Plastic Omnium - 2018 Registration Document

3 STATEMENT OF NON-FINANCIAL PERFORMANCE Report by the independent third party www.plasticomnium.com PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 122 REPORT BY THE INDEPENDENT THIRD PARTY 3.5 MG FOR THE YEAR ENDED DECEMBER 31, 2018 This is a free translation into English of the Statutory Auditor’s report issued in French and is provided solely for the convenience of English speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France. To the Shareholders, As an independent third party, member of the Mazars network, statutory auditor of Plastic Omnium, we present to you our report on the extra-financial performance report for the year ended December 31, 2018 (hereinafter the "Declaration"), presented in the management report, with reference to the legal and regulatory provisions of articles L. 225-102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code. RESPONSIBILITY OF THE COMPANY It is for the Board of Directorsto draw up a Declaration in accordance with the legal and regulatory provisions, including a presentation of the business model, a description of the main extra-financial risks, a presentation of the policies applied with regard to these risks as well as the results of these policies, including key performance indicators. The Declaration has been drawn up by applying the company's procedures, (hereinafter the "Baseline"), the significant elements of which are presented in the Declaration and available on request at the company's registered office. INDEPENDENCE AND QUALITY CONTROL Our independence is defined by the provisions of article L. 822-11-3 of the French Commercial Code and the Code of Ethics of the profession. Furthermore, we have set up a quality control system that includes documented policies and procedures designed to ensure compliance with ethical rules, professional doctrine and applicable legal documents and regulations. RESPONSIBILITY OF THE INDEPENDENT THIRD-PARTY It is our responsibility, on the basis of our work, to formulate a reasoned opinion expressing a conclusion of moderate assurance on: compliance of the Declaration with the provisions of article R. 225-105 of the French Commercial Code; fairness of the information provided pursuant to paragraph 3 of I and II of article R. 225 105 of the French Commercial Code, namely the results of the policies, including key performance indicators, and the actions relating to the main risks, hereinafter the "Information". It is not our role, however, to provide an opinion on the: compliance by the company with the other legal and regulatory provisions applicable, in particular, with regard to the vigilance plan and the fight against ● corruption and tax evasion; compliance of goods and services with applicable regulations. ●