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7
Note on Non-Financial Reporting Methodology
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Social Indicators
The methods used to calculate absenteeism rates, accident frequency
and severity rates are specified in the section on social information.
Calculations of work-related accident rates (frequency and severity) were
improved in 2014 and now take into account the number of hours actually
worked.
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Environmental Indicators
For the environmental scope, the methodology used for data collection
takes into account the nature of the site in terms of its contribution
to electricity consumption. Data is collected on the basis of sites that
contribute the most, in order to achieve a representation of over 90% of
real data compared to total estimated electricity consumption.
Emissions are calculated based on emission factors, using the French
Environmental and Energy Management Agency (ADEME) tool for
calculating Carbon Footprint
®
.
Any missing data on indicators such as electricity, gas, fuel and steam are
estimated using methodologies based on ADEME factors where these are
applicable, or based on available data (for example, ratios of 10 months
out of 12 or ratio per square meter, per person, etc.).
With regard to data on electricity consumption, the quantities reported
correspond to the quantities invoiced. In cases where data is not available
(in particular, for certain sites not owned by the group), consumption is
estimated based on conversion factors (kW/m
2
, kWh/ft
2
). The conversion
factors used for the energy consumption indicators are standard values.
They differ depending on the geographic location of the entities and come
from recognized reference guides. Total energy consumption is broken
down to obtain a clearer explanation of the breakdown of the energy
consumed.
In relation to fuel consumption (gasoline, diesel, propane and other fuels),
the scope of the indicator “CO
2
emissions attributable to consumption
from mobile sources (tCO
2
eq)” covers directly-owned vehicles or vehicles
used by the site under long-term leases.
CO
2
emissions are divided into two categories:
p
p
scope 1 represents direct greenhouse gas emissions. Emissions
associated with the consumption of natural gas, domestic heating oil
and injections of refrigerant fluids during maintenance operations on
air-conditioning installations at the sites are included. The emissions
related to movements through consumption from mobile sources, for
directly owned vehicles or vehicles on long-term leases over which
the group has operational control, are also included; and
p
p
scope 2 includes reports on indirect greenhouse gas emissions
associated with the consumption of electricity and steam.
Reporting Tools, Consolidation and Controls
Using the data gathering tools developed by Vivendi’s Information
Systems department makes it possible for all data, consolidated and
audited at different levels, to be reported:
p
p
social data is gathered in the SIRIS tool and automatic consistency
controls are made by the tool during data input. An initial validation
is performed by each subsidiary. Consistency controls and a second
validation are performed by each business unit. These indicators are
then grouped together and controlled at the group’s headquarters,
where a third validation is performed during consolidation. Finally,
a general control ensures the overall consistency of workforce flows
between year N-1 and year N;
p
p
in 2014, for societal and environmental data, the data was gathered
using Excel spread sheets, and a consistency check was made by the
representative in charge of consolidation at the headquarters. The
answers to the questions asked by headquarters are tracked.
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Report by One of the Statutory Auditors
Since 2008, a selection of the group’s non-financial data has been subject
to verification at a level of moderate assurance by one of Vivendi’s
Statutory Auditors (see Section 7.2 p.57). In 2014, pursuant to Articles
L.225-102-1 and R.225-105-2 of the French Commercial Code, the
attestation and the report cover the societal, social and environmental
information presented in Chapter 2 of the Annual Report, as specified in
the report on p.57.
Verification of Non‑Financial Data
56
Non-Financial Indicators Handbook 2014