2021 Universal Registration Document

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

Milestones [NFPS]

We assessed the overall consistency of the Statement in • relation to our knowledge of the entire Company The procedures conducted in a limited assurance review are substantially less in scope than those required to issue a reasonable assurance opinion in accordance with the professional guidelines of the French National Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes); a higher level of assurance would have required us to carry out more extensive procedures.

For the key performance indicators and other quantitative ● outcomes (1) that we considered to be the most important, we implemented: analytical procedures that consisted in verifying the correct • consolidation of collected data as well as the consistency of changes thereto; substantive tests, on a sample basis and using other selection • methods, 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 19% and all the consolidated data selected for these tests.

Paris-La Défense, March 24, 2022 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 2021: 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: Number of BIC products that have been improved compared to their baseline version, Percentage of recycled/alternative plastics in BIC® products, Percentage of cardboard packaging from a certified and/or recycled source, Percentage of plastic packaging PVC free, Reusable, recyclable or compostable in consumer plastic , Recycled content in plastic packaging. 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 Cello (India), BIC Milford (USA), BIC Rasoirs (France), BIC BJ75 (France), BIC Bizerte (Tunisia). (2)

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• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •

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