Saint-Gobain // Universal Registration Document 2021

Risks and control 6 Risk factors 1. 228 Risks specific to the Group and its business 1.1 sector 228 Group structural risks 1.2 232 Financial risks 1.3 232 Legal risks 1.4 233 Insurance 1.5 236 Internal control 2. 238 Compagnie de Saint-Gobain’s internal control 2.1 and risk management system 238 Parties involved in internal control and risk 2.2 management 240 The internal control and risk management 2.3 system in the Group entities 245 The procedure for monitoring the internal 2.4 control and risk management system 245 Guidelines and procedures 2.5 247 Organization of internal control in preparing 2.6 and processing financial and accounting information to the Shareholders 251

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