8.2 Cross-reference table with the management report

  Mandatory disclosures Applicable laws and standards Section
1 COMPANY’S FINANCIAL POSITION AND BUSINESSES    
1.1 Position of the company over the year and objective and comprehensive analysis of the changes in business, results and financial position of the company and the group, in particular its debt situation, in relation to the volume and complexity of its business Articles L. 225-100-1, I, 1°, L. 232-1, II, L. 233-6 and L. 233-26 of the French Commercial Code 1.4/1.8/5.2
1.2 Key financial performance indicators Article L. 225-100-1, I, 2° of the French Commercial Code 5.2
1.3 Key non-financial performance indicators relating to the Company’s and the Group’s specific operations, including information on environmental and personnel issues Article L. 225-100-1, I, 2° of the French Commercial Code 4.3
1.4 Material events arising between the end of the reporting period and the date of the management report Articles L. 232-1, II and L. 233-26 of the French Commercial Code 6.1.1
1.5 Names of the major shareholders and holders of voting rights at General Meetings, and changes during the year Article L. 233-13 of the French Commercial Code 2.9.8
1.6 Existing branches Article L. 232-1, II of the French Commercial Code -
1.7 Significant shareholdings acquired in companies with their registered office in France Article L. 233-6, paragraph 1 of the French Commercial Code 1.8.1
1.8 Transfers of cross-holdings Articles L. 233-29, L. 233-30 and R. 233-19 of the French Commercial Code -
1.9 Projected development of the Company’s and the Group’s situation and future prospects Articles L. 232-1, II and L. 233-26 of the French Commercial Code 6.2
1.10 Research and development activities Articles L. 232-1, II and L. 233-26 of the French Commercial Code 1.4
1.11 Table of the Company's financial results over each of the last five years Article R. 225-102 of the French Commercial Code 5.5.1
1.12 Information on payment deadlines for suppliers and clients Article D. 441-4 of the French Commercial Code 5.4.3
1.13  Amount of inter-company loans granted and the Statutory Auditor’s statement Articles L. 511-6 and R. 511-2-1-3 of the French Monetary and Financial Code -
2 INTERNAL CONTROL AND RISK MANAGEMENT    
2.1 Description of the main risks and contingencies to which the Company is exposed Article L. 225-100-1, I, 3° of the French Commercial Code 3.1
2.2 Information on financial risks linked to climate change and measures taken to reduce them by implementing a low-carbon strategy throughout all components of the business Article L. 22-10-35, 1° of the French Commercial Code 4.3.2.2
2.3 Main internal control and risk management procedures put in place by the Company and by the Group, in particular those relating to the preparation and processing of accounting and financial information Article L. 22-10-35, 2° of the French Commercial Code 3.2
2.4 Information on the objectives and policy regarding the hedging of each major category of transactions and the exposure to price, credit, liquidity and cash risks, including the use of financial instruments Article L. 225-100-1, 4° of the French Commercial Code See note 29 to the consolidated financial statements
2.5 Anti-corruption measures French Act no. 2016-1691 of 9 December 2016 (“Sapin II”) 3.2.6.6
2.6 Duty of care plan and report on its effective implementation Article L. 225-102-4 of the French Commercial Code 4.7
3

CORPORATE GOVERNANCE REPORT

Information on remuneration

    
3.1 Remuneration policy with regard to corporate officers Article L. 22-10-8, I, paragraph 2 of the French Commercial Code 2.4.1/2.5.1
3.2 Remuneration and benefits in kind paid during the financial year or granted in respect of the financial year to each corporate officer Article L. 22-10-9, I, 1° of the French Commercial Code 2.4.2/2.5.2
3.3 Relative proportion of fixed and variable remuneration Article L. 22-10-9, I, 2° of the French Commercial Code 2.4.1.2.D/2.5.1
3.4 Possibility to request repayment of variable remuneration Article L. 22-10-9, I, 3° of the French Commercial Code 2.4.1.2.A B)
3.5 Commitments of any kind entered into by the Company for the benefit of its corporate officers concerning the remuneration, compensation and benefits that would be due or potentially due on or following their appointment, loss of office or change in position Article L. 22-10-9, I, 4° of the French Commercial Code 2.4.1.2.C C)
3.6 Remuneration paid or allocated by a company included in the scope of consolidation within the meaning of Article L. 233-16 of the French Commercial Code Article L. 22-10-9, I, 5° of the French Commercial Code 2.4.1.1/2.4.2.3
3.7 Ratios between the level of remuneration of each executive corporate officer and the average and median remuneration of Company employees Article L. 22-10-9, I, 6° of the French Commercial Code 2.4.2.2/2.5.2.2
3.8 Annual changes in remuneration, Company performance, average remuneration of Company employees and the above ratios over the last five years Article L. 22-10-9, I, 7° of the French Commercial Code 2.4.2.2/2.5.2.2
3.9 How total remuneration complies with the adopted remuneration policy, including how it contributes to the long-term performance of the Company and how the performance criteria have been applied Article L. 22-10-9, I, 8° of the French Commercial Code 2.4.2/2.5.2
3.10 Way in which the results of voting at the last Ordinary General Meeting have been taken into account, pursuant to Article L. 225-100, II (until 31 December 2020) and then Article L. 22-10-34, I (from 1 January 2021) of the French Commercial Code Article L. 22-10-9, I, 9° of the French Commercial Code 2.4.2/2.5.2
3.11 Non-compliance with the procedure for implementing the remuneration policy and any deviation from the procedure Article L. 22-10-9, I, 10° of the French Commercial Code 2.4.2/2.5.2
3.12 Application of the provisions of Article L. 225-45, paragraph 2 of the French Commercial Code (suspension of payment of directors’ remuneration in the event of lack of gender diversity on the Board of Directors) Article L. 22-10-9, I, 11° of the French Commercial Code N/A
3.13 Stock options granted to and held by corporate officers Article L. 225-185 of the French Commercial Code 2.4.1.2.B
3.14 Free shares granted to and held by executive corporate officers Articles L. 225-197-1 and L. 22-10-59 of the French Commercial Code 2.4.1.2.B/2.5.3
  Information on governance    
3.15 List of positions held and duties performed by each corporate officer in all companies during the reporting period Article L. 225-37-4, 1° of the French Commercial Code 2.2/2.3
3.16 Agreements entered into between a corporate officer or a significant shareholder and a subsidiary Article L. 225-37-4, 2° of the French Commercial Code 2.6.2/2.8.1
3.17 Summary table showing delegations granted by the General Meeting to increase the share capital currently in force Article L. 225-37-4, 3° of the French Commercial Code 2.9.4
3.18 General management procedures Article L. 225-37-4, 4° of the French Commercial Code 2.1
3.19 Membership, preparation and organisation of the work of the Board Article L. 22-10-10, 1° of the French Commercial Code 2.3.2/2.3.3/2.3.4
3.20 Application of the principle of a balanced gender mix on the Board Article L. 22-10-10, 2° of the French Commercial Code 2.3.1.D
3.21 Limitations that the Board may put on the powers of the Chief Executive Officer Article L. 22-10-10, 3° of the French Commercial Code -
3.22 Reference to a corporate governance Code and application of the “comply or explain” principle Article L. 22-10-10, 4° of the French Commercial Code 2.3.6
3.23 Specific conditions for shareholder participation in the General Meeting Article L. 22-10-10, 5° of the French Commercial Code 2.10.6
3.24 Procedure for assessing agreements entered into in the ordinary course of business and at arm’s length conditions Article L. 22-10-10, 6° of the French Commercial Code 2.3.2
3.25

Information likely to have an impact in the event of a public offer or exchange offer:

  • share ownership structure;
  • restrictions provided for in the articles of association on the exercise of voting rights and share transfers or clauses of agreements brought to the Company’s attention pursuant to Article L. 233-11;
  • direct or indirect holdings in the Company’s share capital of which it has knowledge pursuant to Articles L. 233-7 and L. 233-12;
  • list of holders of any securities that include special control right and a description thereof – Control mechanisms provided for as part of an employee share ownership system, where control rights are not exercised by the employees;
  • shareholder agreements that the Company is aware of and which may result in restrictions on the transfer of shares and the exercise of voting rights;
  • rules applicable to the appointment and replacement of members of the board of directors, and to amendments to the Company's articles of association;
  • powers of the board of directors, notably in terms of the issuance or repurchase of shares;
  • agreements entered into by the Company that would be altered or terminated in the event of a change of control, except where this disclosure would seriously jeopardise its interests, aside from legal disclosure obligations;
  • agreements providing for the payment of indemnities to members of the board of directors or to employees in the event of their resignation or termination without valid and sufficient cause or the termination of their employment due to a public offer or exchange offer.
 Article L. 22-10-11 of the French Commercial Code 2.6.4/2.9.8.6/ 2.10.2/2.10.3/ 2.10.4/2.10.6/ 2.10.7/2.10.8
4 OWNERSHIP STRUCTURE AND SHARE CAPITAL    
4.1 Ownership structure, changes in the Company’s share capital and threshold crossings Article L. 233-13 of the French Commercial Code 2.9.8/2.9.1.2
4.2 Purchase and sale of treasury shares Article L. 225-211 of the French Commercial Code 2.9.2
4.3 Employee share ownership at the period end (proportion of share capital represented) Article L. 225-102, paragraph 1 of the French Commercial Code 2.9.8.1
4.4 Any adjustments made to securities giving rights to share capital in the event of share buybacks or financial transactions Articles R. 228-90 and R. 228-91 of the French Commercial Code -
4.5 Information on transactions by executive corporate officers and related persons in the Company’s shares Article L. 621-18-2 of the French Monetary and Financial Code 2.6.5
4.6 Dividends paid during the last three financial years Article 243 bis of the French Tax Code 5.1.1
5 NON-FINANCIAL STATEMENT    
5.1 Business model Articles L. 225-102-1 and R. 225-105, I of the French Commercial Code 1.4/4.1
5.2 Description of the main risks related to the business activity of the Company or the Group including, when relevant and proportional, the risks created by business relationships, the products or services Articles L. 225-102-1 and R. 225-105, I, 1° of the French Commercial Code 4.3
5.3 Information on the manner in which the Company or the Group takes into account the social and environmental consequences of its business activity and the effects of this business activity in relation to respect for human rights and the fight against corruption (description of the policies implemented and reasonable diligence procedures implemented to prevent, identify and mitigate the main risks related to the business activity of the Company or the Group) Articles L. 225-102-1, III, R. 225-104 and R. 225- 105, I, 2° of the French Commercial Code 4.3/4.3.1/4.3.2/ 4.3.3/4.3.4
5.4 Results of the policies implemented by the Company or the Group, including key performance indicators Articles L. 225-102-1 and R. 225-105, I, 3° of the French Commercial Code 4.3/4.3.1/4.3.2/ 4.3.3/4.3.4
5.5 Labour information (employment, work organisation, health and security, social relations, training, equal treatment) Articles L. 225-102-1 and R. 225-105, II A. 1° of the French Commercial Code 4.3.1
5.6 Environmental information (general policy on environmental, pollution, circular economy, climate change matters) Articles L. 225-102-1 and R. 225-105, II A. 2° of the French Commercial Code 4.3.2
5.7 Societal information (societal commitments in support of sustainable development, subcontracting and suppliers, fair practices) Articles L. 225-102-1 and R. 225-105, II A. 3° of the French Commercial Code 4.4.2
5.8 Information related to measures to prevent corruption Articles L. 225-102-1 and R. 225-105, II B. 1° of the French Commercial Code 4.3.4
5.9 Information related to measures to promote human rights Articles L. 225-102-1 and R. 225-105, II B. 2° of the French Commercial Code 4.3.3
5.10

Specific disclosures:

  • the Company's technological accident risk prevention policy;
  • the Company's ability to cover its civil liability in terms of property and people due to classified facilities; and
  • resources provided to oversee the processing of victim compensation in the event of a technological accident for which the Company may be held liable.
 Article L. 225-102-2 of the French Commercial Code -
5.11 Collective agreements signed by the Company and their impact on its economic performance, as well as employee health, safety and working conditions Articles L. 225-102-1, III and R. 225-105 of the French Commercial Code 4.4.1.A.2/4.4.1.A.3
5.12 Certificate issued by the independent third party on the information presented in the non-financial statement Articles L. 225-102-1, III and R. 225-105-2 of the French Commercial Code 4.6
6 OTHER INFORMATION    
6.1 Additional tax information Articles 223 quater and 223 quinquies of the French Tax Code 5.4.3
6.2 Injunctions or penalties for anti-competitive practices Article L. 464-2 of the French Commercial Code -

(1) Refers to chapter and section numbers of the Universal Registration Document.