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Non-Financial Indicators Handbook -
2013
-
VIVENDI
Verification of Non-Financial Data
7
Note on Non-Financial Reporting Methodology
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Environmental Indicators
In relation to the “telecoms” environmental scope, the businesses
provide data that corresponds to all the indicators in the Reporting
Protocol.
For the “media” environmental scope, the data collection methodology
takes into account the nature of the site in terms of its electrical energy
contribution. Data is collected on the basis of sites that contribute the
most in order to achieve a representation of over 90% of real data
compared to total estimated electricity consumption.
For the first time, the environmental indicators now include two
measurements: total energy consumption by the Group (kWh) and CO
2
emissions in Scope 1 and Scope 2 (direct and indirect emissions):
Scope 1 represents direct greenhouse gas emissions. Emissions
associated with the consumption of natural gas, domestic heating oil
and injections of refrigerant fluids during maintenance operations on
air-conditioning installations at the sites are included. The emissions
related to movements through consumption from mobile sources, for
directly owned vehicles or vehicles on long-term leases over which
the Group has operational control, are also included;
Scope 2 includes reports on indirect greenhouse gas emissions
associated with the consumption of electricity and steam.
Emissions are calculated based on emission factors from the French
Environmental and Energy Management Agency (ADEME) tool for
calculating carbon use.
Any missing data on indicators such as electricity, gas, fuel and steam
are estimated using methodologies based on ADEME factors where
applicable, or based on available data (for example, ratios of 10 months
out of 12 or ratio per square meter, per person).
With regard to the data on electricity consumption, the quantities
reported correspond to the quantities invoiced. In cases where data is
not available (in particular, on certain sites not owned by the Group),
consumption is estimated based on conversion factors (kW/m2, kWh/ft2).
The conversion factors used for the energy consumption indicators are
standard values; they differ depending on the geographic location of
the entities and come from recognized reference guides. Total energy
consumption is broken down to obtain a clearer explanation of the
breakdown of the energy consumed.
In relation to fuel consumption (gasoline, diesel, propane and other
fuels), the scope of the indicator covers directly-owned vehicles or
vehicles used by the site under long-term leases.
Reporting Tools, Consolidation and Controls
Using the data gathering tools developed by the Vivendi’s Information
Systems department makes it possible for all data to be reported,
consolidated and audited at different levels:
societal data is compiled in the SIRITAL tool and a consistency
control is made by the representative in charge of consolidation at
headquarters. Answers to the questions asked by headquarters are
tracked;
social data is compiled in the SIRIS tool and automatic consistency
controls are made by the computing tool during data input. Other
controls and an initial validation are performed by each subsidiary.
Consistency controls and a second validation are performed by
each business unit. These indicators are then grouped together and
controlled at the Group’s headquarters, where a third validation is
performed during consolidation. Lastly, a general control ensures the
overall consistency of workforce flows between year N-1 and year N;
environmental data is compiled in the SIRIE tool, and an internal
consistency control is performed by the representative in charge
of data input, and another control is performed when the data is
consolidated by the relevant correspondent at headquarters.
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Report by one of the Statutory Auditors
Since 2008, a selection of non-financial data by the Group has
been subject to verification at a level of moderate assurance by
one of Vivendi’s Statutory Auditors (please refer to Section 7.2).
In 2013, pursuant to Articles L.225-102-1 and R.225-105-2 of the
French Commercial Code, the attestation and the report cover all the
societal, social and environmental information presented in Chapter 2
of the Annual Report 2013.
