BIC - 2019 Universal Registration Document

OUR ENVIRONMENTAL, SOCIAL, AND SOCIETAL RESPONSIBILITY

How to read BIC’s non-financial information and Non-Financial Performance Statement BIC has decided to present the various elements of information required by French executive order No.2017-1265 of August 9, 2017  (1) in different chapters of its management report in order to facilitate the reader’s comprehension. Consequently, BIC's business model is presented in the extracts from the integrated report, page 8. The CSR risks identified under the NFPS are listed and described in paragraph 3.1.1.5, those of which are also major risks for BIC, are equally presented in chapter 2.1. Chapter 3, Our environmental, social and societal responsibility, presents: in the “Challenges, risks and opportunities” sections: the key issues as identified using the materiality matrix  (2) or during the analyses ● of CSR risks and opportunities for the Group; in the “Policy, approach and measures implemented” sections: a description of the policies instituted and actions taken by the Group, ● including, where necessary, the due diligence procedures implemented to identify, prevent and reduce the occurrence of those risks, or to take advantage of the identified opportunities; in the “Progress made in 2019” and “Performance” sections: the results achieved by these policies, including key performance ● indicators. BIC identifies information expressly required in the Non-Financial Performance Statement with the initials [NFPS] . Firmly convinced of the value of the BIC Sustainable Development Program, which has been in effect for more than 15 years, the Group has also decided to continue presenting all of the action plans implemented as part of this program, including those that do not directly help prevent or reduce a major risk. However, the Group has reorganized this chapter to give priority to the elements relating directly to the Non-Financial Performance Statement. A summary table of the Non-Financial Performance Statement is also available in section 3.1.1.5.

For the application of decree No. 2017-1180 dated July 19, 2017 concerning the disclosure of non-financial information by certain large companies (1) and corporate groups. Published in the 2017 Registration document. (2)

64

• BIC GROUP - 2019 UNIVERSAL REGISTRATION DOCUMENT •