2
96
Annual Report -
2013
-
Vivendi
Societal, Social and Environmental Information
Verification of Non-Financial Data
Section 5
Verification of Non-Financial Data
5.1.
Note on Non-Financial Reporting Methodology
Reference framework
The reporting of non-financial indicators is based on the internal
references drafted 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 as
well as the OECD Principles for the directors of multinational companies
are indicated within each indicator, if any.
The internal reference, the Reporting Protocol for societal, social and
environmental data of the Vivendi Group companies (the “Reporting
Protocol”) is updated annually, and allows application of definitions and
rules for data gathering, validation and consolidation that remain the
same across the Group’s companies.
In 2013, the Reporting Protocol was revised and a certain number of
indicators were targeted to provide for comments by the Statutory
Auditors.
Indicators
The societal, social and environmental indicators are presented in
Sections 2,3 and 4 of this chapter. 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 on corporate governance and economic performance.
The societal, social and environmental indicators were analyzed
internally in order to improve their relevance to the Group’s activities.
(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 multinational companies wishing to report on the economic, environmental and social implications of their activities, products and services. The GRI did not
verify 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.
Reporting Scope
The reporting scope was established in accordance with Articles L.233-1
and L.233-3 of the French Commercial Code, and covers the subsidiaries
and controlled companies with the exception of a few entities, which
were not included in the reporting for 2013:
Société Financière de
Distribution
and
Compagnie d’Investissement Diversifié
, which are
considered independent distributors for the purposes of this reporting
(4,964 employees). Some entities making a negligible contribution are
also excluded (please see details below).
Moreover, following the disposal of 88% of Vivendi’s stake in Activision
Blizzard in October 2013, the 2013 non-financial data does not include
information on Activision Blizzard. As a result, the 2012 data was
restated for a pro forma analysis. The information on Maroc Telecom
Group is included in the 2012 and 2013 data.
EMI was also included in the reporting scope this year.
The scope covered by non-financial reporting thus represents 92% of
employees in the Vivendi Group.
It should be noted that changes in the scope of reporting are the result
of acquisitions and/or disposals of consolidated companies between
January 1 and December 31 of a given year:
in the case of a disposal during a given year (N), the entity’s data is
not taken into account in the reporting scope for that year. For the
reporting of social data, the number of employees of the departing
entity is included in the “removal from the scope” indicator, and
in the case of the acquisition of an entity during such year (N), the
data for that year is included in full in the report in the following
year (N+1), unless the newly included entity is able to provide all
the data on a pro rata basis. However, the count of employees and
of entries into the reporting scope of social data is incorporated into
the reporting scope for that year (N).
