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