BIC - 2018 Registration document

OUR ENVIRONMENTAL, SOCIAL, AND SOCIETAL RESPONSIBILITY

Milestones [NFPS]

Means and resources Our work engaged the skills of eight people between September 2018 and March 2019. To assist us in conducting our work, we referred to our corporate social responsibility and sustainable development experts. We conducted around a dozen of interviews with people responsible for preparing the Statement. Conclusion Based on our work, nothing has come to our attention that cause us to believe that the non-financial statement does not comply with the applicable regulatory provisions and that the Information, taken as a whole, is not fairly presented in accordance with the Guidelines. Comments Without qualifying the conclusion expressed above and in accordance with Article A. 225-3 of the French Commercial Code, we make the following comment: as mentioned in the methodological milestones of the ● non-financial statement, the reporting perimeter is limited for some indicators (including those related to packaging and to the products that have at least one environmental benefit).

We verified that the Statement covers the consolidated scope, ● i.e. all companies within the consolidation scope in accordance with Article L. 233-16, with the limits specified in the Statement. We assessed the collection process set up by the entity to ● ensure the completeness and fairness of the Information. For the key performance indicators and other quantitative ● outcomes (1) that in our judgment were of most significance, we carried out: analytical procedures that consisted in verifying the correct • consolidation of collected data as well as the consistency of changes thereto; substantive tests, on a sampling basis, that consisted in • verifying the proper application of definitions and procedures and reconciling data with supporting documents. These procedures were conducted for a selection of contributing entities (2) and covered between 15% and 52% of the consolidated data for the key performance indicators and outcomes selected for these tests; We consulted documentary sources and conducted interviews ● to corroborate the qualitative information (measures and outcomes) that in our judgment were of most significance (3) ; We assessed the overall consistency of the Statement in ● relation to our knowledge of the company. We believe that the procedures we have performed, based on our professional judgment, are sufficient to provide a basis for a limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures.

Paris-La Défense, March 15 th , 2019

One of the statutory auditors, Deloitte & Associés

François Buzy Partner

Julien Rivals Partner, Sustainability Services

Progress of the Writing the Future, Together program in 2018: Share of electricity of renewable origin (commitment #2), Incidence rate of (1) workers’ accidents for BIC workforce and Incidence rate of workers’ accidents for BIC workforce and temporary workers (commitment #3), Estimated number of children whose learning conditions have been improved (commitment #5). Other quantitative information: Products and packaging: Percentage of BIC® products with at least one environmental benefit, Percentage of recycled plastics used in the Stationery category, Percentage of cardboard packaging from a certified and/or recycled source, Percentage of plastic packaging PVC free; Environment: Annual water consumption normalized to production, Annual energy consumption normalized to production, Percentage of intra-company transport operated without air freight, Direct (scope 1) and indirect (scope 2) GHG emissions (location-based and market-based), GHG emissions related to intra-company transport (scope 3), GHG emissions related to raw materials purchase (scope 3), Annual production of non-hazardous and hazardous waste normalized to production, Percentage of recovered waste (recycled or incinerated with energy recovery); Safety: Severity rate of workers’ accidents for BIC workforce; Human resources: Workforce as of December 31st, Percentage of women managers, Number of recruitments and terminations, Percentage of employees that have received training, Absenteeism rate. BIC Violex (Greece), BIC Corporation Milford (United States), Shelton office (United States), Dubai office (United Arab Emirates), Cello Pens (2) (India), BIC Bizerte (Tunisia), BIC Ecuador (Ecuador). Progress of the Writing the Future, Together program in 2018: Evaluation of the environmental and/or societal footprint of products (3) (commitment #1), Responsible sourcing involving strategic suppliers (commitment #4); Other qualitative information: Using alternative materials and developing refillable products, Evaluation of indirect GHG emissions (scope 3) measures to limit these emissions.

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• BIC GROUP - 2018 REGISTRATION DOCUMENT •