D&C DNFP 2023

Article L.225-102-1, 2°-III of the French Commercial Code requires the Declaration of Non-Financial Performance to include, in particular, information relating to the consequences on climate change of the company's activity and the use of the goods and services it produces, and its social commitments in favour of sustainable development, the circular economy, the fight against food waste, the fight against food insecurity, respect for animal welfare and responsible, fair and sustainable food. / IN TERMS OF CLIMATE CHANGE The main direct impacts of our distribution sector are transport-related carbon emissions (trips by sales representatives, the logistics of products sold, etc.) and our administrative buildings. Several measures have been taken concerning travel (see the “Transport” section). In addition, eco-driving training has been introduced at some sites. Efforts are made to prioritise videoconferencing across the Group using a collaborative communication application. / IN TERMS OF POLLUTION Light pollution: the Group uses very few luminous signs, and its professional activity does not lead it to leave signs lit up outside working hours. Sound pollution: DESCOURS & CABAUD's activity does not cause sound pollution for the immediate neighbourhood, since this is confined to the interior of the buildings. In the latter case, the preventive measures adapted are systematically implemented to protect operators. Soil pollution: the chemical products distributed are systematically stored in retention basins so as to prevent any overflow in the event of an accidental leakage. / IN TERMS OF THE CIRCULAR ECONOMY DESCOURS & CABAUD has embraced the circular economy by endeavouring to use fewer materials, particularly when it comes to packaging, and by adding eco-efficient products to its ranges. Wherever possible, the Group also ensures that its waste is treated using methods that encourage recycling. Consumption of water This is limited to “domestic” use, since our trading business does not need to use water in any of its processes. Consumption of paper The trading activity still generates a significant amount of paper consumption today, but it is steadily decreasing. / SOCIAL COMMITMENTS TO SUSTAINABLE DEVELOPMENT Several indicators are deemed irrelevant given DESCOURS & CABAUD's activity: respect for animal welfare, and respect for responsible, fair and sustainable food. The same applies to the fight against food insecurity and waste: our activity does not fall under these points, and, moreover, less than 3% of our sites are concerned by a collective catering service. The provider responsible for catering on the relevant sites applies this type of policy. Sports activities DESCOURS & CABAUD is committed to encouraging physical activity and sport through various initiatives. For example, volunteer employees take part in sporting events under the company colours, such as Run in Lyon, Pink October, cycling teams, football competitions with the Sport dans la Ville association, etc. Showers are available at many operating sites, as are facilities for parking bicycles, scooters and other soft mobility devices. Actions to promote the link between the nation and the army DESCOURS & CABAUD authorises its reserve employees to be absent from work or training in the military operational reserve or the national police operational reserve, in accordance with the French Labour Code. ENVIRONMENT Other environmental themes 51 DECLARATION OF NON-FINANCIAL PERFORMANCE 2023_DESCOURS & CABAUD

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