Non-financial indicators

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Reference Framework
The reporting of non-financial indicators is based on the internal
references developed by Vivendi, which are in turn based on national
and international references. The correspondence between the societal,
social and environmental indicators defined by Vivendi and the provisions
of the Decree of April 24, 2012 and the Order of May 13, 2013 pursuant
to the Law of July 12, 2010 (1) on the national commitment to the
environment (the Grenelle II Law), the guidelines of the Global Reporting
Initiative (GRI) (2) and the media sector supplement of the GRI issued on
May 4, 2012)(3), the ten principles of the UN Global Compact, and the
OECD Guidelines for Multinational Enterprises are indicated within each
indicator.
The internal reference, the “Reporting Protocol for environmental, social
and societal data of the Vivendi group companies” (the “Reporting
Protocol”) is updated annually, and permits consistent application of
definitions and rules for data gathering, validation and consolidation
across the group’s companies.
In 2014, the Reporting Protocol was completely revised to take into
account the group’s shift in focus to content and media activities.
Indicators
The societal, social and environmental indicators are presented
in Sections 2, 3 and 4 of Chapter 2 of the Annual Report 2014. They
are also presented in Sections 4, 5 and 6 of this Handbook. The CSR
section, which is available online on the Vivendi website, also provides
a more complete presentation of the societal, social and environmental
indicators as well as indicators of corporate governance and economic
performance.
Reporting Scope
The reporting scope was established in accordance with the provisions
of Articles L.233-1 and L.233-3 of the French Commercial Code, and
concerns the subsidiaries and companies controlled with the exception
of certain companies (see details below).
Following the sale of SFR and Maroc Telecom, the 2013 non-financial
data were restated accordingly to present a pro forma analysis.
In addition, GVT is business in the process of disposal (see Section 1.1.3
of the Financial Report in Chapter 4 of the Annual Report 2014).
(1) Law establishing a national commitment regarding the environment, No. 2010-788 of July 12, 2010, Art. 225 (Grenelle II Law), Decree No. 2012-557 of April 24, 2012 and the
Order of May 13, 2013.
(2) Launched in 1997 by the Coalition for Environmentally Responsible Economies (CERES) in partnership with the United Nations Development Program for the Environment
(UNEP), the GRI is a long-term international multiparty initiative aimed at developing and distributing guidelines for the voluntary production of reports on sustainable
development by multi-national corporations wishing to report on the economic, environmental and social implications of their activities, products and services. The GRI has
not verified the content of this report or the validity of the information provided therein
(3) The media sector supplement of the GRI structures the reporting process specific to the media industry at international level. Several themes are included such as freedom of
expression, pluralism and quality of content, the representation of cultures, independence, protection of personal data, accessibility and media education.
This chapter includes the methodology note and the external auditor’s report as published in the Annual Report 2014 (chapter 2 section 5).
These versions prevail. This chapter’s page references have been modified accordingly the Handbook paging.
7.1. Note on Non-Financial Reporting Methodology
Verification
of Non‑Financial Data 7
54 Non-Financial Indicators Handbook 2014