Plastic Omnium // 2021 Universal Registration Document

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NON-FINANCIAL REPORTING DISCLOSURE The “European taxonomy”

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THE “EUROPEAN TAXONOMY” (1)

THE TAXONOMY REGULATION On June 22, 2020, the Official Journal of the European Commission published the Taxonomy Regulation (EU) 2020/852 to introduce a new non-financial reporting standard to ease sustainable investments. Objectives Promote corporate transparency; ● Encourage companies to develop sustainable activities; ● Direct investments towards sustainable projects; ● Enable financial players to display the “green” portion of their portfolio. ● Who is expected? Member States , which must apply the Taxonomy criteria to future or ● existing legislation and labels. Financial market players , which must provide information on how and ● to what extent their financial products support economic activities that meet the environmental sustainability criteria of the Taxonomy. Companies subject to NFRD requirements , which must describe the ● extent to which their activities meet the environmental sustainability criteria of the Taxonomy.

Methodology An eligible activity is an activity described in the delegated acts relating ● to the six environmental objectives of the taxonomy, independently of the environmental performance of these activities. The eligible activities were selected by the regulator for their ability to contribute to the targeted objectives. An activity is aligned if it is eligible and meets the following criteria: ● contributes substantially to at least one of the six environmental ● objectives (graphic below); does not cause any significant harm to any of the other ● environmental objectives (DNSH principle: “Do No Significant Harm”); complies with minimum social saveguards (International Labor Code, ● human rights, etc.). Method of application Obligation for the 2021 fiscal year (NFRD published early 2022): two objectives are covered : the delegated act of June 4, 2021 ● specified the criteria for an activity to qualify as contributing substantially to either mitigation or adaptation to climate change ; a simplified reporting on the eligibility of economic activities; ● three indicators are to be published: ● the share of eligible revenue, ●

the share of eligible operating expenses (OPEX), ● the share of eligible capital expenditure (CAPEX). ●

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CLIMATE CHANGE MITIGATION

ADAPTATION TO CLIMATE CHANGE

TRANSITION TO A CIRCULAR ECONOMY

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SUSTAINABLE USE AND PROTECTION OF AQUATIC AND MARINE RESOURCES

PROTECTION AND RESTORATION OF BIODIVERSITY AND ECOSYSTEMS

POLLUTION PREVENTION AND REDUCTION

Sustainable taxonomy as defined by REGULATION (EU) 2020/852 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 June 2020 on establishing a framework (1) to promote sustainable investments.

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021