technicolor - 2018 Registration document

5 DISCLOSURE ON EXTRA-FINANCIAL PERFORMANCE CSR PERFORMANCE ASSESSMENT

GOVERNANCE The Group head of tax is responsible for our approach to tax, and major changes to tax policies are approved by the Company's Board of Directors and Audit Committee. The local tax manager has responsibility for local tax and ensures that adequate controls are in place so that the correct amount of taxes are identified and paid. Tax controls are subject to annual review by the Internal Audit Department. In addition, Technicolor has a Financial Ethics Charter which senior employees are asked to sign each year, when they are involved in preparing and reporting Technicolor’s financial results.

Tax returns are prepared by the Group’s internal departments or delegated to external advisors (including elements of tax compliance). In addition, where uncertainty regarding the tax treatment in a particular situation cannot be resolved internally, we refer the matter to external tax or legal advisors. Where it is still not possible to obtain certainty regarding the tax treatment, we aim to resolve the matter by discussion with the local tax authorities. Risks of this type may arise due to the complexity of legislation and because scenarios sometimes arise in practice that were not envisaged when legislation was drafted. Where agreement cannot be reached through discussion, we would consider seeking formal tax authorities’ opinion and potentially litigation to resolve the uncertainty, depending on the materiality involved.

CSR PERFORMANCE ASSESSMENT 5.8 GRI [102-32] [103-3 Economic performance] [103-3 Market presence] [103-3 Indirect economic impacts] [103-3 Procurement practices] [103-3 Anti-corruption] [103-3 Anti-competitive behavior] [103-3 Materials] [103-3 Energy] [103-3 Water and effluents] [103-3 Emissions] [103-3 Effluents and waste] [103-3 Environmental compliance] [103-3 Supplier environmental assessment] [103-3 Employment] [103-3 Labor/Management relations] [103-3 Occupational health and safety] [103-3 Training and education] [103-3 Diversity and equal opportunity] [103-3 Non-discrimination] [103-3 Freedom of association and collective bargaining]

[103-3 Child labor] [103-3 Forced or compulsory labor] [103-3 Human Rights assessment] [103-3 Local communities] [103-3 Supplier social assessment] [103-3 Public policy] [103-3 Customer health and safety] [103-3 Customer privacy] [103-3 Socioeconomic performance]

Technicolor has been assessed by Vigeo Eiris , Oekom Research and EcoVadis , and is member of the Responsible Business Alliance (RBA) which also performs audits on portions of Technicolor’s Supply Chain. The Group Sustainability Report has been prepared in accordance with the GRI Standards: Comprehensive option . Results are in the table below.

Rating in 2018

Rating or assessment body

Comment

C+ – Prime

2018 is the first year of assessment. Technicolor achieved a Prime status.

Oekom Research

68/100 – Gold

Second year of “ Gold ” rating

EcoVadis

68/100 Top performer of software-IT services industry worldwide

Vigeo Eiris

Gaïa – Ethifinance

86/100

Rank 9 out of 230 companies

RBA (Responsible Business Alliance) GRI (Global Reporting Initiative)

Member in full compliance Comprehensive option

Since 2017 Since 2015

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TECHNICOLOR REGISTRATION DOCUMENT 2018