Saint-Gobain // Universal Registration Document 2021

2 Strategy The Group’s environment SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 51 Structuring and prioritizing issues: 1.3.2 materiality analysis In terms of reporting, materiality relates to the extent to which measures have a significant impact on an organization and its ability to create financial and non-financial value, for itself and its stakeholders. Mapping of its stakeholders, Saint-Gobain identified priority issues and carried out a materiality matrix, i.e. a graphic representation of the importance of these issues, based on the expectations of stakeholders and the vision of the Group’s management teams. The materiality matrix published by Saint-Gobain was reviewed in 2020 with the help of Mazars. The following methodological principles have been adopted: identify priority issues, based on the documentation ■ available on the Group, its activities and its environment; share these issues with its main stakeholders; ■ prioritize these issues by comparing stakeholder ■ expectations against the vision of management. A methodology note is available on the Group website. The assessment is based on information gathered during interviews with experts, customer surveys, employee surveys, minutes of meetings with various stakeholders, and internal interviews. For example, interviews with external stakeholders conducted in the context of the Group’s purpose or the “me@Saint-Gobain” survey conducted among Group employees were included in the analysis, as were the Group’s transformations as part of the “Transform & Grow” program in 2019-2020. LEVEL 1 LEVEL 2 LEVEL 3 LEVEL 1 LEVEL 2 LEVEL 3 Anticipation of climate change risks Advocacy Business ethics Reduction of carbon footprint Social dialogue Purchases Managers Sustainable solutions – well-being and comfort Collaborative innovation Agility & business model resilience Biodiversity Health and Safety Codevelopment partnerships in industry markets Circular economy Digital transformation for operational efficiency Employees development Use and management of raw materials Strong brands inspiring customers’ confidence Teams diversity VISION OF GROUP MANAGEMENT Growth to meet local needs Societal inclusion Synergy-generating structure Sustainable solutions – health and safety quality impact Sustainable solutions - carbon impact MOST STRATEGIC CSR CHALLENGES IMPORTANT CSR CHALLENGES CSR CHALLENGES OF MODERATE IMPORTANCE STAKEHOLDER EXPECTATIONS MOST STRATEGIC CSR CHALLENGES IMPORTANT CSR CHALLENGES CSR CHALLENGES OF MODERATE IMPORTANCE