IMERYSSUSTAINABILITYREPORTING PRINCIPLES

2022

IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLESTABLE OF CONTENTS

1. PURPOSE AND SCOPE

3

2. MATERIALITY COMPLETENESS

3

3. STAKEHOLDER INCLUSIVENESS

5

4. DATA COLLECTION AND CONSOLIDATION

5

5. CONTROL AND ASSURANCE

8ANNEX 1 - SASB STANDARDS CORRESPONDENCE TABLE

8ANNEX 2 - TCFD RECOMMENDATIONS CORRESPONDENCE TABLE

10

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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLESPURPOSE AND SCOPE | MATERIALITY COMPLETENESS

1. PURPOSE AND SCOPE
SustainAgility, the Group Sustainability program, is articulated around three axes as outlined in the Group Sustainability
Charter:■■■

Empowering our people: Making sure employees stay healthy and safe, safeguarding human rights and labor
practices, nurturing talent, promoting diversity, equity and inclusion and engaging with local communities.
Growing with our customers: Behaving ethically, operating fairly, ensuring responsible purchasing, andadvancing sustainable products and processes.
Caring for our planet: Protecting the environment, promoting natural resources efficiency, respecting
biodiversity and acting on climate change.

Imerys Sustainability reporting complies with the French “Déclaration de Performance Extra-Financière” (DPEF) Law1
and other applicable French reporting obligations. The Group Sustainability program is based on frameworks andstandards such as the GRI’s Sustainability Reporting Guidelines (“Core” option), the United Nations Global Compact, theUnited Nations Guiding Principles on Business and Human Rights, ILO Fundamental Conventions, the Organization for
Economic Co-operation and Development Guidelines, the International Organization for Standardization (ISO) 26000,
the Sustainability Accounting Standards Board (SASB) standards for Metals and Mining and the Task Force on
Climate-related Financial Disclosures (TCFD) recommendations (see correspondence tables for SASB Standards and
TCFD recommendations in Annex, pages 8-11 of this document).
This document describes the reporting principles and standards the Group follows to generate the non-financial
performance indicators that are reported within its annual Universal Registration Document, which is available on
Imerys.com.
Imerys Sustainability reporting covers all of the activities over which the Group exerts operational control. Imerys has
structured the processes for data consolidation and quality control to ensure the reliability and auditability of thereporting, including internal verifications.
2. DOUBLE MATERIALITY COMPLETENESS
A robust assessment of material Sustainability risks is fundamental to the definition of the Imerys Sustainability program.
In 2022, in the context of the definition and preparation of the new mid-term objectives (2023-2025), Imerys conducted adouble materiality assessment in order to :●●●further integrate stakeholder expectations on environmental, social and governance (ESG) topics,
consider financial and extra-financial threats and opportunities facing the Groupdefine material sustainability priorities for the next 3-year cycle of objectives (2023-2025).

The double materiality assessment has been conducted in collaboration with Imerys’s stakeholders through several
means of consultations, including one-to-one interviews, global surveys, trend analysis, regulatory landscape reviews,
and desk research. Stakeholders including customers, employees and employee representatives, professional
associations, banks and investors, throughout the regions and markets in which Imerys operates were consulted in theprocess. Nearly 100 targeted stakeholders were consulted and provided insights.
The table 1 below shows the Imerys six Sustainability major pillars structured into 18 themes; each theme addressing
several sub-themes. A double materiality survey was conducted to understand Imerys internal and external stakeholders’opinions and expectations regarding these Sustainability themes.
The resulting materiality map emerges the priority issues helping in the definition and the continuous improvement of the
Sustainability program. The materiality map is available in the 2022 Universal Registration Document on Imerys.com(page 61).
At the end of 2022, the results of the materiality assessment were used to define mid-term Sustainability objectives.
Imerys material sustainability challenges and opportunities are summarized in table 1.

1

Decree n° 2017-1265 of August 9, 2017 taken for the application of the ordinance n° 2017-1180 of July 19, 2017 relating to the
publication of non-financial information by some large companies and certain groups of companies
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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLESPURPOSE AND SCOPE | MATERIALITY COMPLETENESS

Table 1: Definition and materiality of Imerys Sustainability Themes
Axis

SustainAgility
pillarSafety& Health

EmpoweringourpeopleHumanCapitalPotential sustainability challenges and opportunities

Materiality

Occupational Safety: Ensuring a safe place to work for employees and contractors.

✔
Core
value

Occupational Health: Managing workplace health and wellbeing of employees and contractors bydefining an internal framework for identifying, evaluating, controlling and mitigating common
occupational health risks.

✔
Core
value

Diversity , Equity and Inclusion: Creating a consciously inclusive workplace, where all employees
feel valued and are offered equal opportunities, and to extend our inclusive culture throughout our
supply chain. Promoting and supporting diversity, equity and inclusion within Imerys activities,
covering age, disability, nationality, religion, gender and sexual orientation among others.

✔
Core
value

Talent Development: Creating opportunities for employees, empowering them within theorganization, helping them to develop professional capabilities and benefit from diverse career paths.
Supporting internal evolution and career moves across the Group.
Community Engagement: Identifying, assessing and managing interactions with the communities
surrounding its sites. Contributing to regional, national and international economies and through local
employment and purchasing, to create concrete socio-economic benefits to employees, tocontractors and suppliers, thus, helping to fight poverty and contribute to sustainable development.
Social Dialogue: Building constructive, open dialogue with its employees and their representatives inaccordance with local regulations and implementing best practices in matters of workforce
management. Establishing and maintaining this open dialogue to reduce inequality within and among
countries.

Business
Conduct
Growingwith ourcustomers

Duty of Care includes Labor Practices (Human Capital), Responsible Purchasing (BusinessConduct) and Business Ethics & Compliance (Business Conduct). Complying with local legislation
where Imerys operates and respecting internationally-recognized human rights particularly in terms of
non-discrimination, privacy, child labor, forced labor, compensation and working hours; incorporating
environmental, social and governance requirements into Imerys operations and purchasing
processes to reduce risks and help Imerys ensure our own and the ethical performance of supplierpartners.

✔

Corporate Governance: Ensuring the Group continually improves its functioning and management,in an atmosphere of transparency, duly respecting the expectations of investors and otherstakeholders.
Sustainable
SolutionsPortfolio Sustainability: Identifying risks and opportunities and developing products that provide
sustainable solutions to society (in terms of environmental and/or social benefits) over their whole life
cycle, from the extraction of raw materials until the end-of-life, including but not limited to climate,circularity, etc.

✔

Sustainable Processes: Developing economically-sound processes that minimize negativeenvironmental and social impacts of products while conserving energy and natural resources.

Caringfor ourplanetEnvironmental
Stewardship

ClimateChangeEnvironmental Management: Identifying and reducing the environmental risks and impacts ofoperational activities.

✔

Natural Resource Efficiency: Reducing the consumption of natural resources during operations,such as mineral resources and water.

✔

Biodiversity & Land Rehabilitation: Respecting the ecosystems surrounding Group operations andpreserving biodiversity throughout the life of a mine, including the rehabilitation.

✔

Climate Change Strategy includes Climate Change Mitigation and Adaptation. Reducing
greenhouse gas emissions, including direct emissions, indirect emissions from consumption ofpurchased electricity, as well as any other indirect emission from purchased materials ortransportation.

✔

Climate Solutions: Developing low-carbon disruptive innovations aiming to significantly reduce GHG
emissions.

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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLES
MATERIALITY COMPLETENESS | STAKEHOLDER INCLUSIVENESS | DATA COLLECTION AND CONSOLIDATION

3. STAKEHOLDER INCLUSIVENESS
Imerys depends on the solid long-term relationships it develops with its key stakeholders; respecting the countries,
communities and environments across the globe where its operations are located. As such, Imerys considers itself
accountable to a wide variety of stakeholders, both internal and external. Identifying stakeholders and gaining an
understanding of their needs and expectations is a critical step to foster engagement.
The different stakeholders that have been involved to identify material issues come from different representative areasand include:▪
▪

Internal stakeholders: Executive management, senior management of businesses and functions, employees
and employee representatives;
External stakeholders: banks and investors, customers and professional associations throughout the regions
and markets in which Imerys operates.

4. DATA COLLECTION AND CONSOLIDATION
Data collection and consolidation follow reporting processes detailed in the reporting protocols published at Group level
and are supported by different internal reporting systems.
In 2021, the Group began the full roll-out of a new energy and environmental performance reporting tool. This reporting
tool captures Group data and indicators related to environmental management systems certifications, as well as
indicators related to the environmental aspects such as water, waste, air emissions, biodiversity, and energy andgreenhouse gas emissions. The table 2 below is the list of the reporting items, as well as their frequency, scope andconsolidation systems in 2022.
Table 2: Imerys Reporting Items

Items

Frequency

Scope

SystemRemarks

Human Resources

Monthly

All

Internal reporting
platform

A monthly headcount report is published internally

Safety and HealthMonthly

All

Internal reporting
platform

Details of injury or illness are reported and tracked
with a centralized internal incident tool; a monthly
safety report is published internally

Energy and GHG
Emissions

Monthly

All

Internal reporting
platform

In accordance with the GHG Protocol with several
minor exceptions (detailed in the next sections
below); a quarterly energy report is publishedinternally

Air emissions(SOx and NOx)Monthly or
Annually

All

Internal reporting
platform

Air emissions come from the fuel combustion
and/or the process (ex.: calcination). Data arereported either on a monthly basis or annually.

Environment

Quarterly

All

Internal reporting
platform

Commercial activities, sales and administrative
offices, as well as projects on customers’ sites are
excluded

Environmental
Incidents

When needed

AllInternal reporting
platform

Details and impacts of incident are reported andtracked with a centralized internal incidents tool

Payments togovernments

Annually

All mines

Internal reporting
platform

Following the financial data reporting process andpublished on the Group website

Generally, the data reporting parameters include each of the legal entities in which Imerys directly or indirectly owns 50%
or more interest, and the reporting structure generally mirrors the business and finance organizations as well as theGroup’s legal structure. Furthermore, legal entities are normally split into various sites for the relevant indicators.

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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLES
MATERIALITY COMPLETENESS | STAKEHOLDER INCLUSIVENESS | DATA COLLECTION AND CONSOLIDATION

Modifications are occasionally made to this general framework to accommodate special circumstances in the operations.
Human resources
Imerys reports the data associated with permanent employees, expatriates, fixed-term employees, seasonal workers andapprentices as well as external employees (such as agency workers/contractors or vendors) for which Imerys has
managerial authority, and/or can influence strongly and directly.
Health and safety
Imerys reports on a monthly basis the data (working hours and incidents) associated with Imerys employees (on Group
company payroll) and non-Imerys employees (such as agency workers/contractors or vendors) for which Imerys has
managerial authority, and/or can influence strongly and directly. The safety and health reporting obligation extends tooperations, joint ventures, partnerships and other similar business arrangements in which Imerys owns a majority interest(>50% shares) and has operational control. Newly-acquired operations are normally included as of the date ofacquisition. In the event that acquired operations have safety standards that do not meet Imerys’ safety standards, theGroup may delay including such operations in the Imerys reporting perimeter for up to one year in order to alignoperations with Imerys’ standards. Newly built projects with a turnkey contract have been integrated when the
responsibility for workplace safety is transferred to Imerys according to the legal and commercial terms and conditions.
Divested or discontinued operations are excluded from reporting as of the date of discontinuation.
Environment
Environmental reporting scope includes all mining and production assets/facilities operated by Imerys. The term “assets
operated by Imerys” excludes commercial activities, sales and administrative offices, and projects on customers’ sites.
Environmental incident: Imerys reports environmental incidents as soon as they occur. Environmental incidents
severity is determined by evaluating the environmental, financial, regulatory and reputational consequences and can be:
1-Minor (No harm to the environment) ; 2-Medium (Minimal and no permanent harm to the environment or minor breachof legislation or company standards) ; 3 -Serious (Limited short-term harm to the environment, occasional breach oflegislation or company standards, or formal notice from authority or governmental agency or formal complaint by a third
party) ; 4-Major (Immediate long term harm to the environment, repeated breach of legislation or company standards) Catastrophic (Immediate long term catastrophic harm to the environment, severe breach of legislation or company
standards).
Environmental certification: Several Imerys sites are ISO-14001 and/or EMAS (EU Eco-Management and Audit
Scheme) certified. This information is reported by the sites if the certification has been given or is still valid during thereporting period.
Water withdrawal: Data are reported on a quarterly basis to analyze water use in Imerys operations. Water withdrawals
consist of ‘operational water withdrawal’, which refers to water that enters the operational water system.
Imerys aims to continuously improve water management and water reporting based on leading international standards.
In 2022, the Group introduced a new indicator ‘other managed water’ to report the water moved from the ground to thesurface as a part of mine operations, which refers to water that is actively managed without intent to supply theoperational water demand. Other managed water is, for example, water that is pumped from pits to allow production
works. This water is progressively distinguished from operational withdrawal in the reporting. Operational water
withdrawals may be from a range of sources including groundwater, surface water,water from suppliers and othersources.
Some Imerys operations reuse or recycle water. The “recycled water” indicator was established to promote using water ina sustainable way at Imerys operations. It refers to the water that is used on site more than one time before it returns to
the natural hydrologic system. For example, many Imerys operations pump water from a surface impoundment, use thewater in the process, and then pump the water back to the surface impoundment. The cooling water supplied bythird-party facilities (e.g., a customer’s paper mill) and circulated back in a close loop is not counted as recycled water by
Imerys operations.
Waste: Data are reported on a quarterly basis. Imerys mining operations remove overburden and separate minerals thatare valuable from other materials. Such overburden and mineral solids (e.g., tailings, off-specification materials, etc.) areusually stored on or near production areas at the quarries since they may be useful in the future. In many cases, theoverburden and mineral solids are used as backfilling or re-profiling materials in post-mining restoration work. For thesereasons, they are not quantified and reported as “waste” by Imerys. Off-specification materials from the processing
operations which are placed back in the Imerys quarries are counted as waste only when subject to regulatory
requirements. All countries in which Imerys operates have national environmental laws regulating waste. The national
environmental laws of different countries apply different criteria to determine whether a waste will need special
management because it is toxic, corrosive, explosive, flammable, reactive or otherwise dangerous to human health or
the environment. Each operation follows the national environmental laws of the country in which it is operating todetermine whether a specific waste is regulated as hazardous haste or non-hazardous waste. If some water-containing
liquid is counted as waste (rather than wastewater) according to regulations, the reported quantity excludes the watercontent.
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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLES
MATERIALITY COMPLETENESS | STAKEHOLDER INCLUSIVENESS | DATA COLLECTION AND CONSOLIDATION

Air emissions (SOx, NOx)
Air emissions come from the fuel combustion and/or the process (ex.: calcination). Data are reported either on a monthly
basis or annually. By default, air emissions from fuels are automatically calculated on a monthly basis with the fuelconsumption and the SOx and NOx emission factors specific to the fuel from the EPA AP 42 database.
Air emissions can also be reported manually at site level. In that case, the SOx and NOx have to be calculated (anddocumented) by the site by taking into account the sulfur content of the raw materials, the additives and the process
conditions (desulfurization rate). A few sites have a continuous monitoring of the SOx and NOx emissions at all points ofrejection. In that specific case, the sites know exactly the annual air emissions coming from process and fuel combustion.
Energy and GHG emissions
Imerys reports energy and emissions data on all mining and production assets/facilities operated by Imerys on a monthly
basis for the same scope as the environmental data. Imerys aligns with the GHG Protocol2 for its energy and greenhousegas emissions data reporting and consolidation with some exceptions.
-

Scope 1 emissions from direct energy are automatically calculated in the reporting system using the mostrecently available fuels emission factors from the United States Environmental Protection Agency database (EPA)-

Scope 2 emissions of purchased electricity, heat, or steam are calculated in the reporting system with theemission factor by country supplied by the International Energy Agency (IEA) and the Emissions and Generation
Resource Integrated Database (eGRID) provided by the United States Environmental Protection Agency (EPA)
for the sites located in the United States.

-

Scope 3 emissions for purchased goods and services, fuel and energy related activities (not included in Scope 1or 2), upstream transportation and distribution, waste generated in operations and downstream transportation anddistribution. These categories are estimated to represent around 95% of the Group's total Scope 3 emissions.
Reliable emission data from Group suppliers is not readily available; as such the estimation of Scope 3 emissions
does not yet represent a full calculation of all Scope 3 emissions linked with Imerys operations. However, in order
to continue to improve the quantification and to identify potential levers to reduce Scope 3 emission, in 2021,
Imerys launched a dedicated project to quantify the CO2 emitted for goods and services purchased by the Group
based on the GHG Protocol’s Corporate Value Chain (Scope 3) Accounting and Reporting Standard.

The GHG Protocol requires that all facilities within an organizational boundary are to be included in the reporting
perimeter. To fully comply with the GHG Protocol, Imerys would need to include not only emissions from mining andminerals processing facilities, but also emissions from offices and any other facility within its organizational boundary.
The GHG Protocol also requires reporting of fugitive emissions from owned and controlled sites and Imerys does notreport on these fugitive emissions. Fugitive emissions result from intentional or unintentional releases (e.g., equipment
leaks from joints, seals, packing and gaskets; hydro-fluorocarbon emissions during the use of refrigeration and air
conditioning equipment in buildings and cars; and methane leakages from gas transport)
Imerys GHG emissions recalculation policy:
The new reporting tool deployed in 2021 was structured to facilitate the reporting of market-based greenhouse gas
emissions as well as location-based greenhouse gas emission reporting. The new tool was also structured to facilitate
increased data reporting accuracy for renewable energy. With the design and implementation of the new reporting
system, all emission factors used for the calculation of greenhouse gasses were updated. The updated emission factors
are based on the updated Environmental Protection Agency (EPA), International Energy Agency (IEA) and Emissionsand Generation Resource Integrated Database (eGRID) databases each year from 2018 onwards. As a result of thisupdate, and in line with the Group GHG Recalculation Policy, the change in calculation methodology triggered therecalculation of the 2018 base year. For 2018, 2019 and 2020, all the Scope 1 emissions for each year have beenrecalculated using the most recently available fuels emission factors from the EPA. The location-based Scope 2
emissions have been recalculated each year using the available emission factors at the start of that given year. For 2021
for the market-based reporting, the emission factor provided by the supplier has been used.

2

The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool for government and businessleaders to understand, quantify and manage greenhouse gas emissions. The GHG Protocol is managed in a partnership between theWorld Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).
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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLES
MATERIALITY COMPLETENESS | STAKEHOLDER INCLUSIVENESS | DATA COLLECTION AND CONSOLIDATION

5. CONTROL AND ASSURANCE
Imerys works to continuously improve the quality and accuracy of its reporting. The reporting process with data
contributors and validators, as well as the automatic checks and comparisons in our internal reporting platforms, enables
the Group to check and verify the data quality on an ongoing basis. Processes for data consolidation and quality control
ensure the reliability and auditability of the reporting, including several layers of internal verifications.
Under the regulatory obligations stemming from the “DPEF” Law, Imerys retains a third party to verify its sustainability
reporting and compliance status. The report issued by the statutory auditors is available in section 3.9 of the Universal
Registration Document.
After the annual publication of the Universal Registration Document, some EHS (environmental, health and safety) data
may still be updated the following year after internal or external verifications.
Imerys disclosures refer to its 2022 CDP Report and 2022 Universal Registration Document.

SASB
CODE

1- ACCOUNTING METRICSIMERYS DISCLOSURESCOMMENTS

Greenhouse gas emissions
EM-MM-1
10a.1

Gross global Scope 1 emissions, percentage
covered under emissions-limiting regulations

CDP sections 6.1, 6.4, 6.10,
7.1, 7.2, 7.3, 7.4.

EM-MM-1
10a.2

Discussion of long-term and short-term strategy orplan to manage Scope 1 emissions,emissions reduction targets, and an analysis ofperformance against those targets

URD, section 3.5.2
CDP sections 4.1, 4.3, 7.1,
7.2, 7.3, 7.4

Imerys follows an operational
control approach in line with theGreenhouse Gas Protocol and nota financial control approach.

Air Quality
EM-MM-1
20a.1

Air emissions of the following pollutants: (1) CO, (2)NOx (excluding N2O), (3) SOx, (4) particulate matter(PM10), (5) mercury (Hg), (6) lead (Pb), and (7)volatile organic compounds (VOCs)

URD section 3.5.1.1

Some of the Group’s mineralconversion processes use
calcination, which can emit
nitrogen oxide (NOx) and sulfur
dioxide (SO2).

Energy Management
EM-MM-1
30a.1(1) Total energy consumed, (2) percentage gridelectricity, (3) percentage renewable

URD section 3.5.2.4
CDP section 8

Water Management
EM-MM-1
40a.1(1) Total fresh water withdrawn, (2) total fresh water
consumed, percentage of each in regions with Highor Extremely High Baseline Water Stress

URD section 3.5.1.2
CDP section 2.2, 3.2

EM-MM-1
40a.2

Number of incidents of non-compliance associatedwith water quality permits, standards, andregulations

URD section 3.5.1.1

An assessment of chronic physicalrisks for the Group including water
stress area has been performed
and the results are being
analyzed.

Waste & Hazardous Materials Management
EM-MM-1
50a.1

Total weight of tailings waste, percentage
recycled

This data is not presently reported.

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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLES
MATERIALITY COMPLETENESS | STAKEHOLDER INCLUSIVENESS | DATA COLLECTION AND CONSOLIDATION

EM-MM-1
50a.2

Total weight of mineral processing waste,
percentage recycled

This data is not presently reported

EM-MM-1
50a.3

Number of tailings impoundments, broken
down by MSHA hazard potential

Imerys has a limited number oftailings facilities.
Imerys has adopted the Global
Industry Standard on Tailings
Management and will disclose therelevant information in the Global
Tailings Portal.
Biodiversity Impacts

EM-MM-1
60a.1

Description of environmental management policies
and practices for active sites

URD section 3.5.1

EM-MM-1
60a.2

Percentage of mine sites where acid rock drainage
is: (1) predicted to occur, (2) actively
mitigated, and (3) under treatment or remediation

Acid rock drainage is not material
at Group level and as such is not a
consolidated information theGroup reports.

EM-MM-1
60a.3

Percentage of (1) proved and (2) probable reserves
in or near sites with protected conservation status orendangered species
habitatData related to protectedconservation status are in theprocess of being mapped together
with the Group’s scientificpartners.

Security, Human Rights & Rights of Indigenous Peoples
EM-MM-2
10a.1

Percentage of (1) proved and (2) probablereserves in or near areas of conflict

Imerys does not have proved andprobable reserves in or near areasof conflict.

EM-MM-2
10a.2

Percentage of (1) proved and (2) probable reserves
in or near indigenous landThis data is not available.

EM-MM-2
10a.3

Discussion of engagement processes and due
diligence practices with respect to humanrights, indigenous rights, and operation in areas ofconflict

URD section 3.4.1.3

Imerys operations are not locatedin areas of conflict.

Community Relations
EM-MM-2
10b.1

Discussion of process to manage risks andopportunities associated with community
rights and interests

EM-MM-2
10b.2

Number and duration of non-technical delays

URD sections 3.1.4, 3.2.1,
3.3.2.4
This data is not available.
Labor Relations

EM-MM-3
10a.1

Percentage of active workforce covered undercollective bargaining agreements, broken
down by U.S. and foreign employees

URD section 3.3.2.1

Data are consolidated at Grouplevel.

EM-MM-3
10a.2

Number and duration of strikes and lockouts(Disclosure shall include a description of the root
cause for each work stoppage)

URD section 3.3.2.1

Description of root cause for eachwork stoppage is tracked
internally.

Workforce Health & Safety

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EM-MM-3
20a.1(1) MSHA all-incidence rate, (2) fatality rate, (3)near miss frequency rate (NMFR) and (4)average hours of health, safety, and emergency
response training for (a) full-time employees and (b)contract employees

URD section 3.3.1, 3.6.3

NMFR is tracked internally but not
published.
Contractor employee training data
is not available.

Business Ethics & Transparency
EM-MM-5
10a.1

Description of the management system forprevention of corruption and bribery
throughout the value chain

URD section 3.4.1.3

EM-MM-5
10a.2

Production in countries that have the 20 lowest
rankings in Transparency International’s
Corruption Perception Index

Imerys operations are not locatedin countries that have the 20
lowest rankings in Transparency
International’s
CPI.

SASB
CODE

2- ACTIVITY METRICSDISCLOSURESEM-MM-000.A

Production of (1) metal ores and (2) finished metal
products

N/A

EM-MM-000.B

Total number of employees, percentage contractors

URD section 3.3.2.1, 3.6.3

COMMENTS
Imerys does not mine or produce
metal ores or finished metal
products

Imerys disclosures refer to its 2022 CDP report and 2022 Universal Registration Document.
THEMESRECOMMENDED DISCLOSURESIMERYS DISCLOSURES

Governance
Disclose the organization’s
governance aroundclimate-related risks andopportunities

Describe the board’s oversight of climate-related risks andopportunities

URD sections 3.5.2, 1.3.6
CDP section 1

Describe management’s role in assessing and managing
climate-related risks and opportunities

URD sections 3.5.2, 1.3.6
CDP sections 1, 2

Strategy
Disclose the actual and potential
impacts of climate-related risks
and opportunities on theorganization’s businesses,
strategy, and financial planningwhere such information ismaterial

Describe the climate-related risks and opportunities theorganization has identified over the short, medium, and long term

CDP section 2.1
URD sections 3.5.2, 1.3.6

Describe the impact of climate-related risks and opportunities on
the organization’s businesses, strategy, and financial planning

CDP section 2
URD sections 3.5.2, 1.3.6

Describe the resilience of the organization’s strategy, taking into
consideration different climate-related scenarios, including a 2°C
or lower scenario

CDP sections 2, 3
URD sections 3.5.2, 1.3.6

Risk Management
Disclose how the organization
identifies, assesses, andmanages climate-related risks

Describe the organization’s processes for identifying andassessing climate-related risks

CDP section 2
URD sections 3.5.2, 1.3.6

Describe the organization’s processes for managing
climate-related risks

CDP section 2
URD sections 3.5.2, 1.3.6

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IMERYS 2022 SUSTAINABILITY REPORTING PRINCIPLES
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Describe how processes for identifying, assessing, andmanaging climate-related risks are integrated into theorganization’s overall risk management

CDP section 2
URD sections 3.5.2, 1.3.6

Metrics and Targets
Disclose the metrics and targets
used to assess and manage
relevant climate-related risks andopportunities where suchinformation is material

Disclose the metrics used by the organization to assessclimate-related risks and opportunities in line with its strategy andrisk management process

CDP sections 2, 3, 6, 7
URD sections 3.5.2

Disclose Scope 1, Scope 2, and, if appropriate, Scope 3
greenhouse gas (GHG) emissions, and the related risks

CDP sections 2, 3, 6, 7
URD sections 3.5.2

Describe the targets used by the organization to manage
climate-related risks and opportunities and performance against
targets

CDP sections 2, 3, 6, 7
URD sections 3.5.2

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