49 2024 DECLARATION OF NON-FINANCIAL PERFORMANCE _ DESCOURS & CABAUD DESCOURS & CABAUD undertakes to optimize waste management, whether by reducing the volume or by improving the quality of treatment, in particular by giving priority to recycling channels. As part of this initiative aimed at its employees, various actions have been implemented to raise awareness of best recycling practices. To reduce its production of production, Opsial is rolling out a packaging reduction policy for its products, along with an eco-design approach based in particular on life cycle assessments (LCAs). The Group sends 100% of its waste to certified organizations, prioritizing recycling or recovery processes. Across all entities worldwide, a total of 10,610 tons of waste was sent to specialized waste collection partners, of which 87.3% has been tracked as recycled or recovered. The remaining 12.7% relates to waste streams for which the traceability system did not allow identification of the treatment method. In 2024, the Group implemented a carbon footprint assessment across all its global entities, carried out by an independent specialist consultancy. Scope 3 accounts for 97.3% of total emissions. Direct energy consumption 2.7% Product trading 91.9% Third-party transport 2.6% Overheads 2.9% POLLUTION • Light pollution The Group operates with very few illuminated signs, and its business activities do not involve keeping signs lit outside of working hours. • Noise pollution The activities of DESCOURS & CABAUD do not generate noise disturbances for surrounding areas. Any noise is contained within buildings, and appropriate preventive measures are systematically applied to protect employees. • Soil pollution Distributed chemical products are systematically stored in containment trays to prevent any accidental leaks or spills. • Water consumption Water use is limited to sanitation purposes, as the trading activity does not involve any water-based industrial processes. • Paper consumption Although the trading business still generates significant paper usage, consumption has been steadily decreasing over time.
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