_312 2023 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN 4 NON-FINANCIAL STATEMENT Other tables of concordance Disclosure Description Section Cross-reference (or reason for omission) GRI 3 – MATERIAL TOPICS 3-1 Process to determine material topics 4.1 Sustainable Development Report/Challenges and performance 3-2 List of material topics 4.1 Sustainable Development Report/Materiality matrix 3-3 Management of material topics 4.1 Sustainable Development Report/Materiality matrix 1. Climate change impacts from the use of our products (Scope 3) 4.1.1.1 b) Transition plan: company strategy/Opportunities and risks/Designing ultraenergy efficient products 2. Supplier failure to respect human rights 4.1.4.2 b) Identifying categories and countries at risk and assessing suppliers/Supplier failure to respect human rights See also GRI 414 – Supplier social assessment 3. Climate change impact of our suppliers (Scope 3) 4.1.1.1 a) Transition plan: decarbonizing our operations/Scope 3: reducing emissions from purchased raw materials and components See also GRI 308 - Supplier environmental assessment 4. Non-climate change-related impacts of our raw materials on the environment 4.1.1.2 Enhancing the circularity of our products 5. Ethics violations 4.1.4.1 Ensuring ethical business practices See also GRI 205 - Anti-Corruption and GRI 206 - Anti-Competitive Behavior 6. Non-compliance with our Supplier Relations Code of Conduct 4.1.4.2 b) Identifying categories and countries at risk and assessing suppliers/Noncompliance with the Supplier Relations Code of Conduct 7. Climate change impact of our Scope 1 and 2 operations 4.1.1.1 a) Transition plan: decarbonizing our operations/Scopes 1 and 2: reaching net zero emissions in the manufacturing operations by 2050 See also GRI 302 – Energy and GRI 305 – Emissions 8. Discrimination See GRI 405 – Diversity and Equal Opportunity and GRI 406 – Non-discrimination 9. Tire product safety 4.1.4.3 Guaranteeing the quality of our products and services 10. Employee and contractor health and safety See GRI 403 – Occupational health and safety GRI 200: ECONOMIC GRI 201 – ECONOMIC PERFORMANCE 201-1 Direct economic value generated and distributed 1 The Michelin share 5.1.3 Consolidated income statement review 5.2 Consolidated financial statements for the year ended December 31, 2023 201-2 Financial implications and other risks and opportunities due to climate change 2.1 Risk 1 – Physical effects of climate change 5.2 Note 2.6: Climate risk GRI 202 – MARKET PRESENCE 202-2 Proportion of senior management hired from the local community 4.1.2.2 b) Targeted initiative in the five areas of diversity GRI 203 – INDIRECT ECONOMIC IMPACTS 203-1 Infrastructure investments and services supported 4.1.2.5 a) Supporting local jobs and businesses with Michelin Development 4.1.2.5 b) Participating harmoniously in local community life through our employees 4.1.2.5 c) The Michelin Foundation: demonstrating our corporate culture and values
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