52
Non-Financial Indicators Handbook -
2013
-
VIVENDI
7.1.
Note on Non-Financial Reporting Methodology
7
Verification of
Non-Financial Data
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 2.2.3.2. and 4.2. of Chapter 2 of the Annual Report 2013.
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).
This chapter includes the methodology note and the external auditor’s report as published in the Annual Report 2013 (chapter 2 section 5).
These versions prevail. This chapter’s page references have been modified accordingly the Handbook paging.
