EXEL Industries // 2020 Universal registration document

Statement of Non-Financial Performance 4 Report of one of the Statutory Auditors appointed as independent third party on the consolidated statement of non- fi nancial performance

 We consulted documentary sources and conducted interviews to:  assess the process for selecting and validating the main risks and the consistency of the outcomes, including the key performance indicators used, with regard to the main risks and policies presented; and  corroborate the qualitative information (initiatives and outcomes) that we considered the most important (1) – for certain risks, our work was carried out at the level of the consolidating entity, for the others, at the level of the consolidating entity and in a selection of entities.  We veri fi ed that the Statement covers the scope of consolidation, i.e . all of the companies included in the scope of consolidation in accordance with Article L.233-16, within the limits given in the Statement.  We took note of the internal control and risk management procedures implemented by the entity and assessed the collection process implemented by the entity aimed at ensuring the completeness and fairness of the Information.  With regard to key performance indicators and other quantitative outcomes (2) that we considered the most important, we undertook:  analytical reviews verifying that the data collected was consolidated correctly and that its changes over time were internally consistent;  detailed spot checks to test that the de fi nitions and guidelines were applied correctly and to compare the data with the underlying documents. This work was carried out at a selection of contributing entities (3) and covered between 21% and 55% of the consolidated data for the key performance indicators and outcomes chosen for these tests.  We assessed the consistency of the entire Statement in light of our knowledge of the Company. It is our view that the work we performed based on our professional judgment enables us to express a conclusion of moderate assurance. A higher level of assurance would have required a more extensive review. Means and resources Our work involved the e ff orts and abilities of fi ve individuals between October 2020 and December 2020. To help us in our work, we called on our experts in corporate social responsibility. We conducted some ten interviews with the persons responsible for preparing the Statement. Conclusion Based on our review, we did not identify any material misstatement that would suggest that the statement of non- fi nancial performance is not in accordance with the pertinent regulations or that the Information, taken as whole, is not presented fairly and in keeping with the Guidelines. Comment Without calling into question the conclusion expressed above and in accordancewith the provisions of Article A.225-3 of the French Commercial Code, we make the following comment: the scopes covered by the policies could be clari fi ed in order to explain their deployment within the Group.

Paris-La Défense, January 11, 2021 One of the Statutory Auditors Deloitte & Associés Alain GUINOT Partner

(1) Soil and air pollution, respect for biodiversity and limitations on soil compaction, and climate action. (2) Electricity consumption (in kWh), Gas consumption (in kWh), Fuel oil consumption (in liters), Propane consumption (in liters), Greenhouse gas emissions (Scope 1 and 2), Average headcount, Part-time headcount, Number of apprentices, Percentage of female managers, Number of hires, Number of departures including layo ff s, Percentage of absenteeism, accident frequency rate, accident severity rate, number of days of sick leave, number of accidents for temporary workers (including days lost), Number of days o ff work for temporary workers, Total number of training hours. (3) TRICOFLEX; AGRIFAC HOLMER (in-depth consistency review); HOZELOCK EXEL (in-depth consistency review).

EXEL Industries group I 2020 Universal Registration Document

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