Annual report 2014

Verification of Non-Financial Data

Societal, Social and Environmental Information

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 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.

(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

(www.globalreporting.org).

(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.

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 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).

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.

Annual Report 2014