Derichebourg // 2020-2021 Universal Registration Document

2

Risk factors and internal control Risk factors

Summary table of the main risks 2.1.2 Below is a map of the risks identified in terms of both corporate standards and the specificities of the Group’s activities. Each risk is identified by a number that is independent of its scale or criticality. The Group has highlighted three main risks for which investments and action plans are or must be undertaken: Large-scale IT disaster [risk no. 21]: In addition to all the actions undertaken and detailed in section 2.1.3, the Group has decided to carry out an inventory of the internal system to combat cybercrime. This audit will be carried out by a specialized ANSSI-certified firm. The purpose is to be able to identify areas for improvement by incorporating best practices. Ban on exporting waste outside the EU [risk no. 18]: European regulations will move towards a ban or restriction on exports of

waste outside the European Union. At the same time, European regulations have stipulated since 2021 that raw materials from recycling may be removed from the status of waste and become products if they contain very few impurities. The Group has set up independent audits at its main exporting production sites so that ferrous scrap metal prepared on these sites, which complies with strict specifications, is no longer classified as waste but as products, and can therefore be exported, possibly outside the European Union, in the same way as any other product. The creation of an inflationary price-wage loop, with difficulty in passing on all salary increases to customers [risk no. 20]: As part of the contractualization of commercial relations for the Multiservices division, the introduction of price indexation mechanisms should be considered to anticipate salary inflation.

CRITICALITY (C)

LOW

SUBSTANTIAL

HIGH

VERY HIGH

25

VERY HIGH

15

27

3

20 18 21

HIGH

2 29

16

24

5

MEDIUM

RISK PROBABILITY (R) 1

11

17 22 28

6

10 12 13

26

LOW

23

14

4

7 8 19

9

VERY LOW

DERICHEBOURG 2020/2021 Universal Registration Document 41