Derichebourg // 2020-2021 Universal Registration Document

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Extra-financial performance CSR approach and strategy

CSR approach and strategy 3.1

Analysis of CSR risks 3.1.1 The risk analysis has enabled potential risks to be identified in the social/societal, environmental, human rights, anti-corruption and tax evasion areas. The management and control systems in place enable these risks to be mitigated and the priority actions presented in the “Concretely Responsible 2018-2022” program to be defined. This paragraph also meets the provisions of law no. 2017-399 of March 27, 2017 on the duty of vigilance presented in section 3.9. Two separate risk analysis mappings were prepared using a single methodology: a mapping of specific corruption risks that meets the requirements of law no. 2016-1691 of December 9, 2016, known as the Sapin 2 law; a mapping of CSR risks (human rights and fundamental freedoms, health and safety of people and the environment). These mappings enable risks to be identified, analyzed and ranked in order to prepare appropriate action plans using the following method: identification of potential risks; identification of internal control measures and means of controlling these risks; prioritization and scoring of risks arising from the impact and probability of occurrence of these risks. The scoring of those risks revealed three levels of potential risk: priority; secondary; low. Potential risks identified as priorities are addressed by the actions and controls described in the CSR roadmap, with the aim of mitigating and managing them.

The potential risks inherent to the Group’s businesses and subject to specific management measures are as follows: environmental risks due to insufficient levels of shredder residue recovery; workplace health and safety; environmental risks related to air and soil pollution, etc.; fire; loss of customer assets due to customer dissatisfaction; human rights and compliance with labor laws; pandemic (incorporated into the risk matrix for the previous fiscal year). As part of its actions to mitigate CSR risks, Derichebourg Group continues to roll out its “Concretely Responsible 2018-2022” program. The risks listed above and presented in this chapter are the items identified as material at the end of the risk analysis. In view of its business activities, the Group does not provide details on the following topics, as they are deemed to be immaterial: actions against food waste; actions against food insecurity; respect for animal welfare; responsible, fair and sustainable food practices. The Group does not implement any arrangements to artificially reduce its corporate tax expense or to transfer its taxable income to countries with lower taxes. In response to the Covid-19 pandemic, the Group set up a special crisis management system in March 2020: a Crisis Executive Committee to monitor the development of the pandemic, government decisions and decide on the actions to be taken; a business continuity plan (personal protective equipment (PPE): masks, hand sanitizer, DUERP (single occupational risk assessment document), work organization, etc.). The system was successful and business was able to quickly resume, except in the subsidiaries linked to the aeronautics sector.

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