Saint-Gobain // Universal Registration Document 2021

9 Additional information and cross-reference tables CSR Information SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 385 Auditors’ opinion 2.2 Report by one of the Statutory Auditors, appointed as an independent third party, on the consolidated non-financial information statement This is a free translation into English of the Statutory Auditor’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. Year ended on the 31st of December 2021 COMPAGNIE DE SAINT-GOBAIN Tour Saint-Gobain 92400 Courbevoie cedex In our capacity as Statutory Auditor of COMPAGNIE DE SAINT-GOBAIN (hereinafter the ”entity”), appointed as an independent third party and accredited by Cofrac (Cofrac Inspection Accreditation n°3-1060, whose scope is available at www.cofrac.fr), we conducted our work in order to provide a report expressing a limited assurance conclusion on the historical information (observed and extrapolated) of the consolidated non-financial information statement (hereinafter respectively the "Information" and the "Statement"), prepared in accordance with the Entity’s procedures (hereinafter the “Guidelines”), for year ended on the 31st of December 2021, included in the management report pursuant to the legal and regulatory provisions of articles L. 225 102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code (Code de commerce). Conclusion Based on the procedures performed, as described in the « Nature and scope of our work » section, and the elements that we have collected, nothing has come to our attention that causes us to believe that the consolidated non-financial information statement is not compliant with the applicable regulatory provisions and that the Information, taken as a whole, are not presented fairly in accordance with the Guidelines. The entity’s responsibility Pursuant to legal and regulatory requirements, 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. Preparation of the non-financial performance statement The absence of a generally accepted and commonly used framework or established practices on which to evaluate and measure the Information permits the use of different, but acceptable, measurement techniques that may affect comparability between entities and through time. Consequently, the Information needs to be read and understood with reference to the Guidelines, significant elements of which are available upon request from the entity's headquarters. Inherent Limitations in Preparing the Information The Information may be subject to inherent uncertainty because of incomplete scientific and economic knowledge and due to the quality of the external data used. Certain Information are sensitive to the methodological choices, assumptions and/or estimates used to prepare the Information presented in the Statement. The entity’s responsibility The Board of Directors is responsible for selecting or establishing suitable criteria for preparing the Information; ■ the preparation of the Statement in accordance with the legal and regulatory provisions, 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 those policies, including key performance indicators and if applicable the information required by Article 8 of Regulation (EU) 2020/852 (green taxonomy); designing, implementing and maintaining internal control over information relevant to the preparation of the ■ Information that is free from material misstatement, whether due to fraud or error The Statement has been prepared in accordance with the entity’s Guidelines as mentioned above.

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