RUBIS - 2019 Universal Registration Document

4 CSR AND NON-FINANCIAL INFORMATION - Non-Financial Information Statement

4.1.2 THE MAIN CSR RISKS ASSOCIATED WITH THE GROUP’S ACTIVITIES

4.1.2.1 A 3-STAGE RISK ANALYSIS

Health, safety and the environment are, historically, the Group’s 3 main priorities. In accordance with Articles L. 225-102-1 and R. 225-105 of the amended French Commercial Code, Rubis conducted a new 3-stage analysis of its main non-financial risks (section 4.1.2.1), which identified 13 main risks around 4 priority issues (section 4.1.2.2).

to have a significant adverse impact on the Group’s business, financial position, reputation or outlook, on a scale of 1 to 5. These risk maps are updated annually in line with changes in the Group’s business lines and operations, as well as the observations of employees, stakeholders and the Accounts and Risk Monitoring Committee (see chapter 3, section 3.2.3.2). This process is part of a co-construction approach aimed at achieving a shared diagnosis.

RISK MAPPING ANALYSIS Risk maps are compiled locally by the Group’s functional departments, analyzed at a consolidated level and then reported back to Rubis' Managing General Partners and presented to the Accounts and Risk Monitoring Committee. They are used to assess (impact and probability) risks likely

ANNUAL RISK MAPPING PROCESS

2. DISSEMINATION The risk mapping is sent to the Group's site managers, accompanied by explanatory notes.

1. GUIDELINES The Group's functional departments come together to assess the appropriateness of the risk mapping in response to the issue identified by the Group and by stakeholders.

3. LOCAL ANALYSIS Each site assesses its exposure to the risks listed in the mapping and details the measures taken to prevent or deal with the risks.

5. RISK REVIEW Rubis’ Managing General Partners present a review of the risks and corrective measures taken to the Accounts and Risk Monitoring Committee and to the Statutory Auditors. This review then leads to discussion between Management and the Committee and the findings of its work are presented to the Supervisory Board.

4. CONSOLIDATED ANALYSIS The Group's functional departments assess the materiality of each risk identified at consolidated level,

based on the mapping completed by all sites.

80 i Rubis 2019 Universal Registration Document