Saint-Gobain // Universal Registration Document 2021
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Additional information and cross-reference tables Glossary
Glossary 4. A ACT Training program dedicated to the prevention of corruption Act4nature International
be reflected in the use of renewable energies, recycling methods or any other environmentally friendly practice. Climatetech or Climate Technologies Refers to companies that work specifically to reduce or eliminate greenhouse gas emissions, and more generally that offer solutions to combat the impacts of climate change by relying on technologies relating in particular to decarbonization, negative emissions, or adapting to change. COMPLY Training program dedicated to antitrust law CSR or Corporate Social Responsibility This is the voluntary integration by companies of societal, social and environmental concerns into their commercial activities and their relations with their stakeholders. It is therefore the contribution of companies to the challenges of sustainable development. Cullet Broken glass coming from manufacturing waste or the selective collection of waste and recycled content. D DEP ( Déclaration Environnementale de Produit ) Environmental Product Declaration French acronym equivalent to the English EPD (see below) DPEF ( Déclaration de Performance Extra-Financière) Non-Financial Performance Declaration, the result of the transposition into French law of a European directive on non-financial reporting, in the form of an order replacing the former CSR reporting system. Its purpose is to provide a concise and accessible strategic management tool for the Company, focused on essential information. EFRAG or European Financial Reporting Advisory Group An international non-profit association that was created in 2001 with the encouragement of the European Commission and whose role is to develop and promote the European voice in the development of international accounting standards (IFRS) and ensure that it is taken into consideration by the IASB (International Accounting Standard Board). EHS (" Environnement, Hygiène industrielle, Santé, sécurité ") Environment Health and Safety EPD or Environmental Product Declaration An environmental product declaration makes it possible to assess the environmental performance of a construction product or equipment intended for use in building works. Its objective is to provide transparent, objective and verified information for consumers. EpE ( Entreprises pour l’Environnement ) French not-for-profit association created in 1992, a partner of the WBCSD, the EpE brings together some fifty large French and international companies, from all sectors of the economy, that want to better take the environment into account in their strategic decisions and in their day-to-day management. Saint-Gobain is a member. E Ebitda Earnings before interest, taxes, depreciation and amortization
Voluntary scheme, launched in France, in which companies commit to protecting biodiversity. Saint-Gobain signed up to the scheme in 2018 Adhere Remote training program dedicated to the Principles of Conduct and Action, the Saint-Gobain Group’s code of ethical conduct. Afep or Association Française des Entreprises Privées A French organization founded in 1982, representing large global private companies operating in France. Attitudes Concept related to Saint-Gobain’s managerial practices. Five in number, they represent both a management approach and a state of mind that binds all Group employees. Model that offers an integrated vision of the building during all stages of its life cycle through a “digital twin”. Boost Online training platform created by Saint-Gobain. BREEAM or Building Research Establishment Environmental Assessment Method Originating in the United Kingdom, this method for assessing the environmental performance of buildings is the most widely used building certification standard worldwide. C CAC ( Commissaire aux Comptes ) Statutory auditor whose role is to audit the financial statements of a company. He or she exercises a regulated profession whose missions consist of carrying out, in an independent manner, the accounting, financial and legal auditing of a company. Capex or Capital Expenditure Capex refers to the investment expenses of a company capitalized on the balance sheet. Generally translated in French as dépenses d’investissement de capital ("capital investment spending"), Capex includes all expenses made by a company in connection with its material investments. CARE by Saint-Gobain Social protection program for all Group employees and their families. CDP or Carbon Disclosure Project International non-profit organization, created in 2000, that publishes data on the environmental impact of the largest companies. It is based in the United Kingdom. B BIM or Building Information Modeling
Cleantech or Clean Technologies Refers to companies that promote sustainable
development and respect for the environment through new technologies offering competitive returns to investors while providing a response to current challenges in terms of ecology and the fight against global warming. This can
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