Plastic Omnium // 2021 Universal Registration Document

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RISK FACTORS AND MANAGEMENT Main risk factors

Risk management As explained in detail in section 4 (page 165 to 172), the Group has set itself the objective of carbon neutrality for its own activities (scopes 1 and 2) by 2025, a target of 30% reduction in all its scope 3 emissions by 2030 (including those related to the use of products sold) and the objective of carbon neutrality across its entire value chain by 2050. These objectives should be achieved via the carbon neutrality plan launched by the Group at the end of 2021, which includes in particular: the development of solutions and products to support the energy ● transition and the reduction of the carbon footprint of manufacturers (weight reduction, aerodynamics and electrification of vehicles, in particular through the development of the hydrogen sector); optimization of the carbon footprint of Plastic Omnium sites (energy ● efficiency and use of renewable energy); the integration of a growing share of recycled materials in the Group’s ● production; collaboration with suppliers to reduce the carbon impact of products ● across the entire value chain. Compagnie Plastic Omnium SE periodically carries out external growth operations through acquisitions or partnerships that may be of a significant size across the Group. These transactions are decided on the basis of assumptions, notably, objectives of market growth, synergies and future results, which may not be achieved in the timescales or to the extent initially expected. In particular, Compagnie Plastic Omnium SE could encounter difficulties in integrating the companies acquired, their technologies and product ranges, as well as the integration and retention of their employees. It may also be unable to retain or develop strategic clients of the acquired companies. Risk management Compagnie Plastic Omnium SE takes great care to put resources in place dedicated to overseeing partnerships or integrating acquired companies and sets detailed objectives for these, broken down into action plans. Particular care is taken to ensure the swift implementation of Plastic Omnium’s systems in acquired entities, in order to effectively manage these action plans and measure the achievement of objectives. RISK RELATED TO EXTERNAL GROWTH TRANSACTIONS Identification of risk

Ongoing corrective and improvement action plans have been introduced and included in the programs to obtain ISO 14001 and OHSAS 18001 certification for industrial facilities. These plans foster wider adoption of best practices. They include training on ergonomics, the man-machine interface and the tools of the in-house Top Safety program and bringing machinery and equipment into compliance. RISKS RELATED TO INFORMATION TECHNOLOGY Identification of risk The day-to-day activity of Compagnie Plastic Omnium SE’s operational functions (Research and Development, Production, Purchasing, Logistics, Commercial) and support functions (Finance, Human Resources, Legal) is highly dependent on the smooth running of the information systems used in these functions. This activity could be affected by the unavailability of critical information systems, mainly due to system breakdown, communication networks failure, damage to infrastructure or malicious actions carried out internally or externally. Risk management The Information Systems Department has implemented a systems standardization and consolidation approach, and is constantly upgrading IT and network production infrastructures, business applications and workstation services. Management pays special attention to the incorporation of new technologies and to the availability and integrity of Company data. The security of technical systems, applications and networks is addressed at the outset of projects. It is constantly monitored and regularly audited. RISK RELATED TO THE IMPACT OF CLIMATE CHANGE ON THE COMPANY’S BUSINESS MODEL (NO MITIGATION OF CLIMATE CHANGE) Identification of risk Compagnie Plastic Omnium SE, as an industrial group operating in the automotive sector, is strongly impacted by the challenges of climate change. In accordance with the expectations of all stakeholders and in order to preserve and develop its business model, the Group must drastically reduce its environmental impact across its entire value chain by aiming for a long-term objective of carbon neutrality. Failure to meet these objectives would expose the Group to consequences such as the loss of customers and markets, difficulties in obtaining financing for the development of its projects, and a significant increase in taxes linked to carbon emissions. STRATEGIC RISKS

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PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2021