D&C DNFP 2023

/ VISION AND COMMITMENT DESCOURS & CABAUD's CSR policy creates opportunities for social and environmental performance for its partners and stakeholders. The Group aligns its commitments with the standards set out in the fundamental conventions of the International Labour Organisation (ILO), the Universal Declaration of Human Rights and the principles set out in the United Nations Global Compact. DESCOURS & CABAUD is committed to being attentive to the following: • respect for individual freedoms (freedom of movement, freedom of thought and belief, right to property, for example); • the right to freedom of association and the right to collective bargaining; • the elimination of all forms of forced labour; • the abolition of child labour; • respect for everyone's right not to be harassed or discriminated against; • health and safety prevention in the workplace; • ensuring compliance with ethical rules aimed at eradicating corruption, prohibiting anti-competitive practices and preventing conflicts of interest; • rejection of any direct or indirect supplies that feed conflicts or profit from the intensive or unfair use of the natural resources that local communities need for their survival and way of life; • respect for the precautionary principle with regard to preserving the environment and natural spaces. Our values Our CSR approach / A PROGRAMME TO SUPPORT THE GROUP'S AMBITIONS Launched in 2013, DESCOURS & CABAUD's CSR approach was intensified in 2023 around the Positive Program, which sets out objectives associated with a wide-ranging action plan for sustainable performance. Its aim is to unite our employees and their subsidiaries around sustainable development. It also sets out the Group's contributions to the major global sustainability challenges as set out in the United Nations Sustainable Development Goals (SDGs). The Positive Program is built around four key areas: • acting as a responsible employer; • being the CSR partner for our customers; • controlling the environmental impact of our activities; • having committed governance, anchored in strong business ethics that cut across our actions and our value chain. Positive Program: an initiative that benefits employees, customers, the environment and our value chain. 19 DECLARATION OF NON-FINANCIAL PERFORMANCE 2023_DESCOURS & CABAUD

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