PHASE 1 STAKEHOLDER ENGAGEMENT &MATERIALITY (SEMA) PROCESSINDEPENDENT OPINION STATEMENT

1. Introduction and Objectives of WorkBUREAU VERITAS UK (Bureau Veritas) has been engaged by Informa PLC (Informa) toprovide an independent opinion on its Phase 1 Stakeholder Engagement and Materiality(SEMA) High Level Assessment Process. The objective was to independently review theprocess to date in preparation for the Phase 2 SEMA Detailed Assessment. This summary
provides an overview of the scope of work delivered, methodology and the factors which
determined the outcome of the assessment process by Bureau Veritas auditors.

2. Scope of Work
The scope of our work was limited to the Phase 01 High Level SEMA processes and related
information (the ‘Subject Matter’):•Initial and High Level Peer Analysis•

Initial and High Level Stakeholder engagement•Initial and High Level Materiality assessment

3. Summary of Work Performed and Methodology
As part of our independent assurance, our work included:
1. Conducting interviews with relevant personnel of Informa•

Group Sustainability & Reporting Manager•

Head of Sustainability•Group Sustainability Reporting Assistant Manager

2. Conducting interviews with their SEMA consultant Carnstone:•Two Partner Managers•

One Senior Partner

3. High Level Review of primary (already in our possession from other engagements orprovided by Informa) and secondary (public domain) materials and evidence
associated with Informa’s sustainability journey past, present and future and theirinternal business context with ref to company strategic goals, profile, organisational
structure and integration and comparison to the approach taken and the outputs fromthe process such as:• Governing Sustainability at Informa – Supplement to Sustainability ReportJune 2022
• Carnstone Summary - Overarching approach to Phases 1 and 2 (the‘methodology’)• Informa Double Materiality Issues Rating Issue 25th July 2023.
• Carnstone – Double Materiality at Informa Phase 1 Initial Findings July 2023

Ref: BV_19546280 V2Page 1 of 3•••••••Informa Sustainability Report 2022
Informa Annual Report 2022
Faster Forward materials on line last viewed Aug 14th 2023
Informa Division: Informa Markets on line last viewed Aug 7th 2023
Informa Division: Informa Connect on line last viewed Aug 7th 2023
Informa Division: Taylor and Francis on line last viewed Aug 7th 2023
Informa Division: Informa Tech on line last viewed Aug 4th 2023

4. High Level Review of primary (provided by Informa) and secondary (public domain)materials associated with SEMA approaches, frameworks, best practices andcomparison to the approach taken and the outputs from the process such as:• Informa Double Materiality Issues Rating Issue 25 th July 2023.
• Carnstone Summary - Overarching approach to Phases 1 and 2• GRI 3 Material Topics• SASB Standard Advertising and Marketing• SASB Standard Media and Entertainment
5. High Level Review of primary (provided by Informa) and secondary (public domain)materials associated with the activities of media sector peers and comparison to theapproach taken and the outputs from the process such as:•Responsible Media Forum 2022 Media Materiality Report•
The Superpower of Media – Mirrors and Movers II – managing the societal impacts ofcontent•

Wolters-Kluwer 2020 ESG Annual Report•

Wolters-Kluwer 2022 Annual Report•

Relx 2021 & 2022 Corporate Responsibility Report•

Relx 2022 Stakeholder engagement examples•

Relx 2022 annual report
6. In addition Bureau Veritas undertook a High level review of the SEMA process todate with reference (as appropriate) to the principles of assurance of: specificity,measurability, verifiability, transparency and suitability.

4. Conclusion
On the basis of our methodology and the activities described above, nothing has come to ourattention to indicate that:• The Phase 1 High Level Stakeholder Engagement and Materiality
Assessment (SEMA) methodology is not founded on best practice approaches toSEMA.
• The Phase I High Level SEMA process has not been conducted inaccordance with its own stated methodology• The Phase 1 High Level SEMA process undertaken to date is not a soundfoundation to proceed to Phase 2 Detailed Assessment
More in-depth observations can be reviewed in the management report which will be sharedwith Informa.

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5. Statement of Independence, Integrity and Competence
Bureau Veritas is an independent professional services company that specialises in quality,environmental, health, safety and social accountability with over 190 years history. Itsassurance team has extensive experience in conducting verification over environmental,social, ethical and health and safety information, systems and processes.
Bureau Veritas operates a certified1 Quality Management System which complies with therequirements of ISO 9001:2015, and accordingly maintains a comprehensive system ofquality control including documented policies and procedures regarding compliance withethical requirements, professional standards, quality reviews and applicable legal andregulatory requirements which we consider to be equivalent to ISQM 1 & 22.
Bureau Veritas has implemented and applies a Code of Ethics, which meets the requirementsof the International Federation of Inspections Agencies (IFIA)3, across the business to ensurethat its employees maintain integrity, objectivity, professional competence and due care,confidentiality, professional behaviour and high ethical standards in their day-to-day businessactivities. We consider this to be equivalent to the requirements of the IESBA code 4. It isdisclosed one member of the team for this project is involved in other assurance and preassurance Bureau Veritas projects with Informa.

Bureau Veritas UK Ltd
Registered in England & Wales, Company Number: 1758622
Registered Office: Suite 206 Fort Dunlop, Fort Parkway, Birmingham, B24 9FD

London, 18th Aug 2023

1Certificate available on request
International Standard on Quality Management 1 (Previously International Standard on QualityControl 1) & International Standard on Quality Management 2
3
International Federation of Inspection Agencies – Compliance Code – Third Edition
4
Code of Ethics for Professional Accountants issued by the International Ethics Standards Board forAccountants
2

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