Plastic Omnium - 2018 Registration Document

3 STATEMENT OF NON-FINANCIAL PERFORMANCE Report by the independent third party PLASTIC OMNIUM 2018 REGISTRATION DOCUMENT 123 NATURE AND SCOPE OF PROCEDURES Our work described below has been carried out with reference to the provisions of articles A. 225-1 et seq. of the French Commercial Code determining the procedures in which the independent third-party carries out its mission and according to the professional doctrine of the National Company of Statutory Auditors relating to this intervention and to the international standard ISAE 3000 - Insurance commitments other than audits or reviews of historical financial information. We conducted work enabling us to assess the compliance of the Declaration with the regulatory provisions and the sincerity of the Information: we have taken note of all the companies included in the scope of consolidation, the statement of the main social and environmental risks related to this ● activity, its effects on respect for human rights and the fight against corruption, tax evasion and related policies, together with their results; we have assessed the appropriateness of the Baseline in terms of relevance, completeness, neutrality, clarity and reliability, by taking into consideration, ● when relevant, the sector’s best practices; we have verified that the Declaration covers each category of information stipulated in article L. 225-102-1 III in the social and environmental field, as ● well as respect for human rights and the fight against corruption and tax evasion; we have verified that the Declaration includes an explanation of the reasons justifying the absence of the information required by the 2nd paragraph of ● section III of article L. 225-102-1; we have verified that the Declaration presents the business model and the main risks related to the activity of all the entities included in the scope of ● consolidation, including, where relevant and proportionate, the risks created by its business relationships, goods or services, and policies, actions and results, including key performance indicators; we have verified, when they are relevant to the main risks or the policies presented, that the Declaration presents the information provided for in article ● R. 225-105 II; we assessed the process for selecting and validating the main risks; ● we inquired about the existence of internal audit and risk management procedures put in place by the company; ● we assessed the consistency of the results and the key performance indicators selected with regard to the main risks and policies presented; ● we have verified that the Declaration covers the consolidated perimeter, i.e. all the companies included in the scope of consolidation in accordance with ● article L. 233-16 with the limits specified in the Declaration in section "3.3 Methodology"; we assessed the collection process put in place by the entity for completeness and fairness of the Information; ● we implemented for key performance indicators and other quantitative results (1) that we considered most important: ● detailed tests based on surveys, consisting in checking correct application of the definitions and procedures and reconciling the data with the ● supporting documents. This work was conducted with a selection of contributing entities (2) and covered between 19% and 100% of the consolidated key performance indicator data and results selected for these tests; analytical procedures to verify correct consolidation of the data collected and the consistency of its changes; ● we consulted the documentary sources and conducted interviews to corroborate the qualitative information (actions and results) that we considered the ● most important (3) ; we assessed the overall consistency of the Declaration in relation to our knowledge of the company. ● We consider that the work we have conducted by exercising our professional judgment allows us to formulate a conclusion providing moderate assurance; a higher level of assurance would have required more extensive work. Social information: number of employees (by type of contract, status, sex, age, region), frequency rate of work-related accidents with stoppage, workplace accident frequency rate (1) with and without lost time, ratio number of top safety inspections/person/year, executive turnover, hours of training per employee, absenteeism rate (for accidents at work, other reasons and total). For all the social and environmental information mentioned above : IES Bratislava Plant, IES Barcelona (Plant + EC), IES Arevalo, IES Redondela, CES Huron and IES Guichen ; IES (2) Valencia Plant (excluding the ratio of natural gas consumption in kWh/kg of processed material); IES Reinsdorf Plant (excluding ratio of electricity consumption in kWh/kg of processed material); IES Pappenheim Plant (excluding ratio of electricity consumption ratio in kWh/kg of processed material and ratio of natural gas consumption in kWh/kg of processed material); IES Anderson Plant (excluding natural gas consumption ratio in kWh/kg of processed material and ratio of greenhouse gas emissions in kg of CO2/kg of processed material); CES Anderson (excluding the ratio of electricity consumption in kWh/kg of processed material, ratio of natural gas consumption in kWh/kg of processed material and total waste (recycled, recovered, ultimate). Business ethics and personal data, product safety & quality. (3)