Groupe Roullier

Extra-Financial Performance Report 2020 Groupe Roullier 82 METHODOLOGY Scope of the DPEF The scope of the 2020 DPEF (Extra-Financial Performance Report) covers all Group entities with at least one employee, which are either Proportionally or Fully Consolidated and were actively trading on 31 December 2020. Dormant and/or non-actively trading entities, entities liquidated or disposed of in 2020, those with no employees and those accounting for using the equity method are excluded. Scope of the indicators used The number of Group and business line employees includes the workforce on 31 December 2020, excluding temporary staff and interns. The scope of occupational accident frequency and severity rates reporting has been extended to include the whole Group. The figure for the consumption of wood and related products refers to the quantity purchased in 2020. The breakdown of energy consumed takes only into account that related to production. The ratio of recycled water is based on the total water consumed by the Group, i.e. drilling water, mains water, recycled water and other sources (rainwater, river water, etc.). The amount of mains water consumed incorporates 2019 data for Magnesitas Navarras. CO2 emissions are calculated for Scopes 1 and 2. Scope 2 covers only those emissions related to electricity consumption. Audit The 2020 DPEF has been audited by an independent third party: the MAZARS global audit, accounting and consulting group. Sources • Sources used for emissions factors: ATEE and Club Biogaz • Sources used for CO 2 emission factors: BC V8 and ADEME/AIE › › www.bilans-ges.ademe.fr/fr/basecarbone/donnees- consulter/liste-element/ • Report on the Sustainable Development Goals (2020), United Nations › https://unstats.un.org/ • The State of Food Security and Nutrition in the World (2020), FAO › http://www.fao.org/3/ca9692fr/CA9692FR.pdf • Transforming food and agriculture to achieve the SDGs (2018), FAO › http://www.fao.org/3/I9900fr/i9900fr.pdf Identification of risks Risks have been assessed on the basis of the ISO 26000 social responsibility standard. Gross risks have been identified on the basis of business models relative to the central issues addressed by this standard and the extent of the impacts imposed by our business practices and activities on society and the environment. The DPEF is published by Groupe Roullier C.F.P.R. • 27, avenue Franklin Roosevelt • 35408 • Saint-Malo 02 99 20 65 20 • communication@roullier.com www.roullier.com Editor Groupe Roullier Editorial content Group Communication department Design and graphics D’une idée l’autre Printing Cloître Photo credits Groupe Roullier and its subsidiaries, Emmanuel Pain, Marc Josse, JEUDI WANG. To achieve optimal consistency with our CSR commitments, we have chosen to print this report using plant- based inks on FSC® certified paper. Thus, we contribute to responsible forest management and forest renewal, one of the Forest Stewardship Council’s objectives. We took special care in choosing the printer we used, favoring a regional business that is also highly committed to environmental and societal initiatives. Cloître has earned the Imprim’Vert® label for paper certifications and colorimetric standards. As a member of the Produit en Bretagne community venture, the company is an active participant in our region’s economic development. APPENDICES