Methodology for drafting the Declaration of Non-Financial Performance The Declaration of Non-Financial Performance is not only an exercise in transparency, but a tool for steering the company's strategy in the right direction. Such declarations are designed to share information about the company's social, environmental, societal and ethical performance. This declaration shines the light on the DESCOURS & CABAUD Group's business model and provides insights into the main risks and associated KPIs. / OUR RISK ANALYSIS METHODOLOGY: The Group's main divisions, owners of the risks, 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. 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 various risks identified by the Group's divisions are rated in terms of their potential threat to the company's performance, the likelihood of their occurrence and the extent to which they are controlled. The result of the analysis can be used to calculate an overall rating of the level of residual risk for our Group (between 2 and 14): This assessment helps determine which risks are addressed in the Declaration of Non-Financial Performance. Key performance indicators are used to monitor and manage all of the risks identified. The KPIs bring clarity and transparency to the Group's risk management strategy. IDENTIFY THE RISKS PRIORITISE AND ASSESS THE EXTENT OF THE RISKS IDENTIFY THE KPIS FOR RISK MANAGEMENT 16 DECLARATION OF NON-FINANCIAL PERFORMANCE 2023_DESCOURS & CABAUD
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