DNFP 2020

2020 DECLARATION OF NON-FINANCIAL PERFORMANCE OF THE DESCOURS & CABAUD GROUP 19 THE MAIN RISKS - OUR POLICIES - OUR PERFORMANCE The Declaration of Non-Financial Performance, stemming from the transposition of a European directive, must include an assessment of the main risks arising from a company’s business dealings, products or services. Risk apprehension is a key factor in improving the performance of organisations. DESCOURS & CABAUD systematically includes a risk-based approach in its operating procedures. Having a shared internal vision and improving our control of operations by identifying and taking into consideration elements of risk is vital for protecting the Group from any negative effects that could have a significant impact on its activities. The Risk Committee (CORIS) has the role of coordinating the management of the risks to which the Group is exposed, by monitoring the mapping of all the potential risks involved. The Group's main divisions own the risks and 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. These risks are formally defined in a matrix and regularly monitored by CORIS. They contribute to the input for the Internal Audit action plan. ISO standard 9001 version 2015 confirms this risk-based approach and enables the DESCOURS & CABAUD Group to roll out this process directly in the field. With regard to the risks dealt with in this Declaration of Non-Financial Performance, we have regrouped all non-financial risks in a specific matrix. Each risk is specifically analysed and defined, in terms of their impact on the company’s performance, the probability of their occurrence and the extent to which they are under control, thus producing a ranking according to the level of residual risk (on a scale of from 2 to 14). An order of severity is then created, thus prioritising those risks that will be dealt with in the Declaration of Non-Financial Performance. The latter are divided up into four essential themes: governance, social policy, purchasing policy and environmental policy. 3.