Saint-Gobain // Universal Registration Document 2021

Financial and accounting information Compagnie de Saint-Gobain 2021 annual financial statements (parent company)

Information on fees paid to the Statutory Auditors NOTE 18

Total fees (excluding VAT) paid and payable to the Statutory Auditors in 2021, as reflected in the income statement for the year, may be broken down as follows: statutory audit fees: €1.8 million in 2021; ■ fees for non-audit services: €0.3 million in 2021. ■

Non-audit services provided by the Statutory Auditors to Compagnie de Saint-Gobain relate mainly to audit procedures carried out as an independent third party on the management report on CSR information, due diligence in the context of planned acquisitions or divestments, and procedures related to the issuance of comfort letters in the case of new bond issues.

Employees NOTE 19

Monthly average number of employees Paris HQ (Tour Saint-Gobain, La Défense) 2021

Management compensation Total gross compensation and benefits paid in 2021 by the French and foreign companies in the Group to members of the Executive Committee as it stood at December 31, 2021 (excluding any long-term compensation) amounted to €14.2 million (2020: €13.3 million), including €5.5 million in gross variable compensation (2020: €5.2 million). Provisions for pensions and other post-employment benefit obligations (defined-benefit obligations [DBO] in respect of length-of-service awards and pensions) accruing to Group management totaled €31.0 million in 2021 (2020: €46.3 million). The decrease in this item reflects changes during the year as well as the transfer of obligations to a third-party insurer falling within the scope of Article L. 137-11 of the French Social Security Code, as taken up in the PACTE Law. Compensation paid to members of the Board of Directors for 2021 totaled €1.1 million (2020: €1.0 million).

2020

Managerial-grade employees

167

166

Supervisors

15

18

Administrative staff

3

4

TOTAL

185

188

of which employees under fixed-term contracts

3

1

German branch (Aix la Chapelle) Managerial-grade employees

2021

2020

82

85 110

Supervisors

106

Administrative staff

0

0

TOTAL

188

195

of which employees under fixed-term contracts

9

13

Litigation NOTE 20

8

The lawsuits described below involve Group subsidiaries and the related costs and provisions are recorded in the accounts of the subsidiaries concerned.

long applied the principle of zero tolerance. A plan for compliance with competition law has been in place within the Group since 2007. Investigation by the Swiss Competition Commission in the sanitary products wholesale industry In November 2011, the Swiss Competition Commission (Commission suisse de la concurrence) opened an investigation into anti-competitive practices in the sanitary products wholesale industry. In May 2014, the Commission Secretariat issued a notice of complaints against Sanitas Troesch and other wholesalers in the industry alleging that Sanitas Troesch and some of its competitors had, among other things, agreed in 2005 and 2012 to lower gross prices.

Competition law and related 20.1 proceedings Competition laws apply to the Group companies in countries in which it operates. Violation of competition law exposes the Group to fines and, in certain countries, potential criminal sanctions on the Group and its employees involved. Any litigation filed by a competition authority could, in the event of conviction, give rise to the payment of fines and potentially damages, which is likely to have significant impact on the Group’s reputation, financial position and operating results. The Saint-Gobain Group is firmly committed to opposing any practice that might violate competition rules and has

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