Plastic Omnium // 2021 Universal Registration Document

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NON-FINANCIAL REPORTING DISCLOSURE The risk management and non-financial reporting of the Group

THE IMPACT OF TRANSPORTATION ON WORLDWIDE CO 2 EMISSIONS

CO emissions by sector

CO emissions in transport

6% Residential

2% Rail

4% Other

12% Aviation 11% Shipping

25% Transport

45% Passenger road vehicles

42% Electricity &heat production

30% Road freight vehicles

23% Industry

Data from the International Energy Agency

Proactively reducing the greenhouse gases emissions of its value chain is an opportunity for Plastic Omnium to strengthen its leadership through its commitments to sustainable mobility.

Investing in the long term to achieve this means giving stakeholders confidence in the sustainability and competitiveness of Plastic Omnium, by meeting their expectations: the public authorities are increasingly legislating to reduce greenhouse ● gas emissions. They even become specifiers of the technological solutions to be adopted (example of Europe with the announcement of the end of ICE cars in 2035); for several years, carmakers have been committed to plans aiming at ● continuously reducing greenhouse gas emissions for new car launches. They expect their suppliers to innovate and contribute to the reduction of their own greenhouse gas emissions; employees and candidates want to work for committed and responsible ● companies; investors are themselves subject to obligations in terms of climate ● reporting on their portfolio and in terms of arbitrage of their investments (example: European taxonomy). They are therefore

increasingly interested in the ability of companies to create sustainable value and manage their non-financial performance.

Policies and procedures Climate taken into account in the Group’s strategy

Climate risk was anticipated very early on by Plastic Omnium, which has made it a key focus of its strategy for several years. This strategy resulted in multiple innovations and proven know-how, which enable Plastic Omnium to offer manufacturers products and features that contribute directly to their emission reduction targets (reducing vehicle weight, improving aerodynamics, providing fuel systems adapted to the constraints of hybrid vehicules, developing circular economy, etc). These innovations have been a major driver of the Group’s business growth and financial performance. Even today, Plastic Omnium is stepping up its innovation efforts to achieve the growth objectives announced for the coming years.

CLIMATE SCENARIOS

All companies must rethink their core business to avoid risks and seize the opportunities that emerge from two families of climate change risks: transition risks: risks and opportunities arising from the transition to a low-carbon economy (changes in demand, competitive environment, ● standards and regulations, taxes, etc.). Limiting climate change to a level well below 2 °C requires very ambitious greenhouse gas emission (GHG) reduction measures and transition policies that will have an impact on Plastic Omnium’s activities; physical risks: risks related to exposure to the physical consequences of climate change (heat waves, drought, flooding, etc.). Reaching +3 °C to ● +5 °C due to the increase in emissions means very significant climate change, increasing the frequency and intensity of extreme climate events. This could have an impact on the assets of Plastic Omnium and those of its suppliers. In 2021, Plastic Omnium carried out a scenario analysis to assess the transition risks and opportunities, in order to confirm the resilience of its business model in an uncertain future, and to identify the levers for action. This approach follows the recommendations of the TCFD (Task Force on Climate-related Financial Disclosure). To explore how Plastic Omnium’s business lines could evolve in a low-carbon world, its business lines are projected into contrasting scenarios based mainly on different levers such as: the penetration of technologies in all businesses to reduce GHG emissions: low-carbon solutions, products that improve energy efficiency or allow ● the storage of CO 2 ; changing lifestyles and consumption patterns. ●

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021