Non-financial indicators

Verification of Non‑Financial Data

Note on Non-Financial Reporting Methodology

It should be noted that changes in scope are the result of acquisitions

and/or disposals between January 1 and December 31 of year N by the

consolidated companies:

in the case of a sale during year N, the data for the company will not

be accounted for in the scope of year N; and

in the case of acquisition of a company during year N, the data from

year N will be fully integrated into the report for year N+1, unless the

company being added to the scope can gather its information for year N.

A detailed account of the workforce is however incorporated into the

scope of year N.

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Scope of Societal Reporting

The scope of societal reporting corresponds to all the group’s business

units with the exception of small companies (Digitick, See Tickets,

Wengo, Watchever), subject to the following:

in the case of Canal+ Group, the reporting scope applies to the

companies located in France, Poland, Africa and Vietnam. For some

indicators that specifically apply to the French entity the scope

“Canal+” is included;

in the case of UMG, unless otherwise indicated, the reporting scope

applies to nine companies accounting for more than 81% of the

group’s revenues (South Africa, Germany, Australia, Brazil, Japan,

France, the Netherlands, the United Kingdom and the United States).

This scope is expanded to include a few companies outside of this

core group if they show significant initiatives. The objective in 2015

is to expand the number of companies making up this core group; and

in the case of GVT, the reporting scope applies to the company as a

whole.

For the indicators related to responsible purchasing (see Section 4.4), the

scope is limited to suppliers and subcontractors accounting for at least

75% of total expenditures. This is to facilitate feedback by the business

units.

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Scope of Social Reporting

The scope of social reporting corresponds to all the companies

in the group and covers 80% of the workforce.

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Scope of Environmental Reporting

Within the overall scope of environmental reporting, the reporting data

of the sites in the reporting scope are selected depending on the type of

site: offices, warehouses, technical centers, data centers, etc. For Canal+

Group, UMG and GVT, offices with fewer than 50 people are excluded

from the data gathered (see “Environmental Indicators” Section 6).

Following the group’s shift in focus towards media and content, the

decision was made to stop monitoring water consumption, quantities of

toxic waste and business travel by train and plane (scope 3) since these

indicators were no longer relevant following the sale of Maroc Telecom

group and SFR. On the other hand, the monitoring of purchases of plastics

and acrylics used in the manufacture of products intended for sale was

stepped up and improved.

The indicator “Purchases of plastics and acrylics used in the manufacture

of products intended for sale” (see Section 6.3.1) concerns only the

quantities used for products and equipment placed on the market for sale.

This concerns the DVDs and CDs marketed by UMG and the set-top boxes

for Canal+ Overseas.

Reporting Period

Reporting of societal, social and environmental data is annual and concerns the period from January 1 to December 31, 2014.

Methodological Details and Limits in relation to Indicators

Societal, social and environmental indicators may generally reflect

methodological limits due to the lack of harmonization of international

and national definitions and legislation, and/or the qualitative and

therefore subjective nature of certain data.

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Societal Indicators

With regards the indicators “Breakdown of purchases by principal

categories and geographic regions” and “Deployment of responsible

purchasing policies with regard to suppliers and subcontractors” (see

Section 4.4), UMG reports on suppliers and subcontractors representing

more than 75% of total expenditures.

In relation to the indicator “Estimation of the number of indirect jobs”

(see Section 4.2.2.1), the estimation provided by Canal+ Group is a

consolidation of the data for France, Africa, Poland and Vietnam:

in France, the number of indirect jobs corresponds to the jobs

generated by the tier 1 content suppliers (direct suppliers). All the

channels published and distributed in France and the cinematographic

and sports segments are included;

in Africa, the jobs counted as indirect are those generated by

content suppliers and business service subcontractors (residential

installations of satellite dishes, warehouse logistics, call centers,

etc.);

the Vietnamese subsidiary bases its estimate on the number of jobs

generated by its upstream sales network; and

the Polish subsidiary has taken into account all external employees

that have a service agreement, or a “business-to-business” or “job

order” contract.

The UMG subsidiaries that are part of the focus group have adopted three

types of approach:

by using sector studies available at national level; or

by using the data sent by suppliers; or

by estimating the number of indirect jobs generated based on the

purchases made from the main suppliers and similar parties.

GVT bases its estimate on a study done by the Brazilian Development

Bank (BNDES). For telecommunications services, this study reports a ratio

of 2.7 between direct jobs and indirect jobs created.

Non-Financial Indicators Handbook 2014