2021 Universal Registration Document

NON-FINANCIAL PERFORMANCE STATEMENT: OUR ENVIRONMENTAL, SOCIAL AND SOCIETAL RESPONSIBILITY

Milestones [NFPS]

certain specific writing products (Stypen ® EasyClic ®, • Fountain Xpen ® , Gilbert ® products, Velleda ® whiteboards), some coloring products (paints, gouache, glitter pens); • Blade Excellence: one-piece products, hybrid products ● excluding products in the System family; Flame for Life: pocket lighters, and excluding products from ● the Utility family; And the exclusion of the following entities: BIC Graphic, BIC ● Nigeria, OEM/Trading products, and by-products. Number of products improved Each year, only products that are intended to be launched on the market or that are already marketed are included in the calculation of this indicator. Percentage of non-virgin petroleum plastic for BIC ® products This indicator concerns the recycled or alternative plastics purchased for the manufacture of BIC ® products. It is calculated on weight of plastic raw material and component purchased for products manufactured in the factories operated by BIC (excluding BIC Graphic, Nigeria and Djeep). Percentage of reusable, recyclable or compostable consumer plastic packaging This indicator corresponds to consumer packaging that is either reusable, recyclable or compostable. It is calculated on material weight and concerns the consumer plastic packaging (pouch, blisters, etc.). The indicator reported for 2021 concerns the products in the three main categories (excluding BIC Graphic and recent sales and acquisitions and certain OEMs). Percentages of responsibly sourced (1) cellulose packaging, PVC free plastic packaging and recycled plastic packaging This indicator includes all packaging for packaged BIC ® products delivered to the Group’s customers worldwide (except pallets): consumer packaging (pouch, blister, cardboard box); ●

The environmental indicators are normalized to production so that their measurements are less affected by changing production volumes. However, it should be noted that these indicators also include elements that are not correlated to production, such as energy consumption for the heating and lighting of buildings, which correlates more closely to climatic conditions. The classification of such waste treatment is based on the channels to which they are directed. In addition, for BIC, the term “water consumption” is understood to mean total water inputs, regardless of any subsequent treatment or wastewater discharge. Concerning the reporting of GHG emissions, the conversion factors for scope 1 are from the French Environment and Energy Management Agency (ADEME) carbon database (version 2.20.0). Conversion factors for scope 2 “location-based” emissions are those proposed annually by the International Energy Agency (IEA). Unless otherwise indicated, the indirect emissions correspond to scope 2 emissions using a location-based approach. Concerning the reporting of indirect emissions (scope 3), BIC provides an annual report on its emissions. The underlying assumptions and emission factors are reviewed regularly to ensure they continue to be relevant. In addition, to ensure transparency, further information is provided on some indicators below. GHG emissions related to rawmaterial purchases This indicator includes the main raw materials used in the products of the three main categories. That includes Cello (since 2018). It also uses raw materials used in packaging reported under the indicators: percentage of reusable, recyclable or compostable consumer plastic packaging, percentage of responsibly sourced cellulose packaging, PVC free plastic packaging and recycled plastic packaging. Share of the BIC ® product portfolio assessed using EMA In 2021, the perimeter of application for this indicator is as follows: Human Expression: all writing, marking, coloring and ● correction products excluding: Cello ® products, • Sheaffer ® products, • products under licence, • unbranded writing instruments, • sticky notes, •

outer/inner; ● shrink-wrap; ● lighter displays, etc. ●

It is calculated on material weight and concerns the products of the three main categories (excluding BIC Graphic and recent sales and acquisitions, and certain OEMs).

A cellulose package is considered to be responsible sourced if at least 50% mass of the cellulose is certified or recycled. (1)

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• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •