2021 Universal Registration Document

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

Milestones [NFPS]

3.8.4

EUROPEAN TAXONOMY: SCOPE

Percentage of air freight The scope of this indicator is the inter-site shipping, i.e. , all the factory to factory and factory to warehouse shipments (BIC factories and warehouses, contract manufacturers; inter and intra-continental). It is expressed in tons/kilometer and concerns all Group activities (excluding recent sales and acquisitions). In 2018, the activities of Cello Pens were included in the reporting perimeter for this indicator. This indicator does not take into account road transport in sea and air freight. Emission factors were updated in 2019: the relevant emission factors are from the French Environment and Energy Management Agency (ADEME) carbon database (version 2.20.0). Percentage of contract manufacturers audited The indicator applies to all contract manufacturers of finished products. The rating system measures the level of performance of each contract manufacturer based on the social indicators in the Group Code of Conduct. This indicator concerns all Group activities except Cello Pens. Writing the Future, Together #4 Proactively involving suppliers The indicator “percentage of strategic suppliers that have joined the sustainable purchasing program” is also calculated excluding Cello, BIC Kenya, Nigeria, Djeep, BIC Graphic, and certain OEMs. Writing the Future, Together #5 Improving lives through education The number of children whose learning conditions have been improved by BIC is an estimate of children impacted by direct actions and/or programs targeting teachers, deans or parents. This number is a minimum because some of BIC’s efforts may not be reported. Since 2019, the methodology for estimating the number of children impacted by an action via teachers is as follows: one teacher directly impacted is reported as 90 children (indirect impact). This corresponds to the impact of the action on a teacher for at least three years and to the worldwide average of a class of 30 children (3 × 30 = 90 children per teacher).

ANDMETHODOLOGY

Scope The revenue, capital expenditures and operating expenses considered cover all of BIC’s activities corresponding to the financial consolidation scope. The financial data is taken from the accounts as of December 31, 2021 and the revenue and capital expenditures can therefore be reconciled with the financial statements. Companies in which the Group exercises joint control or significant influence are excluded from the calculation of the ratios defined by the delegated act known as “Article 8” of the taxonomy regulation (1) . Methodology used to determine the ratio of eligible activities BIC’s assessment of its business activities and eligible costs and investments and the determination and allocation of revenue, Capital expenditure (CapEx) and operating expenditure (OpEx) with reference to the climate delegated acts of the taxonomy, has been carried out in the following manner. BIC compiled the NACE codes of its subsidiaries and compared them with those of the activities listed in the taxonomy’s delegated climate acts. Finding no matching codes, BIC decided to proceed with a detailed analysis of each activity presented in the taxonomy in order to identify the categories for which BIC activities might be eligible. Then, the environmental coordinators, using the structure and data from existing non-financial reporting, R&D and sustainability initiatives, identified “potential” eligible BIC activities in these categories. Verification work was done to confirm the eligibility of the BIC activities in these categories. In consultation with the Finance Department, these eligible BIC activities were classified by taxonomy objective (adaptation or mitigation), along with their revenue, Capital expenditure (CapEx) and operating expenditure (OpEx). After identifying the eligible activities and their revenue, Capital expenditure (CapEx) and operating expenditure (OpEx), BIC calculated the share of eligible activities in 2021.

Commission Delegated Regulation (EU) 2021/2178 of July 6, 2021. (1)

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• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •