Groupe Roullier

84 2021 Non-Financial Reporting Statement Groupe Roullier METHODOLOGY The scope of the Non-Financial Reporting Statement The scope of the 2021 Non-Financial Reporting Statement covers all Group entities with at least one employee, which are either Proportionally or Fully Consolidated and were actively trading on 31 December 2021. Dormant and/or non-actively trading entities, entities liquidated or disposed of in 2021, those with no employees and those accounted for using the equity method are excluded. The scope of the indicators used The number of Group and business line employees includes the workforce on 31 December 2021, excluding temporary staff and interns. The figure for the consumption of wood and related products refers to the quantity purchased in 2021. The proportion of recycled water used is based on the total volume of water consumed by the Group, i.e. water from boreholes, mains water, recycled water and water from other sources. CO 2 emissions are calculated for Scopes 1 and 2. Scope 2 covers only those emissions related to electricity consumption. Phosphea LPG consumption and process emissions are excluded from Scope 1. The indicators for energy consumption per tonne produced and greenhouse gas emissions per tonne produced are calculated using data provided by manufacturing subsidiaries, and exclude vehicle fuel consumption. The calculations used in preparing the greenhouse gas emissions breakdown chart include emissions as a result of energy consumption (gas, fuel oil, petcoke, electricity, wood and similar), the ‘Non-energy related’ emissions from manufacturing processes, and emissions as a result of fuel consumption by company vehicles. Audit The 2021 Non-Financial Reporting Statement has been audited by an independent third party: the MAZARS global audit, accounting and consulting group. Sources • Sources used for TOE (Tonnes of Oil Equivalent) emission factors and ratios: ATEE and Club Biogaz. • Sources used for CO 2 emission factors: BC V8.4 and ADEME/AIE › › www.bilans-ges.ademe.fr/fr/basecarbone/donnees- consulter/liste-element 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 risks identified are as follows: • Risks related to the use of products, their environmental impacts and the changing expectations of civil society. • Risks related to pollution and waste. • Risks related to production resources (maintaining production resources in an efficient and safety condition (installation maintenance, upkeep and inspection)). • Risks related to consumption (high consumption of water, gas and electricity). • Risks related to health safety (occupational accidents). • Risks related to HR (employee turnover). • Risks related to HR (difficulties in recruiting and maintaining employee employability). • Risks related to customer satisfaction and dependency. • Risks related to geographical location (problems in maintaining relationships with local stakeholders (residents, non-profit organisations and institutions)). • Risks related to purchasing and business practices (short-lived relationships with suppliers, difficulties in maintaining the quality of supplies and products, etc.). • Risksrelatedtotransportandregulatoryauthorisations have been grouped together with risks related to pollution, consumption and health safety for the former, and with risks related to production resources and operating regions for the latter. The NFPS 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 Direction Communication Groupe Roullier 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 plantbased 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. Clo tre 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. THE APPENDICES