16 2024 DECLARATION OF NON-FINANCIAL PERFORMANCE _ DESCOURS & CABAUD METHODOLOGY FOR DRAFTING THE DNFP 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. The DNFP 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 IDENTIFY THE RISKS 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 formalized 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. IDENTIFY THE KPIS FOR RISK MANAGEMENT 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. PRIORITISE AND ASSESS THE EXTENT OF THE RISKS 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, which stands at between 2 and 14. This assessment helps determine which risks are addressed in the DNPF.
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