BIC - 2019 Universal Registration Document

OUR ENVIRONMENTAL, SOCIAL, AND SOCIETAL RESPONSIBILITY

Milestones [NFPS]

corroborate the qualitative information (measures and • outcomes) that we considered to be the most important (1) ; concerning the information related to the risk of corruption and non-respect of human rights, and for the other qualitative information, our work was carried out on the consolidating entity; 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 obtained an understanding of internal control and risk ● management procedures the entity has put in place and assessed the data collection process to ensure the completeness and fairness of the Information. we carried out, for the key performance indicators and other ● quantitative outcomes (2) that in our judgment were of most significance: 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 (3)   and covered between 26% and all the consolidated data for the key performance indicators and outcomes selected for these tests; 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.

Means and resources Our work engaged the skills of six people between September 2019 and March 2020. 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, to the products that have at least one environmental benefit and to the audits of contract manufacturers that do not cover Cello Pens).

Paris-La Défense, March 23, 2020

One of the Statutory Auditors, Deloitte & Associés

Jean-Pierre Agazzi Partner, Audit

Julien Rivals Partner, Sustainability Services

Progress of the Writing the Future, Together program in 2019 : Evaluation of the environmental and/or societal footprint of products (1) (commitment #1), Responsible sourcing involving strategic suppliers (commitment #4) Other qualitative information : Evaluation of indirect greenhouse gas emissions (scope 3) and approach to limit these emissions, Measures for team member development, Ethics and anti-corruption approach Progress of the Writing the Future, Together program in 2019 : Share of electricity of renewable origin (commitment #2), Incidence rates of (2) 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 manufacturing of Stationery products, Percentage of cardboard packaging from a certified and/or recycled source, Percentage of plastic packaging PVC free; Environment : 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), Ratio of annual production of non-hazardous and hazardous industrial waste 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 BJ75 Redon (France), BIC Stationery Mexico (Mexico), BIC Shavers Mexico (Mexico), Toreo office (Mexico), BIC South Africa (South Africa), Cello (3) Pens (India)

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• BIC GROUP - 2019 UNIVERSAL REGISTRATION DOCUMENT •