A year in review Economic / Governance Environment Social Appendix Environmental performance indicators Disclosure 102 – 48 Reasons for change Packaging & Upstream and downstream transportation Restatements of information General This year we recalculated the 2015 baseline for Packaging & Explanation The majority of the changes are due to the impact of integrating Upstream and downstream transportation using the production Over the year we may face changes in data or calculation information from recently acquired companies Vika, Naturex tonnage of our acquisitions as a proxy indicator based on the methods that impact data that has already been published. We and drom into our baseline and past-year data. We also restate performance in 2015 of CO₂e/production tonnage per category. therefore restate the data, both to provide a meaningful data when we identify corrections that must be reflected in the We applied the same principle for the 2020 data. comparison between years for environmental performance past performance or when we use a new calculation or and to monitor key performances indicators. measurement methodology for certain indicators. This is done Waste treatment with the aim of keeping the data consistent and comparable This year we recalculated the 2015 baseline for scope 3 emissions Baseline recalculation over time. from waste treatment using the production tonnage of our In order to enable a meaningful comparison of environmental acquisitions as a proxy indicator based on the performance in performance over time, Givaudan has established a standard Business travel 2015 of CO₂e/production tonnage for this category. process, based on the GHG Protocol, to recalculate its baseline This year we recalculated the baseline for Business travel & indicators in case of structural changes such as acquisitions, employee commuting using the number of employees of our For 2020, we used the waste data collected directly from the changes in calculation methodology or inventory boundaries. acquisitions as a proxy indicator based on the performance in acquisitions and integrated them in the model. 2015 of CO₂e/employee. We applied the same principles for This allows us to compare performance on a like-for-like basis 2020 data. Raw materials over time. The process includes definitions of recalculation This year we recalculated the baseline for our Raw materials triggers and the process of reporting the information. Thanks Fuel- and energy-related activities category including all acquisitions since 2015 on our scope 3 to this guidance, Givaudan is able to track its environmental This year, we recalculated the baseline for fuel and energy calculation model. We used the proportion of raw materials performance in a transparent manner and with confidence that related activities using the total amount of energy consumed by volumes purchased through the acquisitions as a ratio for the data are accurate despite changes related to business growth. our recent acquisitions as a proxy indicator based on the calculating their impact on the baseline. We specifically applied performance in 2015 of CO₂e/GJ for the whole category. our average dairy category emission factor for part of our Baseline years portfolio as it best reflects the nature of the material purchased. In this report we use two baseline years to show our Employee commuting We otherwise used the average Givaudan 2015 CO₂e/kg of raw performance indicators, 2015 and 2020. The GHG emission This year we recalculated the baseline and improved our model. materials. We applied the same principle for the 2020 data. science-based targets were set against a 2015 baseline and We recalculated the baseline using the number of employees of water targets have a baseline of 2020. Our waste ambition our acquisitions as a proxy indicator based on the performance Direct energy (from primary sources) and has a baseline of 2020. in 2015 of CO₂e/employee per category. In parallel, we integrated Direct energy efficiency new emission factors from DEFRA data base for 2015, 2020 and Since 2015, data for primary and indirect energy has been shown In this report, the baseline recalculation applies only to GHG 2021 to best reflect the performances of our employees. This without the acquisitions. The change for 2020 is mostly due to emission numbers as these are the only absolute targets new modelling led to minor changes in terms of performance the integration of the values from the acquired sites of Naturex, published by the Company. To consider the impact of 2015 and and this category continues to reduce its impact every year. Vika and drom. Some spontaneous corrections of past reported all subsequent acquisitions, we recalculated the 2015 baseline. data for Givaudan historical sites have also been included. 81 Givaudan — 2021 GRI Sustainability Report