EXEL Industries // 2020 Universal registration document

Statement of Non-Financial Performance 4 Methodology

Methodology

4.1

The Group is a federation of SMEs. Each one is independently responsible for their own HR practices, and environmental and societal projects. Nevertheless, a general CSR theme is clearly

discernible, a re fl ection of one of the Group’s core values: “Acting responsibly”. Areas for improvement are identi fi ed by the Board of Directors and monitored at Group level for all companies.

CSR governance and reporting tools

4.1.1

The guidelines adopted by the Group’s companies provide data reliability and repeatability over time. These reporting guidelines are sent to all EXEL Industries group companies through their CEOs. It is up to each company to consolidate the data of its own subsidiaries. The set timeframe was respected and the sta ff s were very involved. The data are tested for consistency, before being globally consolidated at the Group level and audited by the StatutoryAuditors. General trends in terms of qualitative data were identi fi ed last year and during prior years. We work on di ff erentials by requesting the Group companies to report on new CSR initiatives during the fi scal year. The legislative changes this year were taken into account.

4.1.2 Scope of data reporting The CSR provision amended by Ordinance No. 2017-1180 of July 19, 2017 and its associated decree No. 2017-1265, transposed the European Parliament’s and Council’s directive 2014/95/EU of October 22, 2014 into French law. This ordinance de fi nes the new system of mandatory non-financial reporting and verification for French companies, depending on their size and legal form. They lay out the scope of the new statement of non- fi nancial performance, which has henceforth replaced the CSR report. To ensure the Group’s CSR governance, the EXEL Industries group CEO has entrusted CSR oversight to the Director of Human Resources, along with the CFO and the Chief Legal O ffi cer for the areas that concern them. The business model, its non- fi nancial risks and all plans for implementing and monitoring them are de fi ned and driven by the CEO and submitted to the Board of Directors for approval. This document was produced by aworking group operating in project mode. The indicators cover all Group companies, each ofwhich consolidates its own subsidiaries’ data. There is no geographical restriction. This year was marked by significant changes in several of our activities. For the “Agricultural spraying” business: major reorganizations were undertaken last year, resulting in the consolidation of activities on the sites of Épernay (Marne department) and Beaurainville (Pas-de- Calais), and the planned closure of the HARDI FRANCE site in Noyers Saint Martin (Oise), the CARUELLE-NICOLAS site in Saint Denis de l’Hotel (Loiret) and the HARDI Ilemo site in Lleida (Spain). In addition, EXXACT Robotics, which coordinates research activities for precision agriculture for the various Group companies, was created in November 2019. Its role is to meet the new challenges of agricultural and viticultural spraying. Various technologies are developed and integrated into the Group’s product ranges to respond to the problems of automation and traceability in day-to- day agricultural work.

It is also developing robotics and autonomous vehicle applications that address issues of arduousness and safety in vineyards. The challenge is to provide sustainable solutions to the major transitions that viticulture is undergoing. In agriculture, the company is developing the e ffi ciency of spray application with the help of arti fi cial intelligence, which makes it possible to substantially reduce doses while maintaining high levels of yield. These technologies will also provide traceability tools, which are essential for farmers and agricultural contractors. Robotics and arti fi cial intelligence technologies are tools that we integrate into agronomic thinking, making them powerful assets for the support of farmers and winegrowers. For the “Industrial Spraying” business: acquisition of Eisenmann iNTEC in January 2020, now renamed iNTEC, a company based in Germany. These changes in scope have been taken into account in this report.

EXEL Industries group I 2020 Universal Registration Document 34