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7
Verification of Non‑Financial Data
Independent Statutory Auditors’ Report on Consolidated Societal, Social and Environmental Information Presented in the Management Report
comprehensiveness, taking industry standards into consideration
where relevant; and
p
p
verify implementation of the process of collection, compilation,
processing and control to ensure completeness and consistency of
the CSR information and to obtain an understanding of the procedures
for internal control and risk management related to the preparation of
the CSR information.
We determined the nature and extent of our tests and checks based on
the nature and significance of the CSR information, taking into account
the characteristics of the company, the social and environmental issues
linked to its activities, its strategy in relation to sustainable development,
and industry best practices.
For the CSR information which we considered the most important
(4)
:
p
p
at the level of the consolidated entity and of a selection of
business units, we consulted documentary sources and conducted
interviews to corroborate the qualitative information (organization,
policies, actions, etc.), we implemented analytical procedures on
the quantitative information and verified, on a sample basis, the
calculations and the compilation of data, and also verified their
coherence and consistency with the other information presented in
the management report;
p
p
at the level of a representative sample of business units
(5)
and
operational entities that we selected
(6)
based on their activity, their
contribution to the consolidated indicators, their location, and a risk
analysis, we conducted approximately fifteen interviews to verify the
correct application of the procedures, and undertook detailed tests
on the basis of samples, consisting in verifying the calculations made
and linking them with supporting documentation. The sample of the
entities selected in respect to social information represented 80% of
the total workforce and the one selected in respect to environmental
information represented between 14% and 79% of the quantitative
environmental information
(7)
.
For the other consolidated CSR information, we assessed their
consistency in relation to our knowledge of the company.
Finally, we assessed the relevance of the explanations provided, where
appropriate, in the partial or total absence of certain information.
We consider that the sample methods and sizes of the samples that we
considered, exercising our professional judgment, allow us to express a
conclusion of limited assurance; a higher level of assurance would have
required more extensive verification work. Due to the necessary use of
sampling techniques and other limits inherent in the functioning of any
information and internal control system, the risk of non-detection of a
significant anomaly in the CSR information cannot be entirely eliminated.
■
■
Conclusion
Based on our work, we have not identified any significant misstatement
that causes us to believe that the CSR information, taken as a whole, has
not been fairly presented, in compliance with the Criteria.
(4)
Societal information
:
-
Quantitative information
: actions taken to promote human rights (percentage of CNC-approved Franch initiatives films financed by Canal+; number of first and second
films financed by Canal+; actions for raising the awareness of users, and in particular young audiences, regarding personal data and information related to on-line privacy);
breakdown of generated value by stakeholders.
-
Qualitative information
: taking social and environmental issues into account in the purchasing policy (existence of a formal commitment with reference to the founding
principles in the purchasing policy); importance of subcontracting and of taking into account the CSR of suppliers and subcontractors (deployment of the responsible purchasing
approach amongst the suppliers and subcontractors with whom at least 75% of the total purchasing amount is realized); actions taken in favor of human rights (existence
of a formal commitment to ethics covering content - production and/or distribution, part of which specifically concerns protection of young audiences; description of the
mechanisms for implementing and monitoring this commitment; actions taken by UMG in favor of promoting musical heritage; initiatives taken by Canal+ Group for the
promotion of cinema and audiovisual heritage; existence of a formal commitment in favor of pluralism of content and freedom of expression; initiatives in favor of accessibility
of offers, products and services; and the existence of a formal commitment to protect personal data).
Social information:
-
Quantitative information
: total workforce and breakdown by gender, age and geographical region; total new hires and breakdown of departures by reason (including
individual and economic redundancies).
-
Qualitative information
; new hires and redundancies; health and safety conditions and workplace safety (business policy on health and workplace safety); social relations
and work organization.
Environmental information:
-
Quantitative information
: quantities of business and household WEEE produced; total energy consumption (electricity, natural gas, fuel oil, etc.); consumption of fuel
(gasoline, diesel fuel, etc.); CO
2
emissions attributable to fixed sources (scopes 1 and 2); CO
2
emissions attributable to consumption from mobile sources (scope 1).
-
Qualitative information
: preventive measures, recycling and elimination of waste (description of processes for recovering household EEEW); measures taken to improve
energy efficiency and use of renewable energy; greenhouse gas emissions (Carbon Footprint
®
).
(5)
Canal+ Group; UMG, GVT.
(6)
For the environmental indicators, the entities concerned are the sites of “Lumières et Eiffel” (Canal+ Group), Canal+ Senegal (Canal+ Group), ITI Néovision (Canal+ Group), Los
Angeles (UMG) and GVT; for the social indicators: UES Canal+ (Canal+ Group), Canal+ Senegal (Canal+ Group), ITI Néovision (Canal+ Group), UMG UK, UMG Inc. (North America)
and GVT; for the societal indicators: the three business units selected.
(7)
The coverage rate of the chief quantitative environmental indicators is 14% for professional WEEE, 77% for electricity consumption, 79% for scope 1 CO
2
emissions and 50% for
scope 2 CO
2
emissions.
Paris-La Défense, February 27, 2015
Statutory Auditors
ERNST & YOUNG and Associates
Jean-Yves Jégourel
Eric Mugnier
Associate
CSR Expert
58
Non-Financial Indicators Handbook 2014