Saint-Gobain // Universal Registration Document 2021

9

Additional information and cross-reference tables Cross-reference tables

Classification of activities according to the European 3.5 regulatory framework allowing the definition of environmental sustainable economic activities 3.5.1 Classification of activities In application to the European Regulation 2020/852 Taxonomy Regulation in effect since July 2020, with delegated acts for the first two objectives concerning mitigation and adaptation to climate change (Taxonomy Climate Delegated Act (EU) 2021/2139), as well as with the delegated act in Article 8 of Regulation (EU) 2020/852 and its annexes on the reporting conditions (Disclosures Delegated Act) , Saint-Gobain has carried out an analysis of the eligibility criteria used to classify its sustainable economic activities with regard to the new reporting and disclosure requirements on the relevant contribution to the turnover, investments and operating expenses (CapEx and OpEx). In 2021, Saint-Gobain's activities considered as eligible correspond to the definitions of the following activities listed in the delegated acts dedicated to the objectives of climate change mitigation and adaptation to climate change: 3.5. Manufacture of energy-efficient equipment for the buildings . Activity 3.5 directly covers several Saint-Gobain ■ product categories, including insulation, glazing for external façades (windows), plasterboard and mortars that are part of an insulation system; 3.6. Manufacture of other low carbon technologies. Activity 3.6 concerns Saint-Gobain products and solutions ■ contributing to substantial reduction (compared to the most efficient alternative on the market) of GHG emissions

generated by the product or by the manufacturing process to which they contribute. The reporting scope concerns all Saint-Gobain consolidated entities at the end of 2021.

The proportion of Saint-Gobain's turnover linked to sustainable solutions (see chapter 3, section 3.4.4) includes activities that have not been assessed in the context of compliance with the European "2020/852 Taxonomy Regulation", such as distribution activities, and impacts and benefits that have not yet been included in the regulation, such as resources and circular economy, as well as benefits related to health, safety and comfort, which will potentially be eligible for the social taxonomy.

3.5.2 KPI calculation Turnover The relevant turnover is the Group consolidated turnover.

Turnover in 2021 (k€)

Proportion of turnover in 2021 (%)

Saint-Gobain economic activities Taxonomy-eligible activities Taxonomy non-eligible activities

7,140,204 37,019,570 44,159,774

16.2% 83.8% 100%

Saint-Gobain turnover

CAPEX Data included in the CapEx calculation are related to investments declared in the consolidated financial statements. CapEx categories considered eligible are as follows: CapEx linked to CO 2 emissions reduction; ■ CapEx linked to activities whose turnover is eligible ■ Since 2021, a financial reporting category has been dedicated for monitoring investments linked to CO 2 emissions reduction, in line with the Group's CO 2 roadmap to achieve carbon neutrality by 2050 (see chapter 3, section 2.1.5.2).

CAPEX in 2021 (k€)

Proportion of CAPEX in 2021 (%)

CAPEX categories

1 - CAPEX linked to CO 2 emissions reduction plan 2 - CAPEX linked to Taxonomy eligible activities (excluding point 1) Total Taxonomy-eligible CAPEX Total Taxonomy non-eligible CAPEX

54,983

3.5%

1,002,840 1,057,824 532,928 1,590,752

63.0% 66.5% 33.5% 100%

Saint-Gobain CAPEX

SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 396

www.saint-gobain.com