19 2024 DECLARATION OF NON-FINANCIAL PERFORMANCE _ DESCOURS & CABAUD OUR VALUES OUR CSR APPROACH VISION AND COMMITMENT DESCOURS & CABAUD's CSR policy opens opportunities for its partners and stakeholders to improve their social and environmental performance. The Group’s commitments are aligned with the standards set forth in the fundamental conventions of the International Labor Organization (ILO), the Universal Declaration of Human Rights, and the principles implemented by the UN Global Compact. Descours & Cabaud has committed to: • Respecting individual liberties (i.e., freedom of move- ment, freedom of thought and creed, and right of ownership); • The right to freedom of association and the right to collective bargaining; • Banning all forms of forced labor; • Abolishing child labor; • Respecting everyone’s right of protection from harassment and discrimination; • Occupational health and safety prevention; • Complying with the code of ethics on anti-corruption, anti-trust and conflict of interest; • Refusing to directly or indirectly provide supplies to conflict zones or to financially profit from intensive or unfair exploitation of natural resources that local communities rely on for their survival or way of life; • Complying with the precautionary principle on protecting the environment and natural spaces. A PROGRAM TO CONVEY THE GROUP'S GOALS 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. The Positive Program: • Incorporates the Group’s key CSR ambitions. It consolidates international performance and, as such, establishes a common framework for the Group’s subsidiaries; • Sets the objectives and strategic direction of DESCOURS & CABAUD’s CSR policy and a cross-functional roadmap, developed in partnership between the CSR Department and the Group’s main departments; • Addresses the topics identified as most important by the CSR and Business Departments. The Positive Program is built around four key areas: • Acting as a responsible employer; • Being our customers’ CSR partner; • Controlling the environmental impact of our business; • Having committed governance, anchored in strong business ethics that cut across our actions and our value chain. CSR governance is overseen by the Group's Board of Directors, its CSR Department and by local representatives in subsidiaries, particularly internationally. The company owes its overall CSR performance to its governance and contributions from the local community, individuals and groups. This motivates all involved to reflect the Group's commitment in their professional conduct.
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