Saint-Gobain // Universal Registration Document 2021

2 Strategy The Group’s environment SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 52 Assessment of the main 1.3.3 non-financial risks and opportunities In accordance with French legal and regulatory provisions (articles L.225-102-1, R. 225-105 and R. 225-105-1 of the French Commercial Code), Saint-Gobain carried out a survey of the risks and opportunities linked to Corporate Social Responsibility (CSR). The materiality analysis contributed to the identification of the main CSR risks and opportunities for the Group. Details of the methodology used are provided in the Extra-Financial Performance Declaration (EFPD) (see chapter 9, Section 3.3). To perform this analysis, Saint-Gobain used: the CSR materiality analysis; ■ the internal Control and Audit risk identification ■ methodology, which has been adapted to long-term non-financial issues. Nine (1) long-term non-financial risks and opportunities have been identified: diversity; ■ energy efficiency and carbon intensity of operations; ■ business ethics; ■ management of skills and talents; ■ responsible supply chain management; ■ integration of recycled materials into products; ■ energy and carbon performance of products and ■ services; health and safety at work; ■ product safety. ■ Details of the risks and opportunities, the policies and action plans as well as the measurement of the Group’s performance are detailed in the EFPD (see chapter 9, section 3.3). (1) Risks and opportunities are published in alphabetical order in French without prejudging their relative importance for the Group or its stakeholders.