2021 Universal Registration Document

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

Sustainable Development Program [NFPS]

Listening to investors and Shareholders 3.1.3.2 BIC’s stakeholders’ engagement strategy is executed by the VP of Corporate stakeholder engagement and BIC’s management. The strategy’s objective is to establish and strengthen relationships with financial investors and multi-stakeholder initiatives by regularly participating in ESG conferences, roadshows and webinars. This strategy serves to anticipate stakeholders’ expectations and identify future collaborations as well. In 2021, the stakeholder engagement strategy’s key milestones included: membership to the UN Global Compact; ● French Climate pledge renewal; and ● becoming a TCFD supporter. ● In addition, year-on-year, BIC fulfils its commitment to answer questions from the following non-financial ratings agencies: Vigéo - Sustainalytics - MSCI - GAIA - FTSE 2021 results include: AAAMSCI rating; ● an overall ESG risk reduction of 0.8 points in the Sustainalytics ● 2021 ESG Risk rating; a robust Vigeo score of 56; and ● a ISS ESG’s Environmental Category “1” Quality Score. ● respect to the European Green Taxonomy In this section, the Group discloses the information required by the European regulation 2020/852 of June 18, 2020. The methodology employed by BIC to identify these eligible activities and related revenues is described in section 3.8.4. Disclosure of BIC’s activities with 3.1.3.3

Detail of eligible activities Eligible Revenue

BIC is committed to the ecological transition. However, its activities do not directly correspond to those retained in the delegated act on climate, for which the most emitting activities on scopes 1 and 2 with a potential for transformation have been prioritized. Thus, the share of BIC’s eligible revenue for the year 2021 is zero. Capital expenditure (CapEx) and operating expenditure (OpEx) BIC’s eligible capital and operating expenditures relate primarily to expenditures associated with the following European green taxonomy activities: installation, maintenance and repair of energy efficiency ● equipment; construction of new buildings; ● installation, maintenance and repair of instruments and ● devices for measuring, regulation and controlling energy performance of buildings; close to market research, development and innovation. ● Thus, BIC’s share of eligible capital expenditures for the year 2021 amounts to 17% out of a total of 75 million euros (see Note 2 to the Consolidated Financial Statements, Chapter 6.1). The share of eligible BIC operating expenses for the year 2021 amounts to 0.04% out of a total of 411 million euros (see Note 4 to the Consolidated Financial Statements, Chapter 6.1) hence insignificant. It should be noted that in accordance with the European taxonomy, the operating expenses taken into account are defined as direct non-capitalizable costs and include research and development costs, building renovation costs, maintenance and repair costs, rents presented in the income statement and any other expenses related to the day-to-day upkeep of the assets.

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• BIC GROUP - 2021 UNIVERSAL REGISTRATION DOCUMENT •