3 As a long-standing player in the distribution of professional supplies for industry, construction and the water and landscape sectors, DESCOURS & CABAUD applies a social and environmental responsibility approach that covers all of its activities. Our CSR policy, called the Positive Programme, aims to deliver sustainable performance in economic, social and environmental terms. Launched ten years ago, it is part of a continuous improvement process. The regular measurement of the actions taken enables us to verify the practical impact of the projects to which we commit ourselves. The 11th CSR assessment carried out in the 2020 financial year enabled our Group to obtain a score of 60 points and to be among the 5% of companies in our sector of activity assessed by EcoVadis with the best CSR performance (over 500 companies). This Declaration of Non-Financial Performance illustrates the implementation of our CSR approach. It provides an overview of the main actions taken by our Group in 2021 to cover social, environmental, societal, governance and risk prevention issues. New perspectives on CSR issues for the Group are being formalised on the proposal of a working group set up in 2021. All company functions are involved. The 2022 Declaration of Non-Financial Performance will be a testament to this. Philippe Massonneau President of the Executive Board 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD Preamble

The Group's main divisions own the risks and have been briefed to identify the risks inherent in their areas of responsibility, to assess their levels of importance and to implement action plans aimed at mitigating their effects and impacts. The risks are formalised in a matrix and contribute to the Internal Audit action plan. Risk Committee (CORIS) The Risk Committee (CORIS) coordinates the management of the risks to which the Group is exposed, by monitoring the mapping of all the potential risks involved. The risks addressed in this Declaration of NonFinancial Performance are grouped together in an overall non-financial risk matrix. Each risk is precisely defined and analysed in terms of impact on the company's performance, probability of occurrence and level of control. All these data are then used to obtain a residual risk rating (from 2 to 14). An order of severity is then created, thus prioritising those risks that will be dealt with in the Declaration of Non-Financial Performance. WHO DOES WHAT? PRESENTATION STEPS The accuracy of information regarding the results of policies, key performance indicators and actions related to the main risks has been certified by an independent third-party organisation (Saint Front). The Declaration of Non-Financial Performance should include an analysis of the main risks created by the Group's business relationships, products and services. Risk apprehension is a key factor in improving the performance of organisations. Methodology for draf t ing the Dec larat ion of Non-Financ ial Per formance These risks are identified by the presence of key performance indicators. They are divided into four themes: - Governance The Group's profile The business model The values The value creation model - Compliance Information compromise The risk of bribery The European General Data Protection Regulation (GDPR) Due diligence - Social and human Development and management of personal talents Employer brand Personal Security Key-person dependency - succession plans Low turnover - Environmental Control of supply flows and concentration of logistics flows 4

The key performance indicators relate either to France (62% of the Group's workforce) or to a Group scope representing at least 82.5% of the workforce. The table below specifies the scope covered by indicator. SCOPE OF THE DECLARATION OF NON-FINANCIAL PERFORMANCE 5 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD PAGE KEY PERFORMANCE INDICATORS SCOPE 22 Level of governance Group 22 Level of risk control Group 22 Level of physical and IT security Group 24 Rate of training for the e-learning anti-bribery training course — France France 24 Rate of training for the e-learning anti-bribery training course — international Group 25 % of requests to exercise rights processed within due time limits France 25 % of compliance on the part of European subsidiaries Europe 27 % of suppliers assessed Suppliers Asia 29 % of correct answers to technical quizzes France 30 Number of followers on LinkedIn Group 30 Rate of departure of new recruits in their first year France 30 Indeed reviews France 31 Rate of Frequency Group 31 Rate of Severity Group 32 % of management posts with a formal succession plan France 33 Voluntary turnover rate Group 36 % of Euro 5 or 6 heavy vehicles in the fleet France 36 Trend in vehicle fuel consumption France 39 Compliance with the maintenance and testing plan Group 39 Platform availability rate Group 39 Rate of Frequency Group 39 Rate of Severity Group


7 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD GOVERNANCE 8 • The Group’s profile 10 • The business model Our distribution sector Our commercial offering Our resources 15 • Our values Our CSR approach 20 • Our value creation model 1 COMPLIANCE 21 • Information compromise 23 • The risk of bribery 25 • The GDPR 26 • Due diligence 2 HUMAN CAPITAL 28 • Our social policy 28 • Equal opportunities 29 • Development and management of talents 30 • Employer brand 31 • Personal security 32 • Managing the pandemic situation 32 • Succession plans for key positions 33 • Turnover 34 • Monitoring external growth 3 CONCLUSION AND PROSPECTS 43 • 5 ENVIRONMENT 35 • Environmental policy 36 • Transport 37 • Logistical organisation 41 • The mandatory environmental themes of the Declaration of Non-Financial Performance 4

8 Our Group originated in Lyon in 1782, with the establishment of a business in steel products. In its first decade of business, the company became the leading steel trader in France. At the end of the 19th century, it expanded to certain markets in Argentina, Indochina, Africa and Madagascar. In its 240 years of existence, while retaining its family shareholder structure, DESCOURS & CABAUD has undergone major changes, particularly in terms of product diversification and development. Its recent history is marked by strong international growth. The Group's prof i le GOVERNANCE DESCOURS & CABAUD is the French leader in the distribution of supplies to professionals in industry, construction and the water and landscape sectors. The French Group also has operations in Europe, Morocco and North America. 418 53 56 54 11 5 30 3 8 8 1 8 15 50 720 OUTLETS IN EUROPE AND NORTH AMERICA OUR HISTORY

9 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD €4.6bn in turnover including €3bn in France 14,000 employees including 8,685 in France 450,000 customers 720 outlets 120 subsidiaries KEY FIGURES more than 1 million product references 1782 1861 1961 1979 1997 2005 2006 2011 2012 2016 2021 2014 Establishment of an iron business in Lyon International development • Argentina • Indochina • Madagascar • North Africa • French West Africa DIVERSIFICATION OF THE PRODUCT OFFERING AND DEVELOPMENT IN EUROPE AND IN NORTH AMERICA 50 branches 180 branches 335 branches 500 branches 720 branches €236m €1,306m €2,400m €389m €60m €243m NORTH AMERICA SPECIALISED COMPANIES TRADING AND SERVICES GROUP TOTAL FRANCE 65% INTERNATIONAL 35% €4,634m Changes are expressed at constant exchange rates and on a non-constant scope.

10 As an expert in every branch of industry, DEXIS helps its customers grow and perform to the highest standard thanks to an end-to-end range of industrial maintenance solutions, including mechatronics, machining and personal protective equipment. Expert in the water and landscape sectors, HYDRALIANS offers its trade customers the widest specialised ranges in the market, services with high added value and personalised support in their projects. Expert in all aspects of construction, PROLIANS supports more than 200 trades in this sector daily via the most comprehensive offering of supplies in the market, backed by numerous services that facilitate and simplify the activity of its trade customers. The bus iness model GOVERNANCE THE DISTRIBUTION IS ORGANISED THROUGH THREE TRADING BRANDS Our business is to provide professional supplies and solutions to a wide range of sectors including industry, building and public works professionals, government, the water and landscape sectors, and local authorities. OUR DISTRIBUTION SECTOR THE PARTNER OF INDUSTRIAL SECTORS THE PARTNER OF CONSTRUCTION SECTORS THE PARTNER OF THE WATER AND LANDSCAPE SECTORS

11 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD PRODUCTS We select the best suppliers, both in France and abroad, in order to make their products available to our customers. The breadth of our product offering is a major asset in meeting all customer requirements, whether they are routine or specific. We offer more than one million product references from well-known brands and the DESCOURS & CABAUD Group’s own brands (Opsial, 4MP, Flowdians and Xhander). OUR COMMERCIAL OFFERING SERVICES We advise our customers on the choice and use of products, and inform them about innovations and new products. We also offer various services and performance solutions that facilitate and simplify the operational activities of our customers. For example, we can mention: • Logistics services, such as Click & Collect or Vending Machines; • Personal protective equipment services, such as the maintenance of category 3 PPE that protects against fatal or irreversible risks, or the customisation of clothing; • Technical services, suchaspredictivemaintenance for DEXIS, which enables a weakness in industrial equipment to be detected before it breaks down, or the service of creating key flowcharts for PROLIANS, or the "Hydratest" service set up by HYDRALIANS, which makes it possible to evaluate the quality of swimming pool water in order to propose appropriate treatments; • Financing services, such as lease with purchase option; • In addition, DESCOURS & CABAUD is gradually introducing various services that are part of the fight against greenhouse gas emissions, such as the collection of WEEE waste (70 tonnes of waste were recovered in 2021, 502 tonnes since 2012) at the PROLIANS branches. RESPONSIBLE PRODUCTS Through the Group's product managers, who are specially trained in this area, DESCOURS & CABAUD is committed to marketing and promoting responsible products. These are characterised by: • firstly, control of their social and environmental impacts throughout their life cycle (design, manufacture, use, final disposal); • secondly, greater safety and comfort for users. Responsible products represent nearly 6% of the offering in the 2018 PROLIANS catalogue. In order to guide our customers in their purchases, a specific pictogram indicates responsible products.

12 The bus iness model GOVERNANCE OUR SUPPLIERS 3 EUROPEAN DISTRIBUTION NETWORKS: CENTRAL SERVICES (SOGEDESCA in Lyon) 65 outlets in North America 9 specialised sale outlets 230 outlets in Europe, including 78 in France Product referencing ORDERS for mainly steel products Distributors Manufacturers Purchasing 340 outlets, including 271 in France 76 outlets FLOW CHART

13 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD OUR CUSTOMERS General building and public works companies Industries Local Authorities OUR 12 PLATFORMS COMMERCIAL OFFERING BY CATEGORY Steel products Industrial supplies Public works products Nuts, bolts and screws Water sectors Industrial maintenance PPE Metal removal Order flow Telephone Internet Sales force Flow of goods Products delivered Store purchases

14 The bus iness model GOVERNANCE TEAMS CLOSE TO THE CUSTOMER DESCOURS & CABAUD deploys a sales force of 9,000 employees who combine technical expertise with the ability to adapt to technological change. All of them are committed to meeting the diversity of customer needs, in close proximity, whether on the phone or in store. The development of their skills is ensured by continuous training, via our internal organisation - tech'up - which offers a catalogue of 170 training courses adapted to the Group's activities (sales techniques, product techniques, safety, etc.). PRODUCT AVAI LABI L ITY We take care to properly measure the inventory, while managing supplies and deliveries to ensure optimum availability of products. In addition to the inventory in our sales outlets, the products of our logistics platforms can be delivered to our customers within one or two business days. A DENSE REGIONAL NETWORK With 720 outlets, DESCOURS & CABAUD has an unrivalled regional network. This is particularly dense in France, with 418 outlets in 65% of French towns. A DIGITAL BASE The Group has several merchant websites: prolians. fr, hydralians.fr, dexis.fr and DC Clic, the e-commerce solution dedicated to key account customers. In 2020 and 2021, a project relating to the prolians. fr and hydralians.fr websites was launched. The aim is to qualify the descriptive data of the products and improve the functionalities and the search engines of the sites, in order to facilitate customer navigation and make their purchasing process smoother. OUR RESOURCES is the average distance between each sales outlet in France. km

15 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD Our values The complex and competitive environment in which we operate requires strong cohesion and an unfailing team spirit at the service of our customers. This cohesion is underpinned by a shared ambition, continuous collaboration between our teams, respect for decisions and commitments, and solidarity. We give every opportunity to men and women who dare question themselves, and encourage them to take the initiative and experiment, while accepting the right to make mistakes, which is inherent to any action. Transparency regarding our aims and roadmap, transparency in our activities and results. Given its history, its external growth strategy and its desire to remain close to its customers, the Group is characterised by a resolutely decentralised organisational structure. Each subsidiary has significant autonomy. This entrepreneurial freedom is nevertheless exercised in a spirit of unity, respecting the Group's processes and guidelines, as well as our three fundamental values: unity, transparency and daring. UNITY DARING TRANSPARENCY Since its origin, DESCOURS & CABAUD has been driven by strong human values and by the entrepreneurial spirit of its founders.

16 Our values GOVERNANCE As a major player in the field of professional distribution, DESCOURS & CABAUD is committed to responsible economic, social and environmental practices. This is the ambition of its CSR (Corporate Social Responsibility) approach, which has been implemented since 2013. Called the Positive Programme, this approach involves practical projects that aim to make a beneficial contribution to our customers, partners and employees. The Positive Programme is based on four priority pillars: • Propose and promote responsible consumption; • Guarantee the safety of people and preserve the environment; • Stimulate talent and develop skills; • Act as a corporate citizen through sponsorship. OUR CSR APPROACH CULTURE Acquisition of works of art The Museum of Fine Arts of Lyon is internationally renowned for its exceptional collections, which extend from antiquity to the present day, its major exhibitions, and its partnerships with museums around the world. DESCOURS & CABAUD is one of eleven corporate patrons that founded the Musée Saint-Pierre Club in 2009, with the aim of supporting the museum’s acquisition policy. The club has already made it possible for ten works by Pierre Soulages, JeanHonoré Fragonard and Nicolas Poussin to enter the collections, in particular Nicolas Poussin’s masterpiece Flight into Egypt, a painting classified as a National Treasure. SPONSORSHIP Because of its strong roots in Lyon, the DESCOURS & CABAUD Group has a long-standing commitment to major local associations and foundations that share its values of excellence and quality. Guided by its humanist convictions, the Group supports many projects in different fields, from health to education and culture.

17 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD HEALTHCARE Personalisation of hospital care Recognised as an association in the public interest, the Fondation des Hospices Civils de Lyon funds multiple initiatives to promote more personalised hospital care and research programmes. In particular, it aims to improve the reception and comfort of patients at the second largest university hospital in France. As a founding member, DESCOURS & CABAUD has provided financial support to the foundation since its creation in 2013. The projects financed in 2021 include, for example, the renovation of paediatric emergency waiting rooms to ease the anxiety of young patients, as well as the establishment of dog therapy workshops to improve the memory of people suffering from Alzheimer’s disease. EDUCATION Support for the transformation of society Lyon Catholic University is a multi-disciplinary institution offeringmore than 130 courses combining respect for humanist values and openness to society. Incorporated as an association, it receives financial sponsorship from around twenty leading local companies, including DESCOURS & CABAUD. The 2018-2021 sponsorship campaign aimed to contribute ethics and meaning to the transformation of society. It has resulted in a variety of projects, such as the promotion of social entrepreneurship, the development of responsible and ethical artificial intelligence, and the anticipation of the legal and management needs of companies in a highly digitalised environment. Promotion of equal opportunities in underprivileged neighbourhoods Based in Lyon, “Sport dans la Ville is France’s leading association for social integration through sport. It helps young people in underprivileged neighbourhoods find a career by promoting crucial values through sport and offering personalised support (careers guidance, entrepreneurship, etc.). DESCOURS & CABAUD committed to supporting the association’s actions in 2012. In 2021, some head office employees presented their jobs during discovery workshops and mentored young people in professional integration programmes, while others took part in the Jogg charity race in the city. SOCIAL ECONOMY Development of an economic landscape based on solidarity and sustainability With a community of 49 companies in Lyon, Fondation Émergences supports entrepreneurial project owners who create social links and jobs. The field of action is wide: mutual aid and solidarity, education and professional integration, environmental transition, health and disability, and finally sustainable food and consumption. Through leadership volunteering, its role is to help entrepreneurs put their decisions into perspective. The projects supported have a sustainability of 92% at three years. DESCOURS & CABAUD has provided financial support to the foundation since 2015.

18 • A CSR approach • Entrepreneurial company • Local commitment • Sponsorship policy The complex and competitive environment in which we operate requires strong cohesion and an unfailing team spirit at the service of our customers. This cohesion is underpinned by mobilisation of the energy and talents of each individual around: • a shared ambition • continuous collaboration between our teams • respect for the decisions and commitments as stakeholders • solidarity in the face of both success and adversity An entrepreneurial group is a group that offers extensive freedom of action. That is why we give men and women every opportunity and encourage them to take the initiative and experiment, while accepting the right to make mistakes. There can be no unity without trust and no trust without transparency. Transparency regarding targets and the roadmap at all levels of the company. Transparency in our actions: say what we do, and do what we say. Transparency of our performance, with the ability to learn both from our successes and from our failures. Our values GOVERNANCE

19 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD Distribution is organised around three trading brands: • 9,000 employees working in the salesforce • A dense regional network comprising 720 outlets • A supply chain fit for purpose • Tech’up, an in-house training organisation • A safe environment safeguarding personal integrity • An offer of more than one million product references • A selection of responsible products identified • Steel products • Public works products • Industrial maintenance • Metal removal • Tools • Nuts, bolts and screws • Building hardware • Sanitation, Heating & Plumbing • Industrial supplies • Water sectors • PPE OUR SECTOR OUR RESOURCES OUR COMMERCIAL OFFERING OUR AMBITION OUR VALUE CREATION Professional distribution serving manufacturers, tradespeople, communities, … With: • The best suppliers (recognised brands) • Quality products • Available stock • Meeting our commitments • Advice and technological intelligence AN ACTIVE AND APPROPRIATE SOLUTION FOR OUR CUSTOMERS IN STORE, ON THE TELEPHONE, ON THE WEB AND IN THE FIELD Product families Innovation • Services • Products • Digital External growth • Consolidate our lead • New geographical areas Organic growth • A broader offering • Development of business assets > For our customers • A stable and sustainable partnership • Local presence • Productivity plan > For our suppliers • Creditworthiness • Growing sales • Resilience and ability to overcome crises > For our shareholders • Continuity • Consistent track record • Growth of assets > For ourselves • Embody our values day after day • Ensure the professional development of our employees > For society • 14,000 direct jobs Development of talents • Spot, attract and partner talents

20 Our value creat ion model GOVERNANCE DESCOURS & CABAUD handles the retail distribution of over 1,100 leading suppliers to a wide range of professionals. The Group thus participates in their economic development. DESCOURS & CABAUD, a family business since its very beginnings, is committed to the longterm growth and development of the company. Its steady and constant track record yields profits for its shareholders, guaranteeing its financial independence and the financing of its investments. DESCOURS & CABAUD helps its 450,000 customers address their operating and sustainable growth challenges. Thanks to the selection of the best suppliers and recognised brands, the Group provides the most comprehensive offering in the market. The organisation of our supply chain ensures optimal delivery of products to our customer sites. The Group's buying power ensures we remain competitive in the market. DESCOURS & CABAUD contributes to the development of the economic fabric by providing 14,000 direct jobs in France, Europe and North America. SUPPLIERS SHAREHOLDERS CUSTOMERS JOBS Creating durable value for all our stakeholders is the bedrock of our corporate culture.

21 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD Informat ion compromi se COMPLIANCE DESCOURS & CABAUD is concerned about the security of its data in order to protect itself from any loss or compromise of information that could jeopardise its business. Accordingly, we make every effort to protect our information from external or internal threats, such as the use of sensitive data by malicious third parties for unlawful or fraudulent purposes. The means deployed consist in harmonising, in a context of external growth, the security of information practices for the French and international subsidiaries of the DESCOURS & CABAUD Group, while respecting their principles of autonomy and their respective constraints. The Information Systems Security Director defines the policies and, in collaboration with the IT teams, ensures their implementation. Thus, monitoring is carried out through audits that highlight the identification of weaknesses. It is about governing the ethics of transactions between two organisations, two stakeholders. The links between them must be defined so that one does not exercise power over the other for profit. Compliance should ensure principles of integrity and honesty between the company and its stakeholders, in particular its customers and competitors. It is expressed in fields of activity as varied as the fight against corruption, fair competition, conflict of interest, the encouragement of social responsibility throughout the value chain, etc. Amongst the range of compliance issues, the risk of corruption and the European Data Protection Regulation will be detailed below. RISKS AND CONSEQUENCES MEANS OF CONTROL

22 COMPLIANCE Our key indicators, which cover several information security themes, provide visibility on governance, risk control and information systems security actions. Our intention is to attain within 2 years indicators giving over 75% of coverage in relation to the benchmark references generally accepted in this domain, and to keep them stable thereafter. On these three points, the indicators improved significantly in 2021. KEY PERFORMANCE INDICATORS Level of governance Level of risk control Level of physical and IT security • Governance and management of security of information • Formal definition of security rules and policies • Employee training programme • Management of access to information systems • Quality of control of identified risks • Classification of information • Availability of trade applications • Contractual requirements • Operational security of the information system (networks, infrastructure, hosting) • Securing of information • Securing of work stations • Securing of applications and e-commerce sites Target 75% Target 75% Target 75% 0% 0% 0% 10% 10% 10% 20% 20% 20% 30% 30% 30% 40% 40% 40% 50% 50% 50% 60% 60% 60% 80% 80% 80% 70% 70% 70% 90% 90% 90% 2019 2019 2019 2020 2021 2020 2021 2020 2021 71% 76% 65% 69% 71% 76% 0% 0% 0%

23 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD The r i sk of br ibery The Sapin 2 Law sets the main objectives which consist in “reinforcing the transparency of public decisiontaking procedures, better preventing bribery and punishing it as quickly and severely as possible”; and “placing France on a par with the best international standards in the fields of transparency and of the fight against bribery.” This law includes an ambitious anti-bribery mechanism, and establishes new obligations for companies to prevent risks of bribery or the illegal protection of corporate self-interest. It applies to all international subsidiaries of the DESCOURS & CABAUD Group. Given its geographical reach, the Group pays constant attention to the application of this law. The risks incurred can reach €200k for individuals and €1m for legal entities. In addition to these financial penalties, the Group is also potentially exposed to the risk of harm to its image, whose impacts on performance may be measured in the short or medium term. In its ethics charter, the Group states the common values around which it wants to unite the actions of all its employees and the conduct that each of them must adopt with the company's customers, suppliers and partners. In addition to sharing these fundamental elements, the Group has put in place the measures required by law, including: • A corruption risk map to identify, analyse and prioritise the company's specific exposure risks. This initial mapping has been produced in France following interviews with managers, both in terms of actual risks encountered and in terms of potential risks; • An anti-corruption code of conduct, translated into the languages of the countries where the Group is present and given to all employees, which recalls the Group's commitment to a zero tolerance policy, presents the behaviours to be avoided and mentions the penalties in the case of violation; • A whistleblowing system that allows employees to report any breach or situation that is contrary to the code of conduct. It ensures the protection of whistleblowers as provided for by the Sapin 2 law. An Ethical Committee receives the alert, checks its validity, and, if appropriate, transmits it to one or more persons charged with conducting an inquiry; • A training course for the sales force and its management. After being rolled out in France in 2020, 2021 was devoted to the translation of the e-learning training course and then to the launch of its rollout, in the last quarter, in the international subsidiaries; • Internal and external accounting control procedures to ensure that the accounts do not hide corruption and influence peddling; • Procedures for assessing the situation of customers, primary suppliers and consultants in relation to the corruption risk map. RISKS AND CONSEQUENCES MEANS OF CONTROL

24 Our aim is to train at least 90% of the sales staff and their managers. NB: The training is considered to be “validated” on condition that a minimum rate of correct answers of 80% is obtained. If the rate of correct answers is lower, the trainee must repeat the entire course. In France, the slight drop in the rate is linked to the turnover for the year. In the international subsidiaries, the rate is well below the target because the training courses were implemented from October 2021 (in all subsidiaries, except for two companies acquired in 2021). COMPLIANCE 50% 50% 30% 60% 60% 40% 70% 70% 80% 80% 90% 90% 100% 100% 110% 110% 2019 2020 2021 2021 90% 88.3% 47.6% 89.6% Target 90% Target 90% Training rate in France for the e-learning anti-bribery training course International training rate for the e-learning anti-bribery training course (since October 2021) KEY PERFORMANCE INDICATORS

25 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD 50% 50% 60% 60% 70% 70% 80% 80% 90% 90% 100% 100% 110% 110% 2019 2019 2020 2020 2021 2021 100% 99% 100% 98% 98% 96% Target 100% Target 100% % of requests to exercise rights processed within due time limits % of compliance on the part of European subsidiaries (Companies acquired more than six months ago) The General Data Protect ion Regulat ion (GDPR) The risks of non-compliance with the General Data Protection Regulation (GDPR) include administrative or financial penalties (up to €20 million or 4% of Group turnover), as well as a deterioration in brand image that could lead to a loss of trust that is detrimental to our business. In terms of GDPR, we aim to process 100% of individuals’ requests regarding rights within the time limit and to achieve 100% compliance within six months of an acquisition. Within the Group, one person has been appointed as the Data Protection Officer (DPO). Their role is to monitor the continued compliance with the GDPR for all new projects and acquisitions in Europe. In the event of an acquisition, the subsidiary is monitored and, if necessary, supported in order to maintain or implement compliance with the GDPR. The two companies acquired in 2021 have been subject to this process. RISKS AND CONSEQUENCES MEANS OF CONTROL KEY PERFORMANCE INDICATORS

26 COMPLIANCE Due di l igence In response to the tragedy of the collapse of a textile factory in Bangladesh, the legislator created the "duty of due diligence", which requires companies to prevent serious violations of human rights and fundamental freedoms, human health and safety, and the environment. The scope of application includes not only the company's activity, but also its sphere of influence (subsidiaries, subcontractors and suppliers). A due diligence fault may be committed due to a nonexistent, incomplete or ineffective due diligence plan. If a company fails to respond to a formal notice, it may be required to comply, with a penalty payment, or incur civil liability for environmental, health or human rights damage. The company executives' criminal liability may also be incurred. Finally, the company may suffer from a tarnished image in the event of a proven disaster. DESCOURS & CABAUD has assigned a team of 22 employees, based in Shanghai for over 15 years, to manage the supplier qualification policy throughout Asia. It is reflected in the dissemination of a CSR code of conduct covering respect for human rights, business ethics and reduction of the environmental impact. On-site audits conducted by a dedicated team of inspectors/auditors and by third parties (new models rolled out in 2021, with enhanced due diligence on CSR criteria), and general purchasing conditions that include CSR obligations. The rollout of the new audit models has continued in 2022, with the aim of guiding strategic purchasing policy decisions by assigning compliance scores on the pillars of CSR, quality and reliability in business. The general purchasing conditions (updated in 2020) that apply to our relationship with these suppliers include specific clauses concerning their obligations in terms of CSR criteria. In addition, a Suppliers’ CSR Code of Conduct has been introduced with the Group’s Asian suppliers, relating to respect for Human Rights, ethical business practices (primarily the fight against bribery), and reduction of the environmental impact of their activities. All employees benefit from a training plan on the prevention of corruption risks, which is periodically renewed to integrate new arrivals. For all suppliers, a CSR risk map, produced in 2019 by the independent organisation EcoVadis, determines the degree of exposure of each supplier, due to its geographical location and sector of activity. It made it possible to audit the purchases made from 234 suppliers exercising different activities (with 18 different categories in accordance with the international ISIC classification) and established in 28 countries. The results of this mapping have revealed variable levels of CSR risk, leading us to improve our purchasing process, both for our current suppliers and for the new ones. It has led the Group to improve its purchasing process. This was done in parallel with a CSR assessment campaign of our main suppliers from 2019 to 2021. Our action plan also includes an internal whistleblowing system that allows employees to report any suspected or proven cases of serious breach. RISKS AND CONSEQUENCES MEANS OF CONTROL

27 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD The previous indicator covered suppliers with a purchase turnover of over $100k. In 2021, the indicator covered the main suppliers (requirement levels assigned 2 and 3 out of 3 according to DESCOURS & CABAUD SHANGHAI's own list) that have received an assessment based on one of the new audit models implemented between mid-2021 and the end of February 2022. The requirement levels vary according to the Group's level of commitment to a supplier, including the volume of business done, but also taking into account the location, as well as the level of CSR maturity. The target is to carry out a 100% assessment on this panel of suppliers identified as representing the highest level of commitment and risk for the Group. KEY PERFORMANCE INDICATORS 50% 30% 20% 60% 40% 70% 80% 90% 100% 2021 71% Target 100% % of suppliers assessed (requirement level 2 and 3)

28 HUMAN CAPITAL Our soc ial pol i cy Equal oppor tuni t ies A commercially-oriented Group, DESCOURS & CABAUD has always been very sensitive to the development of its human capital. The objectives of the Human Resources Department are accelerating in many areas, but remain focused on the pillars of developing or recruiting tomorrow's talent, strengthening commitment, and establishing the corporate culture and values. The Group’s growth plan, consisting of an operational performance programme to enhance the service offered to its customers, is accompanied by a social innovation aspect, Uniteam, sustained by the ambition to improve its employer brand and to assist its managers by proposing a more collaborative and more aggressive corporate culture. The rollout of an Employee Experience Barometer made it possible to measure employees’ degree of commitment and to determine action plans for the Group, its subsidiaries and its staff. This barometer contributes to the action plans that cover key indicators such as absenteeism, turnover and loss of attractiveness. Two other risks remain at the heart of our action plans: the absence of preparation for key roles and management posts, together with a deficit of knowledge or lack of preparation in relation to the changing nature of our trades. DESCOURS & CABAUD seeks to diversify its workforce, particularly in terms of the complementarity of its teams in order to improve performance. Diversity is reflected in a more balanced gender distribution. The Group also strives to guarantee equal opportunities by offering each employee the means to develop their skills (see page 29). In 2021, in France, 84% of training courses were taken by non-managerial employees, while this population represents 85% of the workforce. The Group is also committed to the integration of people with disabilities, either through direct recruitment or by using the services of ESATs (sheltered employment centres). Training accessible to all Percentage of disabled employees (France): 4.10% of the disabled workforce Breakdown between men and women 2021 RESULTS Women 21% Managers 16% Women 24% Men 79% Non-managers 84% Men 76%

29 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD Development and management of talents TRAINING RESULTS Percentage (France) of correct answers to technical quizzes: In a trading activity, the human factor is key, effective management and well-trained people give their organisations a competitive advantage, helping the company rise to every challenge, adapt to its environment and to remain forward thinking. In fact, the performance of DESCOURS & CABAUD is directly dependent on that of its employees. A quiz is a very objective way of assessing the acquisition of knowledge about precise themes, and practical techniques in particular. Designed and validated by various different experts in the fields concerned, these quizzes make it possible to standardise and enhance the level of skills acquired. The target is to reach a rate of 75%. In 2021, the improvement in the rate demonstrates the effectiveness of the training courses. To develop the skills of its employees, the Group created its professional university over 45 years ago. Its aim is to offer operational training courses adapted to the needs of the company. New features include the implementation of blended learning (a system that combines two learning methods, e-learning and face-to-face learning) and strict e-learning to “store” knowledge. In 2021, in-house trainers were used on an occasional basis. Also worth noting is the international extension of the Learning Management System platform, which has made it possible to implement e-learning courses in the languages of the countries where the Group operates. The reporting process for the results concerning "hours of training" is being made more reliable. RISKS AND CONSEQUENCES KEY PERFORMANCE INDICATORS MEANS OF CONTROL Target set 75% 50% 45% 55% 60% 65% 70% 75% 80% 90% 85% 2019 2020 2021 68.8% 71% 65% 5,373 employees trained 131,537 hours of training 11.80 hours of training per employee

30 Employer brand Human capital is essential to the smooth running of the company: the Group must replace departing employees as quickly as possible, and acquire new skills linked to market developments and the company's needs. In addition to monitoring the number of subscribers to DESCOURS & CABAUD's LinkedIn page, we also take into account reviews on Indeed. These two indicators measure the quantitative and qualitative presence on the Internet, which is the major recruitment channel. The second indicator, introduced in 2020, is the rate of departure of new recruits within 12 months of joining the Group, with a target of not exceeding 15%. In 2021, the targets for the first two indicators were met, and raised for 2022. A new indicator was created in 2021. It concerns only France, Indeed being a national body. DESCOURS & CABAUD thus seeks to attract talent by developing a strong employer brand, i.e. one that is consistent with the company's DNA, attractive and known by potential candidates. As part of its Uniteam programme (the social component of its "We are all value creators” growth plan), various measures were implemented in 2021 to strengthen the employer brand: • Communication system enhanced by new visuals and videos; • Development of the Group's presence on social networks (LinkedIn, Facebook); • Specific feature in two major job boards (Indeed and Glassdoor); • Organisation of a community ofambassadors; • Relaunch of the employee co-option policy; • Creation of “recruitment officer” positions for the PROLIANS and DEXIS networks. RISKS AND CONSEQUENCES KEY PERFORMANCE INDICATORS MEANS OF CONTROL HUMAN CAPITAL Number of followers on LinkedIn Rate of departure (France) of new recruits in their first year Indeed rating (France): 3.3 (237 reviews) Target 2022: 3.5 (280 reviews) for Indeed and 3.5 for Glassdoor Target 30,000 Target 15% Target 3.5 10,000 5% 0.5 5,000 0% 0 15,000 10% 1 20,000 15% 1.5 3 25,000 20% 2 3.5 30,000 2.5 4 2019 2020 2020 2021 2021 2021 21,000 25,000 19.6% 3.3 16,000 18%

31 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD Personal secur i ty Our activity involves the handling, storage and transporting of products that are often heavy and bulky, and can therefore lead to dangerous situations. One of the Group's main concerns is therefore to implement safe working conditions for all its teams. Uncontrolled risks can have potentially serious, and possibly irreversible, consequences for the physical health of employees. Moreover, the risk of criminal charges against senior management cannot be ruled out in the event of a serious accident in the workplace. An accident that results in time off work has several consequences. It causes a shift in workload to the employees in the department concerned, which then increases the risks involved. It disorganises the work load, which can lead to a deterioration in the quality of service provided to customers, damage to the company’s image and commercial reputation. Finally, it generates an increase in the “workplace accident” contributions rate. RISKS AND CONSEQUENCES The Group applies the most commonly used safety indicators: the rate of frequency and rate of severity of accidents in the workplace. In 2021, the results were encouraging, especially in terms of the rate of frequency, which confirmed the sharp decline that began in 2020. KEY PERFORMANCE INDICATORS Rate of Frequency (The review for 2019 and 2020 concerns only the France scope) Rate of Severity (The review for 2019 and 2020 concerns only the France scope) Target < 19 Target ≤ 1.1 15 0.00 17 0.20 19 0.40 21 0.60 23 0.80 25 1.00 27 1.20 1.60 29 1.40 2019 2019 2020 2021 2020 2021 23.23 21.64 1.52 1.03 27.02 1.23 A dedicated governance team is responsible for preventing hazardous situations. It includes a Group manager in charge of safety and the environment, and safety/environment managers in the main subsidiaries (or correspondents) who relay the policy and coordinate the defined action plans. They apply a methodology for analysing and monitoring accidents in the workplace. Each year, dedicated meetings bring together the main safety players and management. In 2021, due to the health crisis, these meetings were held remotely with nearly 94 participants. The Group is very committed to safety and makes numerous efforts to raise awareness: monthly 15-minute safety briefings for logistics teams, systematic safety briefings at Executive Committee meetings, videos for managers and logistics teams, self-inspection tools (fire, steel stockpiles, etc.), and thematic posters that are renewed monthly. Several media provide information to all employees: internal guidelines available on the Group's intranet, welcome booklet summarising the rules and instructions to be followed. Training courses are offered on different topics (e.g. transporting of dangerous goods). Lastly, events were organised in 2021: interactive "risk hunts" encouraging employees to identify risky situations and find the associated preventive measures, as well as participation in the French workplace road safety days in May 2021. MEANS OF CONTROL

32 HUMAN CAPITAL Managing the pandemi c s i tuat ion The occurrence of the Covid-19 pandemic in 2020 was sudden and abrupt. In addition to the health risks for employees and customers, the pandemic also posed risks to the company's business operations. The crisis management process implemented at the onset of the pandemic, in accordance with the provisions of the Group's Business Continuity Plan (BCP), continued throughout 2021. The measures taken included: • Continuous adaptation of detailed instructions for employees in response to the changing health situation; • Continuous updating of the guidelines sent to managers, available on the intranet, which specify the instructions and measures to be taken and respected; • The continuation of teleworking where possible. Success ion plans for key pos i t ions Identifying the key positions within our Group and ensuring that they are covered is crucial. If a key position is not filled, the risks are multiple: loss of potential turnover or customers, delay in the implementation of strategic projects, impossibility of responding to customer requests or calls for tenders, and disorganisation of teams. The key indicator is the percentage of management posts that have a succession plan. The 38% target is not realistic and has therefore been reduced to 33% for 2022. RISKS AND CONSEQUENCES KEY PERFORMANCE INDICATOR Since 2019, DESCOURS & CABAUD has intensified its action in terms of anticipating replacements for key positions, by combining: • the formalisation of three-year succession plans for management posts; • the recruitment of deputy directors and deputy CFOs to ensure the succession; • the assessment of behavioural skills and agility of employees (setting up of a "Development Centre"); • leadership training for company potentials (certification programme provided by EM Lyon). MEANS OF CONTROL % of management posts (France) with a 3-year formal succession plan Target set 33% 5% 0% 10% 15% 20% 25% 30% 35% 45% 40% 2019 2020 2021 33% 27% 24%

33 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD Voluntary turnover rate (The review for 2019 and 2020 concerns only the France scope) Target 10% 6% 5% 7% 8% 9% 10% 11% 12% 13% 2019 2020 2021 9.21% 10.19% 8.33% Turnover Turnover presents several risks for the company: disorganisation of teams, delays in customer service, increased workload for some employees (which can affect the working atmosphere and productivity), and additional administrative management costs. The key indicator is the voluntary turnover rate. In 2021, a tight labour market and the achievements of the international scope led us to reposition the target for 2022 to 10%. In 2021, the rollout of an initial Employee Experience Barometer (in France and in one European country) made it possible to measure employees’ degree of commitment and to determine action plans for the Group, its subsidiaries and its staff. This barometer, which will be renewed every two years, has made it possible to develop actions to reduce absenteeism and turnover, including: • Improving the quality of life at work through teleworking and local actions targeted at well-being in the workplace (involvement of specialised consultants); • Improving managerial practices and capacity; • Transparency on career development opportunities (publication twice a month of the positions open internally). RISKS AND CONSEQUENCES KEY PERFORMANCE INDICATORS MEANS OF CONTROL THE MANDATORY SOCIAL THEMES OF THE DECLARATION OF NONFINANCIAL PERFORMANCE Article L. 225-102-1, 2°-III of the French Commercial Code requires the Declaration of Non-Financial Performance to mention the collective agreements concluded in the company and their impact on the company's economic performance as well as on the working conditions of employees. Approximately ten DESCOURS & CABAUD subsidiaries are concerned by legal obligations in terms of obligatory annual negotiations with the social partners. In 2021, 26 subsidiaries signed a new agreement on the organisation of working time, setting up a system of fixed number of working days or annualisation. Since 2019, all French subsidiaries have a charter or agreement on the right to disconnect from work. Outside France, 10 agreements have been signed.

34 HUMAN CAPITAL Moni tor ing external growth The DESCOURS & CABAUD Group considers that the risk linked to external growth is no longer significant in 2021 because the integration of the numerous companies acquired in 2019 was completed in 2021. A control rate of nearly 90% indicates a risk under control. It should be noted that in 2021, the Group appointed countrymanagers whowill be responsible for ensuring the continuity of the integration process in the event of subsequent acquisitions.

35 2021 DECLARAT ION OF NON-F INANCIAL PERFORMANCE DESCOURS & CABAUD ENVIRONMENT Env i ronmental pol i cy The distribution sector to which the Group belongs necessarily leads it to produce direct effects on the environment (the operation of buildings, the transporting of goods) and also indirect effects, which are higher, which explain attitudes concerning the amounts (manufacturers, suppliers). DESCOURS & CABAUD is a key player in the distribution chain of products to end customers. FOUNDING PRINCIPLES To contribute to the sustainable development of the company, our environmental policy relies on the following foundations: • to reduce the environmental impact of our commercial offer through the choice of products that are more respectful in one or more life cycles; • to preserve the environment through appropriate pragmatic action; • to minimise the environmental impact of our operational sites by reducing the consumption of natural resources, whether it be for buildings or for activities; • to involve all stakeholders, suppliers, customers and employees in our search for improvement; NUMEROUS OPERATIONAL OBJECTIVES • to ensure accurate monitoring of energy consumption and to ensure responsible use of resources; • to use the greenhouse gas assessments in the subsidiaries concerned to manage action plans; • to act on the selection of the light vehicle fleet; • to ensure the renewal of the heavy vehicle fleet; • to systematically introduce the selective sorting of product waste by activity and recycling whenever this is possible; • to systematically respect the land use plan; • water consumption: to systematically apply the construction and renovation specifications so as to reduce the levels of consumption; • to restrict the consumption of paper; • to restrict the production of packaging and encourage the purchase of paper and packaging derived from recycling or from forests managed according to responsible and sustainable criteria (PEFC and FSC labels); • to include a selection of responsible products in each range of the commercial offer; • to ensure controlled and evaluated sourcing to meet the CSR objectives set by the company; • to guarantee for all customers permanent access to the safety data for hazardous products that have been marketed; • to publicise positive initiatives to customers and to all stakeholders; • to rationalise actions and logistic means.