Plastic Omnium - 2018 Registration Document

3 STATEMENT OF NON-FINANCIAL PERFORMANCE Methodology PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 119 SCOPE OF THE REPORT The reporting scope aims to represent all the businesses of Compagnie Plastic Omnium. For 2018, the corporate, social and environmental reporting covers all of the IFRS 2018 revenue of Compagnie Plastic Omnium. The water and energy consumption of the Vendor Managed Inventory (VMI) managed by Intelligent Exterior Systems and Clean Energy Systems is also included, as are the resulting CO 2 emissions. The Group has 11 facilities classified for the protection of the environment (ICPE) pending authorization and 1 facility pending registration. These ICPEs are included in the Group’s HSE scope. 1.1 Employees by type of contract and temporary employees at December 31 include all the legal entities in the management accounts’ scope of consolidation. 1.2 Likewise, registered employees are broken down by gender, by operators/employees/managers, as well as by age group, and temporary employees are included in all of the legal entities in the scope of consolidation. Changes in consolidation scope: social indicators are reported as of the establishment or consolidation of the site. In 2018, newly opened or acquired sites were included under Human Resources reporting (HSE data will only be reported from the start of production): for Clean Energy Systems and New Energies, the Zonhoven and Fribourg sites; for Intelligent Exterior Systems, the Kenitra site. The HBPO entities were included within the scope of IFRS reporting following the acquisition of a controlling interest as of July 1 st , 2018. In 2018, total employees were recorded with HBPO. On the other hand, the breakdown of workforce and social indicators are calculated excluding HBPO. Site acquisitions new sites are included within the HSE data from the date activity begins (production start-up). Regarding HSE reporting, the Clean Energy Systems sites at Smyrna and Hansalpur were included in 2018 (included from 2017 in the HR reporting). Sites sold or closed during the year are not included: all of the entities that belonged to the Environment Division following the sale on December 18, 2018, the Norcross Intelligent Energy Systems site. INDICATOR CALCULATION METHODS Indicators are approved on December 31, 2018, except for the following indicators: at November: gender breakdown, breakdown by operators/employees, employees working in shifts or part-time, number of women managers, number of disabled people; 2.1 the indicators approved on November 30, 2018 and extrapolated to December 31, based on the ratio of employees at December/employees 2.2 the indicators approved on November 30, 2018 and prorated to December 31, based on the ratio of 12/11: internal and external training hours, invoices from training organizations, number of interns, number of employees trained since January 1, all environmental data (except for the number of ISO 14001 certified sites, approved on December 31); 2.3 the indicators approved on November 30, 2018 and considered as valid for the entire year: hours worked per week, percentage of employees covered by a collective agreement, percentage of employees trained during the year, workstations adapted for employees with disabilities, economic and financial information: market share, growth forecast, investments, etc.; 2.4 the indicators approved on October 31, 2018 and considered as valid for the entire year: number of incidents of discrimination, number of measures taken following incidents of discrimination, committees, other commissions, number of trade unions represented, company agreements, agreements on health and safety in the workplace. All indicators are calculated on the IFRS scope and given for two or three years to enable comparability. HSE topic indicators for the consumption of feedstock, paint, solvent, water, gas, propane, VOCs emissions, CO 2 emissions and correlated ratios, along with waste, have been corrected for 2017 further to a subsequent detection of errors of little consequence that concerned 11 sites. EXTERNAL PROCEDURES AND CONTROLS A specific reporting protocol for the EHS and Human Resources Departments was developed and provides information about the collection and validation procedure as well as definitions for the indicators identified, in a single document. This protocol is sent to all contributors and validators of non-financial data. This data is collected in the Group’s non-financial reporting software. For 2018, the procedures for reporting non-financial indicators were externally audited by Mazars, an independent third-party. This involved site audits, based on a selection of corporate, social and environmental indicators, across 11 sites representative of the Plastic Omnium Group’s operations to check the quality and overall credibility of the reporting system. The sites audited in 2018 include: for Clean Energy Systems, Huron and Anderson; for Intelligent Exterior Systems, Bratislava, Guichen, Barcelona, Arevalo, Redondela, Valencia, Pappenheim, Reinsdorf and Anderson. The nature of the audits and the related conclusions are presented in a specific certification at the end of this chapter. The glossary of indicators may be obtained upon request from the Group Human Resources and HSE/CSR Department.