 à 102-44

GRI 102-45 à 102-56

Governance

GRI 102 - 18; 22; 32

Remuneration

GRI 102 - 35; 36

People & Talents

GRI 401 - 1

GRI 401 - 1

GRI 401 - 1

GRI 405-1b.

5 - gender equality

GRI 405-1b.

5 - gender equality

4- Combatting

GRI 404

discrimination

8 - inclusive growth and decent work for all

4- Combatting

8 - inclusive growth and decent work for all

discrimination

GRI 404-3

8 - inclusive growth and decent work for all

3. Freedom of association

Health & Safety at Work

3- promotion of health and well-being

GRI 403

3- promotion of health and well-being

3- promotion of health and well-being

GRI 403-6

3- promotion of health and well-being

GRI 404 - 1

Climate, Energy and Environment

7 - Sustainable and modern energy

9- Encouraging green

technologies

7 - Sustainable and modern energy

9- Encouraging green

technologies

7- Environmental

GRI 302 -1

responsibility

7- Environmental

GRI 305 - 1

responsibility

INTEGRATED REPORT 2019

18

Indicators used

Referencing

General reporting principles

2019 Annual report - chapter 5. Non-financial Statement

General information about the structure

2019 annual report - Chapter 1. Presentation of the Group

Profile of the structure

2019 annual report - Chapter 1. Presentation of the Group

Strategy

2019 annual report - Chapter 1. Presentation of the Group

Ethics and integrity

2019 Annual report - Chapter 4. Corporate governance statement

Governance

2019 Annual report - Chapter 4. Corporate governance statement

Stakeholders

2019 Annual report - chapter 5. Non-financial Statement

Reporting practices

2019 Annual report - chapter 5. Non-financial Statement

Composition and role of governance structures

2019 Annual report - Chapter 4. Corporate governance statement

Remuneration policy

2019 Annual report - Chapter 4. Corporate governance statement

Total employees

2019 Annual report - chapter 5. Non-financial Statement

Total employees by type of job

2019 Annual report - chapter 5. Non-financial Statement

Total employees by type of contract

2019 Annual report - chapter 5. Non-financial Statement

Total employees by age group

2019 Annual report - chapter 5. Non-financial Statement

Total employees by gender

2019 Annual report - chapter 5. Non-financial Statement

Employee training: policy and hours of training

2019 Annual report - chapter 5. Non-financial Statement

Anti-discrimination and diversity policy

2019 Annual report - chapter 5. Non-financial Statement

Recruitment and integration of disabled

2019 Annual report - chapter 5. Non-financial Statement

persons

Performance reviews and internal mobility

2019 Annual report - chapter 5. Non-financial Statement

Compliance with collective bargaining

AKKA Code of Conduct

agreements

Workplace accidents

2019 Annual report - chapter 5. Non-financial Statement

Absenteeism

2019 Annual report - chapter 5. Non-financial Statement

Quality and well-being at work

2019 Annual report - chapter 5. Non-financial Statement

Training policy and hours of training

2019 Annual report - chapter 5. Non-financial Statement

Innovation in clean mobility

see 2019 annual report - section on R&D and chapter on CSR

Eco-design and recycling solutions

2019 Annual report - chapter 5. Non-financial Statement

Energy consumption

2019 Annual report - chapter 5. Non-financial Statement

Greenhouse gases (scope 1)

2019 Annual report - chapter 5. Non-financial Statement

19

NON-FINANCIAL PERFORMANCE STATEMENT

7- Environmental

GRI 305 - 2

responsibility

7- Environmental

GRI 305 - 3

responsibility

7- Environmental

responsibility

7- Environmental

responsibility

7- Environmental

responsibility

Business Ethics, Data protection and certifications

16- Accountable institutions and justice

10- Combatting corruption

GRI 205

GRI 204

GRI 414

GRI 206

16- Accountable institutions and justice

"1- Compliance with

international human

rights laws

2- Monitoring of human

16- Accountable institutions and justice

rights violations"

GRI 418

INTEGRATED REPORT 2019

20

Greenhouse gases (scope 2)

"2019 Annual report - chapter 5. Non-financial Statement

For internal referencing reasons, scopes 1 and 2 are undifferentiated for

France and Germany"

Greenhouse gases (scope 3)

2019 Annual report - chapter 5. Non-financial Statement

Waste; management of water and food waste

Given its business model, the AKKA Group does not consider this point

strategic.

Prevention and remedying of emissions into the

Given its economic activities and business model, the AKKA Group does not

air, water and soil

consider this point strategic.

Protection of biodiversity

Given its economic activities and business model, the AKKA Group does not

consider this point strategic.

Anti-corruption - managerial approach and

2019 Annual report - chapter 5. Non-financial Statement

targets for 2020

Purchasing practices

Reinforcement of the current purchasing policy

Supply chain management and supplier

Because of the nature of its activities and its business model, the AKKA Group

monitoring (social and environmental)

does not consider this point strategic.

Anticompetitive behaviour

see 2019 annual report - Chapter 3. Managment Report - section on risks

Compliance with human rights and prevention

The AKKA Group is committed to combatting all forms of human exploitation.

of forced labour

However, because of the nature of its economic activities and its business

model, AKKA does not consider the risk of human rights violations strategic

within the Group. See Group Code of Conduct on the website.

Declaration of commitment to promote the 10

2019 annual report and AKKA Group Code of Conduct. The AKKA Group's

principles of the Global Compact

2019 Global Compact Report is the CSR Report (www.unglobalcompact.org)

Confidentiality of customer data

no complaints have been recorded

Certification and protection of sensitive data

2019 Annual report - chapter 5. Non-financial Statement

and cybersecurity

21

8 DECLARATION DU PRESIDENT

akka-technologies.com

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