D&C DNFP 2023

Alongside the men and women who have been its driving force for over 240 years, DESCOURS & CABAUD has built up a long-standing leadership position in the distribution of products and services for professionals in industry, construction and the water and landscape businesses. Its activities are based on the values of trust, fairness and ethics. The Group is working to make its CSR (Corporate Social Responsibility) policy a reality on a daily basis. Its ambition is formalised in the Positive Program, created in 2013 and intensified in 2023, under the impetus of a dedicated Department with a new roadmap. Its CSR policy sets out priorities and commitments for creating shared value between its main stakeholders - customers, suppliers, shareholders and employees - and mobilising the skills of all. A leader and a diversified expert, DESCOURS & CABAUD is now at a crossroads, supporting the CSR performance required by the markets and helping to meet the major challenges of adapting to environmental issues. The 2023 edition of the Declaration of Non-Financial Performance provides an insight into the Group's key projects and actions aimed at championing sustainable development. It covers the social, environmental, societal and economic aspects of CSR, as well as governance and risk prevention. With its focus on performance, customer satisfaction and loyalty, DESCOURS & CABAUD has many assets that enable it to stand out from the competition and win new market share, while making an active contribution to building a more sustainable future. 3 DECLARATION OF NON-FINANCIAL PERFORMANCE 2023_DESCOURS & CABAUD Foreword

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