Plastic Omnium // 2021 Universal Registration Document

4

NON-FINANCIAL REPORTING DISCLOSURE The “European taxonomy”

Reporting For the publication of the “Sustainable Taxonomy” at December 31, 2021, the Group has put in place a reporting system that meets the same requirements as those for collecting the information used to prepare the consolidated financial statements.

RESULTS Revenue PERCENTAGE OF ELIGIBLE REVENUE

Group (IFRS) % Total

Group (Economic)

Taxonomy activities

% Total

3.2 Manufacture of equipment for the production and use of hydrogen

<0.1%

<0.1% *

3.3 Manufacture of low carbon technologies for transport

15.4%

16.2%

TOTAL ELIGIBLE

15.4%

16.2%

TOTAL NON-ELIGIBLE

84.6%

83.8%

TOTAL REVENUE ** (in thousands of euros)

7,233,311

8,017,155

This percentage does not include EKPO sales (around €10 million): a joint venture 40% owned by Plastic Omnium. * See Note 3.1.1. “Income statement by operating segment in the consolidated financial statements” (Chapter 5) **

The Group’s Taxonomy-eligible revenue represents 15.4% of the Group’s total revenue (IFRS consolidated scope).

Operating expenses (OPEX) “Taxonomy OPEX”, consisting of asset servicing, repair and maintenance costs, and non-capitalized research and development expenses, represent significantly less than 10% of the Group’s (1) operating expenses (cost of goods and services sold, research and development expenses, selling costs, overheads, and other operating expenses). In accordance with the Taxonomy Regulation, as the taxonomy OPEX is not material, the Group has not calculated the eligible share for this indicator.

See Notes 4.1. “Breakdown of Research and Development costs”, 4.2 “Operating costs” and 5.1.3 “Rents arising from non-capitalized leases” in the consolidated financial (1) statements (Chapter 5)

182

www.plasticomnium.com

PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021