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FORMAS DE MANIFESTACIÓN DEL DELITO

Artículo 72.- Formas de extinción La pena se extingue por cualquiera de las siguientes

XXV. FORMAS DE MANIFESTACIÓN DEL DELITO

Environment

D+

Labour

D-

Society

D+

Governance

A+

Key sustainability issues concerning the company

Environmental management of mining operations

Labour conditions of workers at mining operations (incl. contractors and suppliers)Health and safety conditions of workers (incl. contractors and suppliers)

Tax payment practices in resources-producing countriesTraceability of origin of precious metals

Fair practices in business acquisition

Social and enviromental management of projects

Key considerations

Mining extraction has strong environmental and social impacts. BHP Billiton rightly recognized important issues such as pollution prevention, climate change and biodiversity and therefore implemented detailed environmental performance reporting tools and mitigation measures. Nevertheless, several water pollution incidents occurred during the last years. For example in Peru in 2012, more than 200 local people including children, suffered from headaches, vomiting and other symptoms after coming into contact with water polluted with copper concentrates .

By being a significant provider of fossil fuels such as coal (about 20% all sales) oil and heavily controversial uranium (an estimated 1.5% of all sales), the company not only contributes to the deterioration of the environment but also supports an unsafe nuclear industry.

On the social level, the company has implemented policies and programs regarding health and safety, and communicates directly with its employees through trade unions. However, several fatal accidents occurred during last years. BHP Billiton also faced many

controversies regarding employment conditions that often resulted in strikes. In February 2012, about 3ʼ000 workers in Queensland State (Australia) decided to down tools to uphold their safety and working conditions.

BHP Billiton supports the Extractive Industries Transparency Initiative (EITI), a global initiative to improve governance in resource-rich countries through the verification and full publication of company payments and government revenues from oil, gas and mining activities. This is a progressive step, but some important countries of operations such as Chile, South Africa, Algeria and Pakistan are not covered by this initiative yet.

The company has undertaken many initiatives to address most sensitive issues with better practices but a gap still remains between the companyʼs rhetoric and the reality on the ground.

Analyst: Alexandre Messerli [email protected]

Assessment date: 20.03.2013 Report generated on: 17.10.2013

The Inrate Sustainability Assessment is a measurement of and an opinion about the environmental and social impact of an issuer. It rates companies on a scale from A+ to D-.

Stock information GB0000566504ISIN 56650Sedol BLT.LRIC BLT LNBloomberg Ticker Key figures 49'496Employees 65'968Revenues (M USD) Business description

BHP Billiton plc is diversified natural resources company. The Company generally operates through customer sector groups (CSGs). The Company operates in nine segments:

Petroleum, Aluminium, Base Metals, Diamonds and Specialty Products, Stainless Steel Materials, Iron Ore, Manganese, Metallurgical Coal and Energy Coal. As of June 30, 2012, the Company was working in more than 100 locations worldwide. During the fiscal year ended June 30, 2012 (fiscal 2012), the Company total petroleum production was 222.3 millions of barrels of oil equivalent. During fiscal 2012, its aluminium had a total production in 1.2 million tones (Mt) of aluminium. In August 2011, the Company acquired Petrohawk Energy Corporation. On September 30, 2011, it acquired HWE Mining Subsidiaries from Leighton Holdings. On September 7, 2012, the Company announced the sale of its 37.8 % non- operated interest in Richards Bay Minerals.

Source : Reuters, updated 10.10.2012

Inrate Sustainability Assessment

Evaluating company products and services along the whole value chain COMPANY GRADE

D+

BHP Billiton

METALS & MINING - Australia

Inrate| Sustainability Assessment | © Copyright 2013

Resources sector

Environment

Society

Labour Governance

34

Inrate Sustainability Assessment Environment

C+

Labour

B

Society

C-

Governance

A-

Key sustainability issues concerning the company

Sustainability impacts of investment productsSustainability impacts of company's own investments

Business ethics behaviour (fiscal compliance, money laundering, conflicts of interest)Transparent and fair customer counseling

Adequate and transparent service fees

Key considerations

Even if BNP Paribas shows the willingness and the ability to diminish its impact, its practices exert an important burden on the environment and on the society.

As a financial institution with a worldwide presence, the social and environmental effects of its investments and loans have a key role to support progress toward sustainable

development.

Actually, the bank offers SRI funds to its clients (accounting for 2.2% of assets under management) as well as green loans to promote the use of energy-efficient equipment and materials in the construction sector. However, BNP Paribas is among the world`s major provider of nuclear energy financing. It also finances coal mining, the oil & gas sector and tar sand projects.

In addition, BNP Paribas is involved in financing several socially damaging projects, such as the HydroAysen hydrpower project in Chile. Furthermore the company is involved in financing companies which are active in Burma, such as Petrochina or DongPheng, which penalizes the sustainable assessment of the company.

On the other hand, BNP Paribas adopted requirements that forbids investment into companies that conflicts with its proper values as investor. In fact, it does not provide financial services to companies involved in « controversial weapons » (cluster munitions, antipersonnel mines, chemical/biological weapons).

The company is aware of its impacts on the operational level and implemented relevant programs to ensure proper working conditions. Comprehensive employee programs were adopted (as for example regular surveys to monitor employee satisfaction, part-time working hours and integration of disabled employees). Moreover, the company has collective labor agreements in place in most countries and implemented a comprehensive sustainable purchasing program.

Analyst: Daniela Perito [email protected]

Assessment date: 20.03.2013 Report generated on: 17.10.2013

The Inrate Sustainability Assessment is a measurement of and an opinion about the environmental and social impact of an issuer. It rates companies on a scale from A+ to D-.

Stock information FR0000131104ISIN 7309681Sedol BNPP.PARIC BNP FPBloomberg Ticker Key figures 190'000Employees 41'353Revenues (M EUR) Business description BNP Paribas SA is a France-based bank group with four core businesses: Retail Banking, Corporate &

Investment Banking, Investment Solutions and Other Activities. Retail Banking comprises the French retail banking division, Banca Nazionale del Lavoro in Italy, BeLux Retail Banking, Europe-Mediterranean, all BNP Paribas Group retail banking businesses out of Euro Zone: in the United States, in Asia, in the Mediterranean Basin and Africa, in Turkey, Central and Eastern Europe, personal finance and equipment solutions. The Corporate & Investment Banking business provides to its clients financing, advisory and capital markets services. The Investment Solutions division offers private banking, asset

management, securities services, real estate and insurance services. In November 2012, Euronet Worldwide Inc through its Ukrainian subsidiary, Euronet Ukraine LLC, announced the acquisition of automated teller machines (ATMs) from UkrSibbank, a subsidiary of BNP Paribas.

Source : Reuters, updated 14.03.2013

Inrate Sustainability Assessment

Evaluating company products and services along the whole value chain COMPANY GRADE

C+

BNP Paribas

COMMERCIAL BANKS - France

Inrate| Sustainability Assessment | © Copyright 2013

Financial services sector

Environment

Society

Labour Governance

35

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