OUR ENVIRONMENTAL, SOCIAL, AND SOCIETAL RESPONSIBILITY
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. Comment 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 strategic suppliers reached by a responsible purchasing action and to the products that have at least one environmental benefit that do not cover Cello Pens).
We carried out, for the key performance indicators and other ● quantitative outcomes (1) 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 (2) and covered between 21% 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 2020 and March 2021 . 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.
Paris-La Défense, March 29, 2021 One of the statutory auditors,
Deloitte & Associés
Jean-Pierre Agazzi Partner
Julien Rivals Partner, Sustainability Services
Progress of the Writing the Future, Together program in 2020: Share of electricity of renewable origin (commitment #2), Incidence rates of (1) workers’ accidents for BIC workforce and temporary workers (commitment #3), % of strategic suppliers have integrated the responsible purchasing program (commitment #4), 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 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), Evaluation of indirect greenhouse gas emissions (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 BIC Violex (Greece), BIC Amazonia (Brazil), BIC Conté (France), BIC Stationery Mexico (Mexico), BIC Milford (USA), BIC South Africa (2)
• BIC GROUP - 2020 UNIVERSAL REGISTRATION DOCUMENT •