Plastic Omnium - 2020 Universal Registration Document

STATEMENT OF NON-FINANCIAL PERFORMANCE Report from the Independent Third Party www.plasticomnium.com PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 178 " ! "$ " $ ! $ $ " ! "$) 4.9 MG FOR THE YEAR ENDED DECEMBER 31 ST , 2020 This is a free translation into English of the independent third party’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 General Assembly, In our capacity as independent third party, accredited by COFRACnumber 3-1058 (scope available at www.cofrac.fr ), and member of the Mazars network of one of the company’s Statutory Auditors, we hereby report to you on the non-financial statement for the year ended December 31st, 2020 (hereinafter the “Statement”), on a voluntary basis in the Group management reportpursuant to the requirements of articles L. 225-102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code (Code de commerce) . THE ENTITY’S RESPONSIBILITY The Board of Directors is responsible for preparing the Statement, including a presentation of the business model, a description of the principal non-financial risks, a presentation of the policies implemented considering those risks and the outcomes of said policies, including key performance indicators. The Statement has been prepared in accordance with the entity’s procedures (hereinafter the “Guidelines”), the main elements of which are presented in the Statement (which are available on request from the entity’s head office). INDEPENDENCE AND QUALITY CONTROL Our independence is defined by the requirements of article L. 822-11-3 of the French Commercial Code and the French Code of Ethics (Code de déontologie) of our profession. In addition, we have implemented a system of quality control including documented policies and procedures regarding compliance with applicable legal and regulatory requirements, the ethical requirements and French professional guidance. RESPONSIBILITY OF THE INDEPENDENT THIRD PARTY On the basis of our work, our responsibility is to provide a report expressing a limited assurance conclusion on: the compliance of the Statement with the requirements of article R. 225-105 of the French Commercial Code; ● the fairness of the information provided in accordance with article R. 225-105 I, 3° and II of the French Commercial Code, i.e., the outcomes, including ● key performance indicators, and the measures implemented considering the principal risks (hereinafter the “Information”). However, it is not our responsibility to comment onthe entity’s compliance with other applicable legal and regulatory requirements, in particular the French duty of care law and anti-corruption and tax avoidance legislationnor on the compliance of products and services with the applicable regulations. NATURE AND SCOPE OF OUR WORK The work described below was performed in accordance with the provisions of articles A. 225-1 et seq. of the French Commercial Code, as well as with the professional guidance of the French Institute of Statutory Auditors (“CNCC”) applicable to such engagements and with ISAE 3000 (1) : we obtained an understanding of all the consolidated entities’ activitiesand the description of the principal risks associated; ● we assessed the suitability of the criteria of the Guidelines with respect to their relevance, completeness, reliability, neutrality and understandability, with ● due consideration of industry best practices, where appropriate; ISA 3000 - Assurance engagements other than audits or reviews of historical financial information (1)