Plastic Omnium // 2021 Universal Registration Document

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NON-FINANCIAL REPORTING DISCLOSURE Rappel T2

INTRODUCTION AND METHODOLOGICAL NOTE

Reducing the weight and improving the aerodynamics of parts, as well as reducing associated emissions, have been at the heart of Plastic Omnium’s business since its creation in 1946. The Group contributes to the transformation of the automotive industry and actively participates in the energy transition towards sustainable mobility. This commitment has accompanied it throughout its development. Sustainable Development is one of the three pillars of the Group’s strategy. The ACT FOR ALL TM program rolls out all its components operationally within the Company. Faced with climate and environmental challenges, Plastic Omnium is accelerating its climate strategy with an ambitious carbon neutrality and the desire to be a benchmark in the automotive world. This section of the Universal Registration Document (URD) presents the way Sustainable Development fits into Plastic Omnium’s strategy and the solutions the Group is proposing to respond to sector trends in the world of mobility. It also addresses regulatory requirements for non-financial reporting. Compagnie Plastic Omnium SE, which is listed on Euronext Paris, is a company with industrial operations and plants. The Non-Financial Reporting Disclosure (NFRD) presented in this section outlines Plastic Omnium’s approach to corporate social responsibility. It also contains a cross-reference table with the ten principles of the United Nations Global Compact, of which Plastic Omnium has been a signatory since 2003, and with the indicators of the international benchmark, the GRI Standards. The Sustainable Development indicators are collected by the Sustainable Development and Human Resources Departments from the sites included in the reporting scope, and are subject to consistency checks when they are consolidated centrally. The non-financial reporting approach is based on the following regulatory requirements: the regulatory provisions related to Articles R. 225-105-1 to R. 225-105-3 of the French Commercial Code, the Taxonomy regulation (EU) ● 2020/852 published in the Official Journal of the European Union in June 2020; the risk factors identified as part of the Prospectus regulation (ESMA 31-62-1293 FR) and described in section 2. ● To meet these requirements, the Group has put the following actions in place: a Group risk mapping and a materiality analysis focused on CSR challenges and carried out in collaboration with stakeholders; ● a Sustainable Development approach integrated into the Company’s strategy and management; ● the ACT FOR ALL TM program, which embodies this approach in all of the Group’s operations. ● The Group also ensures that all of these actions are in line with the ten principles of the United Nations Global Compact. The information, which must be published in accordance with law no. 2017-399 dated March 27, 2017 relating to Duty of Vigilance by parent companies and subcontracting companies, is also presented in this Statement of Non-Financial Performance. Certain topics required under Article R. 225-105-1 of the French Commercial Code (preventing food waste, ensuring food security, ensuring animal welfare and responsible, fair and sustainable nutrition) were not deemed to be relevant for the Plastic Omnium Group. This is because the Company’s activities are not linked to the production, marketing or distribution of food products. Sites that propose food services (canteens) to its employees contract out this service to a specialized service provider that is responsible for ensuring compliance with applicable laws. The Group’s supply terms and conditions require compliance with applicable laws, which enables Plastic Omnium to ensure that its service providers comply with these regulations. These issues are therefore not included in this section. The non-financial risks identified in the context of the Prospectus regulation (ESMA 31-62-1293 FR) are included in the risk mapping of this. Information relating to the Taxonomy regulation (EU) 2020/852 is developed in a dedicated part (see 4.5 "Sustainable Taxonomy” in this section). This year, Plastic Omnium describes the methodological approach chosen and publishes the mandatory indicators for the first two Taxonomy objectives (mitigation of climate change and adaptation to climate change). The risks mentioned in this SNFP are classified according to the three main CSR challenges: social, societal and environmental. The risks identified are taken from the CSR materiality matrix, the Group risk mapping and the Vigilance Plan. In order to facilitate their reading, each risk follows the same three-step methodology: description of risks based on a dual approach: risks for Plastic Omnium and risks related to the impact of Plastic Omnium on social, environmental ● or societal aspects; description of the objectives and policies implemented to reduce risks and/or eliminate the impact; ● description of annual performance in the form of indicators. ● This SNFP section is closely linked to the other sections of the Universal Registration Document (URD), in particular the Integrated Report and section 2 “Risk factors and management”. In order to facilitate its reading, references have been provided to the various sections of the URD. METHODOLOGICAL NOTE

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021