Saint-Gobain // Universal Registration Document 2021

6

Risks and control

Risk factors 1.

228

Risks specific to the Group and its business 1.1 sector

228 232 232 233 236

Group structural risks 1.2

Financial risks 1.3

Legal risks 1.4 Insurance 1.5

Internal control 2.

238

Compagnie de Saint-Gobain’s internal control 2.1 and risk management system Parties involved in internal control and risk 2.2 management The internal control and risk management 2.3 system in the Group entities The procedure for monitoring the internal 2.4 control and risk management system Organization of internal control in preparing 2.6 and processing financial and accounting information to the Shareholders Guidelines and procedures 2.5

238

240

245

245 247

251