Plastic Omnium // 2021 Universal Registration Document

NON-FINANCIAL REPORTING DISCLOSURE The “European taxonomy”

CALCULATION METHODOLOGY Eligible Plastic Omnium activities

The Taxonomy supports Plastic Omnium’s overall strategy of contributing to the development of sustainable mobility. As an automotive supplier, Plastic Omnium manufactures parts and technologies for the design of vehicles with low CO 2 emissions. Thus, the company contributes to the value creation of each taxonomy-eligible vehicle sold by its customers and contributes to sustainable mobility as an enabling activity.

Objective 1: Climate change mitigation

NACE code

Description of the activity

Taxonomy reference

Indicators

Manufacture of: hydrogen fuel tanks ● fuel cell stacks ● integrated hydrogen systems ●

25.29 27.11 27.90

3.2 Manufacture of equipment for the production and use of hydrogen

Revenue OPEX CAPEX

Manufacturing equipment (bumpers, tailgates, fuel tanks, front-end modules, interior modules: cockpit and center console) for electric or plug-in hybrid vehicles.

29.32

3.3 Manufacture of low carbon technologies for transport

Manufacture of: electric batteries ●

29.32

3.4 Manufacture of batteries*

Plastic Omnium did not record any sales in this activity at December 31, 2021. *

Identification of sustainable activities The Group relies on its internal financial reporting based on a sub-segmentation of activities, which makes it possible to isolate: hydrogen activity; ● battery activity; ● activities serving hybrid vehicles in “Clean Energy Systems” business ● line; and for the activities of the “Intelligent Exterior Systems” and ● “Modules” business line:

platforms producing equipment that is solely for electric or hybrid ● vehicles; share of activity related to equipment for electric vehicles from ● common platforms for electric and internal combustion vehicles, based on IHS (1) information as of December 31, 2021. In addition, the Group is committed to reducing its environmental impact. To do this, it incurs operating expenses and investments in eligible “support activities”, enabling it to reduce its greenhouse gases emissions.

4

Objective 1: Climate change mitigation

Description of the support activity

Taxonomy reference

Indicators

Use of company vehicles

6.5 Transport by motorcycle, passenger car and light commercial vehicle 7.3 Installation, maintenance and repair of energy efficiency equipment 7.6 Installation, maintenance and repair of renewable energy technologies

Energy improvement works

OPEX CAPEX

Installation for the operation of renewable energies

Rental, construction or acquisition of offices or warehouses

7.7 Acquisition and ownership of buildings*

Industrial buildings, equipment and tooling were deemed ineligible *

Indicators The calculation methodology for each indicator is described in the table below:

Indicators

Revenue

OPEX

CAPEX

Direct non-capitalized costs related to maintenance, repair of property, plant and equipment (including building renovation) and R&D Above costs related to eligible activities in a plan to increase the share of eligible activity within five years and related to the acquisition of eligible products and services

Increase in the balance sheet gross value of property, plant and equipment (IAS 16), intangible assets (IAS 38), and lease rights-of-use (IFRS 16) The above increases related to eligible activities resulting from a plan to increase the share of aligned activities within five years, and related to the acquisition of the products and services of eligible activities

Denominator Consolidated financial statements (see p. 197)

Numerator

Revenue from eligible activities

IHS for “IHS Markit”, an Anglo-American specialist economic information company, which publishes trends and forecasts, including for the automotive sector. (1)

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021