53
Non-Financial Indicators Handbook -
2013
-
VIVENDI
Verification of Non-Financial Data
7
Note on Non-Financial Reporting Methodology
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).
■
Scope of Societal Reporting
The reporting scope for societal data covers all the Group’s
businesses except for small entities (See Tickets, Digitick, Wengo
and Vivendi Mobile Entertainment). In the case of Maroc Telecom,
depending on the indicator concerned, the reporting scope applies to
Maroc Telecom (“MT”) or to Maroc Telecom and its sub-Saharan
subsidiaries (Maroc Telecom Group (“MTG”)).
For some indicators, specifically those related to responsible purchasing,
the scope is limited to suppliers and sub-contractors representing
at least 75% of total expenses. This is to facilitate the reporting of
information by the business units.
■
Scope of Social Reporting
The scope of social reporting for Maroc Telecom corresponds to the
reporting scope of Maroc Telecom and its sub-Saharan subsidiaries
(Mauritel SA, Onatel SA, Gabon Telecom SA and Sotelma SA).
■
Scope of Environmental Reporting
Within the global scope of environmental reporting, there is a “media”
environmental scope for the businesses with activities in the media
sector (Canal+ Group and UMG) and a “telecoms” environmental
scope for businesses operating in the telecommunications sector (SFR,
Maroc Telecom and GVT). With regard to the Maroc Telecom Group, the
environmental reporting scope concerns the company Maroc Telecom
and does not include its sub-Saharan subsidiaries. For UMG, the scope
includes a number of supplier sites (warehouses) that are an integral
part of the production process.
The reporting data of the sites in the reporting scope are selected
depending on the type of site, including offices, warehouses, technical
centers and data centers. The selection also takes account of criteria
related to the size of the workforce (more than 50 people per office), the
surface area of the site, and their weighting in the total consumption
given in the Electricity indicator.
The indicator "Purchases of plastics and acrylics used in the
manufacturing of consumer products" concerns only the quantities used
for products and equipment put on the market for sale. It refers to DVDs
and CDs sold by UMG and set-top boxes for Canal+ Overseas.
Reporting Period
Societal, social and environmental data are reported annually and cover
the period from January 1 to December 31, 2013 – except in the cases
specified when certain annual data would not be available (for example,
“French initiative films approved by the CNC financed by Canal+, and
associated amounts”, and “Number of debut films financed by Canal+”).
Details and Limits of the Methods Used for the Indicators
Generally, the societal, social and environmental indicators may reflect
methodological limits due to the lack of harmonization in international
and national definitions and legislation, and/or the qualitative and
therefore the subjective nature of certain data.
■
Societal Indicators
With regard to the indicators “Breakdown of purchases by principal line
items” and “Increase and utilization of responsible purchasing policies
from suppliers and sub-contractors” (please refer to Section 4.4. p. 21),
UMG reports on suppliers and subcontractors representing more than
50% of total expenditure.
■
Social Indicators
In particular, days of absence are calculated as calendar days at GVT,
whereas they are calculated as working days (business days) for the
other subsidiaries, in accordance with the reporting protocol. In 2013,
the number of days of absence was expressed as working days for the
entire reporting scope (using an estimated adjustment factor for GVT).
This change in method was made to harmonize practices across the
entire reporting scope.
The methods used to calculate absenteeism rates, frequency rates and
severity rates are specified in the section on social information.
