RISK FACTORS The risk factors are assessed according to three dimensions: (i) the frequency or probability of occurrence, (ii) the gross impact (i.e. the impact caused if there were no prevention or risk mitigation), and (iii) the level of control of the organization. This table presents the result of this risk assessment in terms of net impact. For each of these factors, the following measurement scale is used: low – medium – high. Low Medium High Net impact • •• ••• RISK FACTORS Net impact Risks related to the Group’s operations and activities Cybersecurity risks ••• Legal risks related to changing regulations •• Risks related to the non-renewal, suspension or loss of certain authorizations •• Ethics risks •• Risks related to litigation or pre-litigation proceedings •• Risks related to the production of forged certificates • Human risks Risks related to human capital •• Risks related to acquisitions Risk of impairment of intangible assets resulting from acquisitions • MAJOR CSR RISK FACTORS AND OPPORTUNITIES Non-financial risks and opportunities for Bureau Veritas are assessed by the External CSR Focus Committee and the CSR Steering Committee. The assessment findings are shown in the materiality matrix below, which was drawn up in 2022. 4 ESG Climate Ethics services change Health & Supply Safety chain Talent Environment Management Clients Cyber & 3 Market relations Data privacy Taxonomy Human Rights Biodiversity Inclusion & diversity Tax Innovation Support to Counterfeiting 2 communities Operational M&A excellence Human capital Environment capital ESG Services 1 1 2 3 4 Low High IMPORTANCE FOR BUREAU VERITAS BUREAU VERITAS47 SREDLOHEKATS ROF ECNATROPMI hgiHwoL