Saint Gobain - Registration document 2016

7

RISKS AND CONTROL

1.

RISK FACTORS

3.

REPORT FROM THE CHAIRMAN OF THE BOARD OF DIRECTORS ON INTERNAL CONTROL AND RISK MANAGEMENT PROCEDURES AND CORPORATE GOVERNANCE (ARTICLE L.225-37 OF THE FRENCH COMMERCIAL CODE) STATUTORY AUDITORS’ REPORT, PREPARED IN ACCORDANCE WITH ARTICLE L.225-235 OF THE FRENCH COMMERCIAL CODE, ON THE REPORT FROM THE CHAIRMAN OF THE BOARD OF DIRECTORS OF COMPAGNIE DE SAINT-GOBAIN

166

1.1

Risks associated with the Group and its

operations

166 168 169 171 173

1.2 1.3 1.4 1.5

Group structural risks

Financial risks

Legal risks Insurance

186

2. 2.1

INTERNAL CONTROL

175

4.

Compagnie de Saint-Gobain’s internal control and risk management system Organization of internal control and the Implementation of the internal control and risk management process in the Group’s entities Reference standards and procedures Organization of internal control in preparing and processing financial and accounting information for shareholders 184 179 180 175 risk management system 176

2.2

2.3

2.4 2.5

187

SAINT-GOBAIN - DOCUMENT DE RÉFÉRENCE 2016 SAINT-GOBAIN - REGISTRATION DOCUMENT 2016 165 59