ENVIRONMENTAL AND SOCIAL
GENERAL PRINCIPLESINTRODUCTION
The banking sector and more globally the financial sector play a key role in the economy and can help
drive the development of environmentally respectful and balanced economies and of inclusive andequitable societies.
In 2019, Societe Generale and its subsidiaries (the Group) decided to renew its corporate purpose:“Building together with our clients, a better and sustainable future, through responsible and innovative
financial solutions”. In line with its purpose and its values (Team spirit, Innovation, Responsibility andCommitment), the Group has placed Corporate Social Responsibility (CSR) at the heart of the Group's
strategy.
The Group is committed to continuously increase its positive impacts while reducing the negative impacts
on, and managing the risks to, people and environment resulting from their activities, products andservices.
Consideration of the economic, social, environmental and ethical impacts linked to its operations (direct
operations and supply chain) and its commercial activities is a major focus of the Group’s CSR ambition.
These Environmental and Social (E&S) General Principles present the E&S framework applicable to theGroup’s activities, that may be linked to environmental and social impacts through the products andservices delivered.
The Group strives to act in accordance with all applicable social and environmental laws, international
treaties and conventions, in the countries where it operates.
Moreover, the Group embraces its pivotal role in promoting sustainability in its sphere of influence andacross economic sectors and societies. To this end, it seeks to engage with all its stakeholders and has
made voluntary commitments and joined collaborative initiatives in the banking and financial sector. By
this approach, the Group seeks to meet the highest standards in the banking and financial industry. To
achieve this ambition, it will keep nurturing a group-wide culture of E&S responsibility and strong common
values.

SCOPE OF THE E&S GENERAL PRINCIPLESTHE E&S GENERAL PRINCIPLES APPLY:-

to all countries where the Group activities may have an impact considered as significant on humanrights or the environment.

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-to all consolidated companies over which the Group exercises exclusive control. It covers allservices and products of the Group, including, but not limited to, financial and banking services,notably corporate lending and dedicated financing, investment activities and asset management.

THE PURPOSE OF THIS DOCUMENT IS TO:-

list the types of E&S risks considered.
present the standards and initiatives considered of reference for the Group’s framework.
describe the main aspects of the E&S Risk Management System (ESRM System) implemented in
the Group’s operations and governance, as formalized in the Group’s normative documentation.

ENVIRONMENTAL & SOCIAL RISKS
E&S issues cover a broad range of notions, which may be considered and understood differently in
different cultures. For this reason, the Group is guided by the national regulations and the maininternational conventions regarding human rights and the environment to define the risks to beconsidered. The following definitions may be addressed more specifically in the E&S Transversal
Statements and E&S Sector Policies, when necessary.

ENVIRONMENTAL RISKS
Environmental risks cover temporary or permanent changes to the atmosphere, water, and land causedby human activities, which may result in material reversible or irreversible impacts. Risk intensity andgravity may vary according to the type of industry, scale, location and practices.
The Rio Declaration on Environment and Development (1992) serves as a reference to identify themain issues related to the environment:-

Climate change
Air quality and air pollution
Water resources and quality
Sustainable land use
Preservation of natural resources
Biodiversity
Waste limitation and treatment.

SOCIAL AND HUMAN RIGHTS RISKS
Social and human rights risks may occur both in and around the workplace and can impact negatively
workers and surrounding communities.
The Universal Declaration of Human Rights (1948) and the fundamental conventions of theInternational Labour Organisation are the Group’s references for social and human rights risks:-

Forced labour and slavery
Child labour
Respect for indigenous peoples and their cultural heritage
The right of ownership
Discrimination
Freedom of association
The health and safety of persons
The decent nature of working conditions, remuneration and social protection
The right to privacy.

In addition, the Group considers governance and other ethical risks 1, as part of the E&S and Governance(ESG) risks. These risks are managed in the frame of dedicated internal processes (including the Know

1

Embargoes and sanctions, Terrorism, Corruption and bribery, Resources appropriation, Tax evasion, Data
protection.

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Your Customer – KYC - process) based on principles of good business conduct and compliance withregulatory requirements.

STANDARDS AND INITIATIVESIn order to manage the E&S risks potentially attached to its activities, the Group sets up the followinginternal standards as a complement to these E&S General Principles:-Three E&S Transversal Statements2 on transversal E&S issues describe the main reference
framework and set out the commitment of the Group regarding Biodiversity, Climate and Humanrights. While Transversal Statements are cross-sectoral, more specific requirements linked to
sectoral issues are incorporated in the Sector Policies.

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Eleven E&S Sector Policies3 define the E&S risk factors, the standards of reference and thespecific criteria the Group intends to apply for its activities in sensitive sectors.

These standards were developed considering both the severity of the potential E&S harm and thesignificance of the Group’s link to this harm and using as a reference the most relevant international andnational standards as well as the initiatives supported by the banking and financial industry.

INTERNATIONAL CONVENTIONS AND DECLARATIONSThe Group adopts and respects the values and principles enshrined in the following international
conventions and declarations:-

The Universal Declaration of Human Rights and associated covenants (namely, theInternational Covenant on Civil and Political Rights and the International Covenant on Economic,
Social and Cultural Rights).
The United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP), which is themost comprehensive international instrument on the rights of indigenous peoples.
The Fundamental Conventions of the International Labour Organization (ILO)The United Nations Framework Convention on Climate Change and the Paris Climate
Agreement.
The UNESCO Convention concerning the Protection of the World Cultural and Natural
Heritage.
The United Nations Sustainable Development Goals (UN SDGs), a framework of 17
interconnected Goals to achieve by 2030 to address the global challenges, including those related
to poverty, inequality, climate change or environmental degradation, and to build a better and moresustainable future for all.

GUIDELINESThe Group also recognizes the value and is guided by the following standards, initiatives and bestpractices, among which:--

The OECD Guidelines for Multinational Enterprises, a comprehensive government backed
international standard of Responsible Business Conduct (RBC), as well as the OECD Due
Diligence Guidance for Responsible Business Conduct that provides practical support toenterprises on their implementation.
The UN Guiding Principles on Human Rights, a set of guidelines for States and companies toprevent, address and remedy human rights abuses committed in business operations.
The IFC Performance Standards, defining a framework for managing environmental and social
risks related to activities.

2 See the Transversal Statements in Annex of this document
3 The E&S sector policies are published on the Group website and are currently being updated

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The World Bank Group General Environmental, Health and Safety (EHS) Guidelines, a set oftechnical reference documents with general and industry-specific examples of good industrial
practices.

BANKING AND FINANCIAL INSTITUTIONS CSR INITIATIVESThe Group is an active member of various CSR initiatives involving the financial and banking sector whichreference ESG risk management:-

The United Nations Principles for Responsible Banking, which provide the framework for asustainable banking system, and help the banking industry to demonstrate how it makes a positive
contribution to society.
The United Nations Environmental Program – Finance Initiative (UNEP-FI), a partnership
between UNEP and the global financial sector to mobilize private sector finance for sustainable
development.
The Equator Principles, a risk management framework, adopted by financial institutions, fordetermining, assessing and managing E&S risks in projects. It is primarily intended to provide aminimum standard for due diligence and monitoring to support responsible risk decision-making.
In addition, Lyxor and Société Générale Assurances are members of the United Nations
Principles for Responsible Investment (UN-PRI).
The Group has also joined the United Nations Global Compact which encourages companies tointegrate principles relating to human rights, working conditions and the fight against corruption.
The Group is also a member of E&S initiatives focused on issues or sectors, which are listed in
the Transversal Statements and Sector Policies.

COMPLIANCE WITH APPLICABLE NATIONAL REGULATIONSThe Group strives to comply with all applicable regulations in the countries where it operates. This
includes notably the 2017 French Duty of Care Law and the 2015 UK Modern Slavery Act.

E&S RISK MANAGEMENT SYSTEM
E&S risk management is fully integrated into the processes governing the conduct of the Group’s
activities. In coordination with the Group’s business partners, salient impacts and associatedrisks are identified and assessed in order to be prevented or mitigated.

MAIN FEATURES OF THE GROUP ESRM SYSTEMThe Group integrates the assessment of E&S impacts and associated risks into its decision-making
processes. To this end, a risk-based approach is implemented in the Group’s activities with the following
steps:-

Identification: The Group has developed tools and processes to help identify the banking andfinancial products and services, sector practices and countries where E&S risks are more likely to
be encountered.

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Evaluation: When a risk has been identified, an evaluation is conducted, using the Group’s E&S
General Principles, E&S Transversal Statements and E&S Sector Policies as the framework forevaluation.

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Action: The evaluation may result in the need for a specific action. Depending on the E&S potential
impacts and the associated E&S risks identified, various prevention or mitigation actions may be
implemented, for example: in-depth monitoring of certain E&S topics, insertion of explicit E&S
conditions in the Group contractual documentation, restriction, or even exclusion, of certain Grouprelationships.

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SCOPE OF THE GROUP ESRM SYSTEM
The application of the ESRM System is tailored to the type of link the Group may have with identified E&S
risks. As a result, it can be conducted at different levels depending on applicable processes:-

Corporate clients of the Group: Central to the Group’s assessment of E&S risks are theunderstanding of the E&S impacts associated with the client’s activities, and the evaluation of theclient’s commitment, capacity and track record in managing these impacts. The Group’s
expectation is that the client should aim at avoiding – or at least reducing, mitigating orcompensating for – negative E&S impacts.

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Dedicated transactions (or products) and services (with specific underlying assets, projects oractivities): The Group applies the Equator Principles and its underlying standards to thetransactions falling in the scope of this initiative. For other types of dedicated transactions andservices, The Group implements E&S assessment procedures adapted to the type of transactions
concluded and service provided.

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Issuers of securities held for own account or for third parties in the frame of investment activities
or assets management as well as specific banking and financial products of the Group when they
carry E&S risks by themselves.

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In addition to this granular approach, the Group has made long term commitments regarding its
overall involvement in some sectors. These commitments (like reducing the share of coal in thefinanced energy mix) are managed at financing and/or investment portfolios’ level.

APPLICATION CRITERIAFor the different categories above, the E&S Sector Policies can provide 3 types of criteria:-

The E&S exclusion criteria are intended to exclude certain types of corporate clients, issuers,
dedicated transactions or services or financial products from the Group’s activities.

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The E&S priority evaluation criteria are criteria addressing priority risk factors and for which a
specific and systematic answer is requested as part of the evaluation process. For client’s
evaluation, if the criteria are not fulfilled, a positive evolution from the company current practices
is expected in a reasonable timeframe and can be formalized through action plans or contractual
clauses. For dedicated transactions on projects, alignment with the criteria is expected as part ofthe project development; for dedicated advisory services ahead of a project’s development, theclient’s commitment to develop the project according to these criteria is evaluated.

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The other E&S evaluation criteria aim to identify the other risk factors of the sector, that will also
be considered as part of the evaluation, and also to specify the best practices that the Groupwishes to encourage.

IMPLEMENTATION AND GOVERNANCE
Procedures are put in place progressively, as necessary, throughout the Group to ensure full integrationof E&S risk management in the usual decision-making processes. The development of such processes
takes into consideration the severity and the magnitude of the considered risks and the nature of theservices or products provided by Business Units and entities of the Group.
Clients and dedicated transactions or services subject to an E&S Sector Policy presenting exclusion
criteria are screened during the identification phase. Evaluation criteria are applied on perimeters definedby each Business Unit (on clients and dedicated transactions) depending on the inherent risk of theirbusiness or geography and nature of service provided.
The Group’s decisions at the end of the identification and evaluation stages are made on the basis of theinformation available to it. The Group uses all reasonable means to ensure the quality and reliability ofthis information but accepts no liability whatsoever in connection with any such information.

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The ESRM System is integrated in the Group’s existing processes, in accordance with the following
principles:-

Business Units implement the E&S risk management system and appoint dedicated E&S expert
teams if necessary.

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Risk and Compliance Departments are acting as the second line of defense on E&S risks.

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The Group CSR team centralizes and coordinates the E&S framework evolution needs.

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The Group Responsible Commitments Committee (CORESP) validates the Group’s CSR
commitments and normative framework. It is chaired by the Deputy Chief Executive Officer
supervising the control functions and mainly made up of the heads of the Compliance and Risk
Departments, the Communications Department, the CSR Department and the heads of theBusiness Units and Services Units concerned, depending on the subjects dealt with.

The Group reports on the implementation of its ESRM System in various public documents including the
Duty of Care plan, the Modern Slavery Act Statement and the Extra-Financial Performance Statement
included in the Group’s Universal Registration Document.

DIALOGUE WITH STAKEHOLDERSThe Group is engaged in a dialogue with its internal stakeholders (employees, staff representative bodies)and external stakeholders (investors, shareholders, customers, nongovernmental organizations, civilsociety, etc.) in a way that it wishes to be constructive, aiming to anchor and reinforce the Group’s CSR
vision. The approach is described on the Group’s website.
Regarding civil society organizations (CSO), in particular, the Group listens to and converses with CSO
that alert it on E&S issues linked to its activities. Wherever possible, an internal enquiry is conducted anda documented response is provided, either in writing or at meetings, as appropriate. The Group uses the
CSR Department to centralize requests or contacts from CSO or other stakeholders informing it about
E&S issues linked to its activities.

DISCLOSURE AND UPDATESThe present E&S General Principles, the E&S Transversal Statements and the E&S Sector Policies aredesigned to apply to any and all Group operations, including those initiated after their publication.
Therefore, Societe Generale reserves the right to make changes at any time to the present E&S General
Principles, Transversal Statements and Sector Policies. Updates are published on Societe Generale’s
website. These documents cannot be interpreted as contractual commitments. The E&S General
Principles have been established in French and in English. The English version is a free translation.

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ANNEX 1: SOCIETE GENERALE GROUP’S TRANSVERSALSTATEMENT ON BIODIVERSITYAs defined by the Convention on Biological Diversity, biodiversity encompasses the variability
among living organisms. This includes diversity within species, between species and of
ecosystems.

Conservation of biodiversity, maintenance of ecosystem services and sustainable management of living
natural resources are key aspects of sustainable development. The respect and preservation of
biodiversity are internationally recognized by the Convention on Biological Diversity, the Convention oninternational Trade in Endangered Species of Wild Fauna and Flora, the Convention on the Conservationof Migratory Species of Wild Animals, the Convention on Wetlands (Ramsar) and the UNESCO
Convention concerning the Protection Of The World Cultural and Natural Heritage and Man And the
Biosphere Programme.

Aware of the increasing pace of biodiversity loss worldwide, the Group is committed to the respect
and preservation of biodiversity, one of the foundations of the Group’s Environmental and Social
Risk Management system and encourage its clients to do the same.

Societe Generale and its subsidiaries (the Group) strive to comply with the legal and regulatory provisionsof the territories in which it operates regarding the protection of species, habitats and ecosystems, andexpects similar compliance from its suppliers and clients. Beyond this, the Group is aware of its role inpreventing serious impacts on biodiversity linked to its purchases, products and services and uses thepreviously mentioned international standards as references for the protection of biodiversity.
To this end, the Group has developed Environmental & Social (E&S) General Principles and E&S Sector
Policies to clarify the criteria implemented for each sensitive sector it is involved in. The E&S Risk
Management system, which is described in E&S General Principles, is structured around three steps:
identification, evaluation and prevention or mitigation of the E&S risks. Where relevant, specific criteria of
the E&S Sector Policies tackle biodiversity protection.

To assist in the identification phase, the Group uses the World Database on Protected Areas of theInternational Union for the Conservation of the Nature, the Global Standard for the Identification of Key
Biodiversity Areas and the IUCN Red List of Threatened Species. The Group applies the Equator
Principles and its underlying standards to the transactions falling in the scope of this initiative, andparticularly, where relevant, the IFC Performance Standard 6 which relates to Biodiversity Conservationand Sustainable Management of Living Natural Resources.
The Group excludes all dedicated products or services with material adverse impacts on the outstanding
universal value of a cultural and natural UNESCO’s World Heritage Site.

In order to ensure its E&S Risk Management system implementation and effectiveness, the Groupassesses on a regular basis its level of implementation. This system is reviewed on a regular basis so as
to be strengthened. The Group regularly reports on its E&S Risk Management system implementation, in
its annual Universal Registration document and on its website. While being committed to ensuring theprotection of biodiversity, the Group acknowledges the difficulty of preventing all risks of potential breachthrough its risk management processes. The Group therefore encourages transparency and dialogue with
its stakeholders. The Group pays close attention to questions raised by its stakeholders concerning
objective situations or risks on biodiversity related to its activities.

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Furthermore, the Group is engaged in dialogue and cooperation with relevant public and private
stakeholders to develop common commitments, new methodologies and tools enabling better
identification and management of potential impacts on biodiversity. The Group has joined the Act4Nature
initiative which is a French collective initiative of global actors aiming at encouraging biodiversity-related
commitments and generating momentum for progress around the theme.

The Group is also a member of the Club B4B+ (Business for Positive Biodiversity), through which it
contributes to the development and industry-wide dissemination of the Global Biodiversity Score (GBS™),
a consensual open source model to measure the biodiversity impact for financial activities. The objectiveof the Club B4B + is to play a role of incubator of this indicator and of the associated methodology forbiodiversity footprint evaluation.

This Statement cannot be interpreted as a contractual commitment.
Updated versions will be posted on the Group’s website, where the E&S General Principles, the otherTransversal Statements and the E&S Sector Policies are also available. This Statement has been
established in French and in English. The English version is a free translation

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ANNEX 2: SOCIETE GENERALE GROUP’S TRANSVERSALSTATEMENT ON CLIMATE
Anthropogenic climate change is a major threat for the 21st century, as human-induced emissions ofgreenhouse gases and land use changes will lead to significant global warming beyond sustainable levels
if left unchecked.

Climate change is internationally recognized and defined by the conclusions of the 1992 Rio Conference,
the annual United Nations Framework Convention on Climate Change Conferences of Parties (UNFCCC
COP), and in particular the outcome of COP21 in 2015, the Paris Agreement. Its objectives are to holdthe increase in the global average temperature to well below 2°C above pre-industrial levels and to pursue
efforts to limit the temperature increase to 1.5°C, recognizing that this would significantly reduce the risks
and impacts of climate change.

Societe Generale Group is committed to align its activities with the goals of the Paris Climate
Agreement.

Since 2015, governments have acted in response to the Paris Climate Agreement, with some of theseactions directly relevant for the finance sector, such as the European Union’s Green Deal and the Action
Plan on Sustainable Finance. The Group promotes an appropriate regulation of sustainable finance inEurope, directly or through its participation to trade associations (in particular the French Banking
Federation and European Banking Federation). More recently, in the context of COVID crisis, the Groupjoined the Green Recovery Alliance initiated by the EU Parliament, recognizing the importance of aligning
economic recovery with the environmental transition.

In addition, voluntary frameworks have been developed to clarify the role of the banking sector inaccompanying the energy transition and promoting climate change mitigation and adaptation. In
particular, the Group supports the Taskforce for Climate-related Financial Disclosure (TCFD). At the
COP24 in 2018, the Group signed the Katowice Commitment which served as the basis for the 2019
Collective Commitment on Climate Action signed by 37 financial institutions, alongside the Principles for
Responsible Banking of the United Nations Environment Programme Finance Initiative (UNEP-FI). The
Group also joined the Carbon Pricing Leadership Coalition, the Climate Bond Initiative and the Green
Bond Principles, as well as the Poseidon Principles for responsible shipping and the Hydrogen Council.
Climate risk management is a key element of the Group’s Environmental and Social (E&S) Risk
Management system:-

E&S Sector Policies have been put in place and are frequently updated, most of which have a strong
climate relevance, especially regarding the energy, transport or forestry sectors.

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In addition to the sectors covered by E&S Policies, the other most carbon intensive sectors are
currently being considered within the development of methodologies for alignment of the Group’s
portfolios with the goals of the Paris Climate Agreement.

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Climate risk factors are now integrated in the risk management governance framework for credit. They
are considered in terms of transition risks, physical, litigation and legal risks, as defined by the TCFD.

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The Group is set to remain a leading bank for the energy transition. It provides Positive Impact
products and services and has pledged to raise financing for the energy transition. The Group is also

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determined to progressively reduce its exposure to the key emitting sectors: it has thus started tophase out coal financing and decrease its exposure to oil and gas production.

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Apart from financing, other activities of the Group, such as asset management and insurance, havealso developed climate policies.

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Regarding its own operations and direct climate impact, the Group has also set up a number ofenvironmental policies and levies an internal carbon tax.

Climate issues are now a key area of focus of the Group’s governance and strategy. The Group’s climate
strategy is piloted by the General Management and reviewed by the Board of Directors. Since 2017
climate-related risks have been monitored by the Group Risk Committee and, since 2019, strategic
climate-related orientations (such as exit from the coal sector) have been monitored by the Group’s
Responsible Engagement Committee (CORESP).

The Group publishes its climate-related efforts in its annual Universal Registration Document, and on its
website, as well as in a dedicated annual climate report.

This Statement cannot be interpreted as a contractual commitment.
Updated versions of this Statement will be posted on the Group’s website, where the E&S General
Principles, the other E&S Transversal Statements and the E&S Sector Policies are also available. This
Statement has been established in French and in English. The English version is a free translation.

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ANNEX 3: SOCIETE GENERALE GROUP’S TRANSVERSALSTATEMENT ON HUMAN RIGHTSHuman rights are indivisible. They are internationally recognized and defined by the Universal Declarationof Human Rights of December 10, 1948 and the International Covenant on Civil and Political Rights(ICCPR) of December 16, 1966. They are protected in Europe by the European Convention on Human
Rights of November 4, 1950 and find their translation for labor issues in the Fundamental Conventions of
the International Labor Organization.

Societe Generale Group is committed to the respect and promotion of human rights, as one of thefoundations of its E&S Risk management system.

The Group supports international initiatives aiming to clarify the role of companies, especially from thebanking sector, in the respect and promotion of human rights. The Group thus supports the United Nations
Global Compact and the Principles for Responsible Investment and is committed to implementing theOECD Guiding Principles for Multinational Corporations and the UN Guiding Principles on Business andHuman Rights of June 16, 2011. The Group recognizes the fundamental role of states and governments
in defining legal frameworks for the protection and full exercise of human rights. The Group thus strives
to comply with the legal and regulatory provisions of the territories in which it operates with respect tohuman rights. The Group is also aware of its role in preventing serious human rights breaches, both in its
activities and for the risks directly associated to its purchases or its products and services. Where local
laws and regulations are considered insufficient, the Group refers to the previously mentioned
international standards of respect and protection of human rights. The Group has enshrined the respect
and protection of human rights in its Code of Conduct and in its E&S General Principles. The Groupdevelops E&S Sector Policies, processes and operational procedures to implement these commitments
towards human rights.

With respect to human rights, our E&S Risk management system is implemented in three main areas:-

Respect of the human rights of the Group’s employees and social partners. This aims toguarantee to all the respect of human rights in the working context. For example, the Group iscommitted to fighting all forms of discrimination and harassment at work. This commitment has been
reinforced in 2019 by the renewal of the agreement with UNI Global Union.

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Respect of the human rights of the Group’s suppliers and in its supply chain. This aims first to
guarantee suppliers that their human rights will be respected in the business relationship, and second
to commit to manage the Group’s purchases and procurement so as to limit the risk of serious humanrights breaches.

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Respect of the human rights as part of its products and services. This aims to guarantee therespect of its individual and institutional clients’ human rights, especially those relating to privacy. It
is also about preventing serious human rights breaches directly associated with the Group’s products
and services. For example, within the scope of dedicated transactions and services, the Group carries
out human rights assessments that include respect of workers’ rights, local communities’ consultationand the rights of indigenous people.

On each of these areas, the E&S Risk management system is structured around three steps:
identification, evaluation and prevention / mitigation of the E&S risks. In order to ensure its implementationand effectiveness, the Group assesses on a regular basis its level of implementation. The E&S Risk
Management system is also reviewed on a regular basis so as to be strengthened.

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While being committed to ensuring the respect and protection of human rights, the Group acknowledges
the difficulty of preventing all risks of potential breach through its risk management processes. The Group
therefore encourages transparency and dialogue with its stakeholders. The Group pays close attention to
public questions raised by its stakeholders concerning objective situations or risks of serious human rights
breaches related to its activities. The Group has also set up a whistleblowing mechanism, accessible via
www.societegenerale.com.

The Group also listens to public and private stakeholders who challenge the content of its E&S Sector
Policies. It participates in forums and sector initiatives to promote the respect of human rights and todeepen the understanding of the issues that arise for the financial sector in that area.

As part of its obligations under the Section 54 of the Modern Slavery Act 2015, the Group publishes on
its website an annual Statement on Modern slavery and human trafficking, highlighting the main actions
implemented to prevent their occurrence.
On the other hand, in response to the French Law No. 2017-399 of March 27, 2017 on the “Duty of Careof Parent Companies and Ordering Companies”, the Group implements a Duty of Care Plan aiming to
identify and prevent serious breach of human rights as well as fundamental freedoms and theenvironment. The Group presents the key elements of this plan and its effective implementation in its
annual Universal Registration Document.

This Statement cannot be interpreted as a contractual commitment.
Updated versions of this Statement will be posted on the Group’s website, where the E&S General
Principles, the other Transversal Statements and the E&S Sector Policies are also available. This
Statement has been established in French and in English. The English version is a free translation.

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