Page 95 - 2012 Annual Report

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VIVENDI l 2012 l Annual Report
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SOCIETAL, SOCIAL AND ENVIRONMENTAL INFORMATION
SECTION 5 - VERIFICATION OF NON-FINANCIAL DATA
NOTE ON NON-FINANCIAL REPORTING METHODOLOGY
SECTION 5 VERIFICATION OF NON-FINANCIAL DATA
5.1. NOTE ON NON-FINANCIAL REPORTING METHODOLOGY
Reporting Guidelines
CSR reporting is based on national and international reporting guidelines.
In particular, societal, social and environmental indicators refer to
the provisions of the French Decree of April 24, 2012 pursuant to the
implementation of the French Law of July 12, 2010(1) on the national
commitment to the environment (informally, the Grenelle II law), to the
guidelines of the Global Reporting Initiative(2) (GRI) and to the GRI Media
Sector Supplement launched on May 4, 2012(3) .
The Reporting Protocol for the societal, social and environmental data of
the Vivendi Group companies (“the Reporting Protocol”) is an internal set
of guidelines, updated annually, to guarantee the consistent application
of definitions and rules for data collection, validation and consolidation
across the Group.
In 2012, the Reporting Protocol was thoroughly revised to adapt to new
regulatory requirements and incorporate the recommendations of the
GRI Media Sector Supplement. That revision paid specific attention to
environmental indicators and societal data.
(1) Law on the national commitment to the environment no. 2010-788 of July 12, 2010, Art.225 (Frenh so-called Grenelle II law) and Decree 2012-557 of April 24, 2012.
(2) Launched in 1997 by CERES (Coalition for Environmentally Responsible Economies) in partnership with the UNEP (United Nations Environment Program), the GRI is a long-term,
international and multi-stakeholder initiative whose aim is to draft and circulate guidelines for the voluntary production of reports on sustainable development by multinational
companies that want to provide details of the economic, environmental and social dimensions of their businesses, products and services. The GRI has not verified the content of this
report or the validity of the information provided (www.globalreporting.org).
(3) The GRI Media Sector Supplement structures the reporting process for the media industry internationally. It covers several topics including freedom of expression, pluralism
and quality of content, representation of cultures, independence, personal data protection, accessibility and media literacy.
Indicators
The societal, social and environmental indicators are presented in sections
2.2., 3.2. and 4.2. of this Annual Report. The 2012 CSR Detailed Report,
available online, offers more comprehensive coverage of the societal,
social and environmental indicators, in addition to corporate governance
and economic performance indicators.
The societal, social, and environmental indicators have been reviewed
by Deloitte to improve the relevance of the indicators with the Group’s
business activities. Particular emphasis has been placed on the societal
indicators relative to the Group’s strategic issues, whose relevance and
definitions have been refined.
In addition, the materiality and relevance of the indicators published in
this document have been reviewed with the Statutory Auditor appointed
to conduct the Group’s audit for 2012.
Reporting Scope
The reporting scope has been established in accordance with
Articles L.233-1 and L.233-3 of the French Commercial Code and covers
the subsidiaries and controlled companies except for a few entities
that were not included in the reporting scope for 2012: EMI Group
Worldwide Holding Ltd. (included in the Group reporting scope with
effect from September 28, 2012), as well as Société Financière de
Distribution and Compagnie d’Investissement Diversifié, which are
considered as independent distributors for the purposes of this reporting
(i.e., 5,277 employees).
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 reporting in the following
year (N+1), unless the newly-included entity is able to provide
all the data on a pro rata temporis basis. However, the count
of employees and of entries into the social data reporting scope is
incorporated into the reporting scope for that year (N).
SCOPE OF SOCIETAL REPORTING
The reporting scope for societal data covers all of the Group’s businesses.
For Maroc Telecom, depending on the indicator in question, the
reporting scope applies to Maroc Telecom (“MT”) or to Maroc Telecom
and its sub-Saharan subsidiaries (Maroc Telecom group, “MTG”).