Plastic Omnium - 2020 Universal Registration Document

STATEMENT OF NON-FINANCIAL PERFORMANCE Report from the Independent Third Party PLASTIC OMNIUM UNIVERSAL REGISTRATION DOCUMENT 2020 179 we verified that the Statement includes each category of social and environmental information set out in article L. 225-102-1 III as well as information ● set out in the second paragraph of article L. 22-10-36 regarding compliance with human rights and anti-corruption and tax avoidance legislation; we verified that the Statement provides the information required under article R. 225-105 II of the French Commercial Code, where relevant with respect ● to the principal risks, and includes, where applicable, an explanation for the absence of the information required under article L. 225-102-1 III, paragraph 2 of the French Commercial Code; we verified that the Statement presents the business model and a description of principal risks associated with the entity’s activity the consolidated ● entities’ activities, including where relevant and proportionate, the risks associated with their business relationships, their products or services, as well as their policies, measures and the outcomes thereof, including key performance indicators associated to the principal risks; we referred to documentary sources and conducted interviews to: ● assess the process used to identify and confirm the principal risks as well as the consistency of the outcomes, including the key performance ● indicators used, with respect to the principal risks and the policies presented, and corroborate the qualitative information (measures and outcomes) that we considered to be the most important presented in Appendix 2; concerning ● certain risks (Product safety and quality and customer satisfaction, Business ethics and Responsible Purchasing) our work was carried out on the consolidating entity, for the others risks, our work was carried out on the consolidating entity and on a selection of entities (1) ; we verified that the Statement covers the scope of consolidation, i.e. all the consolidated entities in accordance with article L. 233-16 of the French ● Commercial Code within the limitations set out in the Statement; we obtained an understanding of internal control and risk management procedures the entity has put in place and assessed the data collection process ● to ensure the completeness and fairness of the Information; for the key performance indicators and other quantitative outcomes hat we considered to be the most important presented in Appendix 2, we ● implemented: analytical procedures to verify the proper consolidation of the data collected and the consistency of any changes in those data, ● tests of details, using sampling techniques, in order to verify the proper application of the definitions and procedures and reconcile the data with the ● supporting documents. This work was carried out on a selection of contributing entities (1) and covers between 18,4% and 100% of the consolidated data relating to the key performance indicators and outcomes selected for these tests; we assessed the overall consistency of the Statement based on our knowledge of all the consolidated entities. ● We believe that the work carried out, based on our professional judgement, is sufficient to provide a basis for our limited assurance conclusion; a higher level of assurance would have required us to carry out more extensive procedures. MEANS AND RESOURCES Our work was carried out by a team of 8 people between September 2020 and February 2021 and took a total of 8 weeks . We conducted 7 interviews with people responsible for preparing the Statement representing in particular the Group’s sustainability, HSE, HR, Purchasing, Quality, Risk and Internal Control departments. CONCLUSION Based on the procedures performed, nothing has come to our attention that causes us to believe that the consolidated non-financial statement is not presented in accordance with the applicable regulatory requirements and that the Information, taken as a whole, is not presented fairly in accordance with the Guidelines, in all material respects. Paris La Defense, February 17, 2021 Independent Third-Party MAZARS SAS Edwige REY CSR & Sustainable Development Partner See Appendix 1. (1)