Saint-Gobain // Universal Registration Document 2021

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Risks and control Internal control

entities that agree to share their tools. ■

interdependent EHS culture. It is based on the principle of continuous improvement. It takes into account: international management standards in the three areas ■ of EHS: ISO 45001:2018 for health and safety and ISO 14001:2015 for the environment; the specific requirements of Saint-Gobain, in particular ■ the Group’s EHS standards. It is based on the conviction that the implementation of an effective EHS management system in the branches is a necessary condition for the long-term improvement of their EHS performance. The framework serves as a reference for the audit of the EHS management systems (ESPR audit on the Distribution scope and the new ISA (Integrated System Assessment) audit launched in 2018 for the industrial scope). A streamlined audit system, called ISA-MINI, which is more suitable for branches whose management system is not ISO-certified, was developed in 2020 and was gradually deployed in 2021. The reflection on Saint-Gobain EHS audits at Distribution sites will be conducted in 2022, using feedback from ISA-MINI audits. The ISA audit was updated at the end of 2021 to take into account the evolution of the EHS standard in 2020. Prioritization criteria for the definition of ISA and ISA mini audit schedules are proposed to the countries by the EHS team in order to standardize the approaches between the different countries and reduce the burden related to audits. The number of EHS audits in the field was significantly reduced in 2020 and 2021 due to the Covid-19 crisis. Furthermore, the EHS Department continues to work with its network to develop and update Group EHS standards, which describe the minimum applicable requirements and/or methodologies. These standards help to ensure that risks are assessed and controlled on the same basis in all Group entities, irrespective of the country and the local laws and regulations. Among the documents made available to the sites for the implementation of standards, there are implementation guides, examples of procedures, training kits, questionnaires for assessing the implementation of standards and IT tools. Every year and as needed, certain documents and tools are updated or added. In 2020, an appendix concerning the Work Permit was added to the “Health and Safety Risk Assessment and Control” standard. A new version of the “Work-Related Road Risks” standard has been made available, as have updated versions for the guides for the implementation of “Work Permits”, “Working Alone” and “Safety Management Audit Tool (SMAT) visits”. A standard on the assessment of environmental risks was disseminated with a guide, and training sessions were conducted. Two guides on risk management in the event of “isolated work” and when resuming activity to help sites manage the pandemic were also made available. In 2021, the guide on controlling risks linked to “dangerous energies” (commissioning / de-commissioning) was updated and a guide was created to be referred to during construction projects. All of these implementation guides give examples of best practices on how to implement the minimum requirements and can also be used as training materials, thus facilitating the work and increasing the efficiency of the EHS networks of the various countries and businesses.

The Accounting Standards and 2.5.2 Pension Liabilities Department The Accounting Standards and Pension Liabilities Department presents all financial, administrative and management procedures applicable to Group companies. These procedures, accessible via the Group Intranet, are based on two main themes:

Group organization and procedures; ■ financial and accounting standards. ■

It is also in charge of coordinating the calculation of the Group’s pension provisions and ensures the detailed review of commitments and other related long-term benefits for employees of French companies in conjunction with actuaries.

ACCOUNTING STANDARDS AND PENSION LIABILITIES DEPARTMENT

Information ”pushed” to employee email

ACCOUNTING STANDARDS AND PENSION LIABILITIES INTRANET

Hotline

GROUP EMPLOYEES

It has also been responsible for the monitoring of “IFRS 16” leases using a global database of all of the Group’s leases (about 46,000 contracts). The activities of the Accounting Standards and Pension Liabilities Department are the subject of a report sent to the Audit and Risk Committee of the Board of Directors in February. The Environment, Industrial Health 2.5.3 and Safety (EHS) standard, associated standards and implementation guides A new version of the EHS Reference Framework was made available in 2020. The framework describes the EHS management system to be put in place to achieve the EHS objectives and achieve an autonomous and

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