Plastic Omnium // 2021 Universal Registration Document

NON-FINANCIAL REPORTING DISCLOSURE Methodology

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METHODOLOGY

SCOPE OF THE REPORT

the indicators approved on November 30, 2020 and considered as 2.3 valid for the entire year: hours worked per week, percentage of employees covered by a collective agreement, percentage of employees trained during the year, workstations adapted for employees with disabilities, economic and financial information: market share, growth forecast, investments, etc.; the indicators approved on October 31, 2021 and considered as valid 2.4 for the entire year: number of incidents of discrimination, number of measures taken following incidents of discrimination, committees, other commissions, number of trade unions represented, company agreements, agreements on health and safety in the workplace. All indicators are calculated on the IFRS scope and given for two or three years to enable comparability. For the HSE part: all “quantitative” indicators are approved on November 30, then extrapolated over 12 months (water, energy, plastic, paint & solvent consumption, VOC & GHG emissions, waste, etc.). HSE indicators on energy consumption, plastics and composites, solvents, water, CO emissions, water discharges, waste and the correlated ratios were corrected for 2019 and/or 2020 following the detection of minor errors, concerning 11 sites. Emission factors used to calculate Location-Based CO 2 emissions resulting from electricity consumption are those of ADEME for France and the IEA (International Energy Agency) for all other countries; data for 2020. Emission factors used to calculate Market-Based CO2 emissions resulting from electricity consumption come from the IEA & RE-DISS Residual Mix for European countries; 2020 data. For the other continents, in the absence of Market-Based emission factors, the IEA Location-Based emission factors are used. A specific reporting protocol for the HSE and Human Resources Departments was developed and provides information about the collection and validation procedure as well as definitions for the indicators identified, in a single document. This protocol is sent to all contributors and validators of non-financial data. This data is collected in the Group’s non-financial reporting software. For 1the procedures for reporting non-financial indicators were externally audited by Mazars, an independent third-party. This involved site audits, based on a selection of corporate, social and environmental indicators, across 14 sites representative of the Plastic Omnium Group’s operations to check the quality and overall credibility of the reporting system. The sites audited in 2021 are: IES Amiens, IES Tudela, IES Valencia Plant, IES Tulipan, IES Bratislava Plant, IES Chattanooga, IES Greer, IES Puebla, IES Taubate, CES α -Alphatech, CES Vigo Metal, CES Huron, CES Rayong, HBPO Lozorno. The nature of the audits and the related conclusions are presented in a specific certification at the end of this section. The glossary of indicators may be obtained upon request from the Group Human Resources and HSE/Sustainable Development Department. EXTERNAL PROCEDURES AND CONTROLS

The reporting scope aims to represent all the businesses of Compagnie Plastic Omnium SE. For 2021, the corporate, social and environmental reporting covers all of the IFRS 2021 revenue of Compagnie Plastic Omnium SE. The water and energy consumption of the vendor managed inventory (VMI) managed by Intelligent Exterior Systems and Clean Energy Systems is also included, as are the resulting CO 2 emissions. The Group has eight facilities classified for the protection of the environment (ICPE) subject to authorization, one ICPE subject to registration and two ICPEs subject to declaration. Employees by type of contract and temporary employees at 1.1 December 31, 2021 include all the legal entities in the management accounts’ consolidation scope. Likewise, registered employees are broken down by gender, by 1.2 operators/employees/managers, as well as by age group, and temporary employees are included in all of the legal entities in the scope of consolidation. R&D indicators (number of sites, number of R&D employees) are 1.3 calculated on the basis of the Group’s scope (IFRS and Joint Venture). Changes in consolidation scope: For social reporting, indicators are reported as of the establishment or consolidation of the site. The new sites in 2021 were IES Cologne SILS – CES Jakarta – NE Wels – HBPO Hicom. No sites were excluded from the scope. Concerning the HSE scope, the procedures for incorporating newly created or acquired entities and excluding entities closed or sold during the year remain unchanged. No new sites were included in the HSE reporting in 2021, while two sites were excluded: IES Villaverde, now integrated into the IES Arevalo site, and CES Eisenach, which has closed. Indicators were approved on December 31, 2021, except for the following indicators: the indicators approved on November 30, 2021 and extrapolated to 2.1 December 31, based on the ratio of employees at December/employees at November: gender breakdown, breakdown by operators/employees, employees working in shifts or part-time, number of people with disabilities; the indicators approved on November 30, 2021 and prorated to 2.2 December 31, based on the ratio of 12/11: internal and external training hours, invoices from training organizations, number of interns, number of employees trained since January 1, 2021 all environmental data (except for the number of ISO 14001 and ISO 50001 certified sites, approved on December 31); INDICATOR CALCULATION METHODS

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021

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