BIC_REGISTRATION_DOCUMENT_2017

OUR ENVIRONMENTAL, SOCIAL, AND SOCIETAL RESPONSIBILITY Milestones

We determined the nature and extent of our tests and inspections based on the nature and importance of the CSR Information, in relation to the characteristics of the Company, its social and environmental issues, its strategy in relation to sustainable development and industry best practices. For the CSR Information which we considered the most important  (1) : at the level of the consolidated entity, we consulted documentary ● sources and conducted interviews to corroborate the qualitative information (organisation, policies, actions, etc.), we implemented analytical procedures on the quantitative information and verified, on a test basis, the calculations and the compilation of the information, verified their coherence and consistency with the other information presented in the management report. at the level of the representative entities that we selected  (2) , ● based on their activity, their contribution to the consolidated indicators, their location and a risk analysis, we undertook interviews to verify the correct application of the procedures and undertook detailed tests on the basis of samples, consisting in verifying the calculations made and linking them with supporting

documentation. The sample selected therefore represented, on average, 24% of the workforce as at December 31, 2017, 44% of the annual production (in metric tons), 39% of energy consumption and 36% of waste generation, that were considered as representative characteristics of the environmental and social domains. For the other consolidated CSR information, we assessed their consistency in relation to our knowledge of the Company. Finally, we assessed the relevance of the explanations provided, if appropriate, in the partial or total absence of certain information. We consider that the sample methods and the sizes of the samples that we considered by exercising our professional judgment allow us to express a limited assurance conclusion; an assurance of a higher level would have required more extensive verification work. Due to the necessary use of sampling techniques and other limitations inherent in the functioning of any information and internal control system, the risk of non-detection of a significant anomaly in the CSR Information cannot be entirely eliminated.

Conclusion Based on our work, we have not identified any significant misstatement that causes us to believe that the CSR Information, taken together, has not been fairly presented, in compliance with the Criteria. Paris La Défense, February 27 th , 2018

Independent Verifier ERNST & YOUNG et Associés

Eric Mugnier Partner, Cleantech & Sustainability

Bruno Perrin Partner

Quantitative information: (1) Products and Packaging: share of BIC® products with at least one environmental benefit, share of recycled plastic consumed (Stationery category), percentage of cardboard packaging from a certified and/or recycled source consumed and percentage of plastic packaging PVC-free; Environment: production of finished and semi-finished products ; water consumption per ton of production (for Cello Pens only), energy consumption per ton of production, share of renewable electricity, direct and indirect emissions of greenhouse gases, greenhouse gases emissions related to upstream transport, greenhouse gases emissions related to the purchase of raw materials, share of upstream transport operated without air freight, annual production of non-recycled waste per ton of production, hazardous and non-hazardous waste generation, share of waste sent to landfill; Safety: accident frequency and severity rate; Human resources: workforce as of December 31, 2016, percentage of women in workforce, recruitment and terminations, number of training days per employee, absenteeism rate. Qualitative information: Eco-design and circular economy strategy, responsible purchasing policy and supplier assessments, significant greenhouse gas emissions generated by the Company’s activities, including the use of the goods and services it produces (Article 173 of the Energy Transition Law). On all the quantitative indicators: BJ75 (France), BIC Violex (Greece), BIC Bizerte (Tunisia) and BIC South Africa (South Africa); on environment (2) and health and safety indicators: centralized audit of the eight Cello Pens sites (India) and the headquarter of Clichy (France).

101

BIC GROUP - 2017 REGISTRATION DOCUMENT