3 An efficient and responsible Group Maximize the contribution for the planet and communities SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 91 Enhance employees' commitment 2.1.6.4 Trainings In order for employees to be able to commit to the fight against climate change, they must have the necessary keys to fully understand: climate-related issues; ■ how to assess the impact of Saint-Gobain; ■ how to act to reduce its environmental footprint. ■ The "Climate 2050" training course, launched in 2020 by Saint-Gobain University, was a first step. The Group has decided to go further, with the creation of the Climate Academy, to help employees meet environmental challenges regardless of their level of expertise on the subject or their role in the company. The Climate Academy has been designed in two stages. The first one to understand, with five themes divided into several modules of no more than five minutes, the urgency of acting to preserve the planet, how man has modified the ecosystem, the consequences on the climate, the role of biodiversity and the exploitation of natural resources. The first two themes were available since November 2021. As for the second stage of the Climate Academy, it will consist of eight themes describing the various means of acting to protect the environment and achieving carbon neutrality in 2050. An internal carbon fund for employees To engage all its employees on the road to carbon neutrality by 2050, and to contribute to achieving the objective of reducing the Group’s CO2 emissions between now and 2030, in April 2021, Saint-Gobain launched an internal "Carbon Fund". First implemented in a pilot region, Northern Europe, it aims to accelerate the reduction of non-industrial CO2 emissions through the daily actions of employees and targeted investments in sites. The areas covered by these investments are mainly related to the sustainable mobility of employees, renewable energies and the improvement of comfort and energy efficiency at Saint-Gobain sites. These projects proposed and selected by employees concern their working environment. Objectives and performance 2.1.7 measurement Saint-Gobain has set targets and implemented a set of indicators to monitor its climate change performance. The carbon-related targets are detailed in the “Carbon 2030” roadmap. It should be noted that the Group’s impact on greenhouse gases is limited to the carbon impact, given that the emissions of greenhouse gases other than CO2 are not significant. All other objectives and indicators that the Group uses to make progress in mitigating, managing and adapting to climate change issues are presented in a detailed table in chapter 4. The 2030 targets based on 2017 have been validated by the independent organization Science Based Target initiative (SBTi) and submitted to the external auditors. Details of the methodology for calculating the indicators and targets are available in chapter 9, section 2.1. Details of scope 3 emissions by category are available in Saint-Gobain's response to the CDP Climate questionnaire. The assessment of scope 3 emissions, predictive scenarios to the climate change effects, the measurement and effectiveness of carbon offsetting actions and the methodology for assessing avoidance are all topics that are still being debated by experts. Saint-Gobain participates in initiatives to standardize climate reporting procedures. The Group is also keen to engage in dialogue with expert organizations with a view to improving the measurement of impacts in order to make the fight against climate change more effective. The classification of Saint-Gobain's activities in the context of the European regulation on sustainable finance and compliance with the European regulation "2020/852 Taxonomy Regulation" (in force since July 2020), the delegated acts to the first two objectives regarding climate change mitigation and adaptation - "Taxonomy Climate Delegated Act (EU) 2021/2139"- as well as the delegated act to Article 8 of Regulation (EU) 2020/852 and its annexes on reporting requirements ("Disclosures Delegated Act") is disclosed in chapter 9, section 3.5.1. The proportion of Saint-Gobain's turnover linked to sustainable solutions is estimated at 72% in 2020. It includes activities that have not been assessed in the context of compliance with the European "2020/852 Taxonomy Regulation", such as distribution activities, and impacts and benefits that have not yet been included in the regulation, such as resources and the circular economy, as well as benefits related to health, safety and comfort, which will potentially be eligible for the social taxonomy.
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