55
Non-Financial Indicators Handbook -
2013
-
VIVENDI
Verification of Non-Financial Data
7
Independent Statutory Auditors’ report on consolidated societal, social and environmental information presented
in the management report
7.2.
Independent Statutory Auditors’ report on consolidated societal, social
and environmental information presented in the management report
This is a free translation into English of the original report issued in the French language and it is provided solely for the convenience
of English speaking users. This report should be read in conjunction with, and construed in accordance with, French law and professional standards
applicable in France.
To the shareholders,
In our quality as an independent verifier of which the admissibility of
the application for accreditation has been accepted by the COFRAC
(French Accreditation Committee), under the number n° 3-1050, and
as a member of the network of one of the Statutory Auditors of the
company Vivendi, we present our report on the consolidated societal,
social and environmental information established for the year ended
on the 31 December 2013, presented in Chapter 2 of the management
report, hereafter referred to as the “CSR Information,” pursuant to the
provisions of the Article L.225-102-1 of the French Commercial Code
(
Code de commerce
).
■
Responsibility of the Company
It is the responsibility of the Board of Directors to establish a management
report including CSR Information referred to in the Article R.225-105-1
of the French Commercial Code (
Code de commerce
), in accordance
with the protocol used by the Company, consisting of the “Protocol for
reporting environmental, social and societal data on Vivendi Group companies
– 2013”, in its version dated 22 October 2013 (hereafter referred to
as the “Criteria”), and of which a summary is included in Section 7.1 and
available on request.
■
Independence and quality control
Our independence is defined by regulatory requirements,
the Code of Ethics of our profession as well as the provisions in the
Article L.822-11 of the French Commercial Code (
Code de commerce
).
In addition, we have implemented a quality control system, including
documented policies and procedures to ensure compliance with ethical
standards, professional standards
(1)
and applicable laws and regulations.
■
Responsibility of the independent statutory auditor
It is our role, based on our work:
to attest whether the required CSR Information is present in
the management report or, in the case of its omission, that an
appropriate explanation has been provided, in accordance with the
third paragraph of R.225-105 of the French Commercial Code (
Code
de commerce
) (Attestation of presence of CSR Information);
to express a limited assurance conclusion, that the CSR Information,
overall, is fairly presented, in all material aspects, in according with
the Criteria (Limited assurance on CSR information);
Our verification work was undertaken by a team of five people between
September 2013 and March 2014 for an estimated duration of 12 weeks.
To assist us in our work, we involved CSR experts.
We conducted the work described below in accordance with
the professional standards applicable in France and the Order
of 13 May 2013 determining the conditions under which an independent
third-party verifier conducts its mission, and in relation to the opinion
of fairness, in accordance with the international standard ISAE 3000
(2)
.
(1)
In particular the professional standard relating to the service provided on social and environmental information related to the services directly related to the statutory auditor’s
engagement: NEP 9090.
(2)
ISAE 3000 – Assurance engagements other than audits or reviews of historical information.
1.
Attestation of presence of CSR Information
We obtained an understanding of the Company’s CSR issues, based
on interviews with the management of relevant departments, a
presentation of the Company’s strategy on sustainable development
based on the social and environmental consequences linked to the
activities of the Company and its societal commitments, as well as,
where appropriate, resulting actions or programmes.
We have compared the CSR information presented in the management
report with the list as provided for in the Article R.225-105-1 of the
French Commercial Code (
Code de commerce
).
In the absence of certain consolidated information, we have verified that
the explanations were provided in accordance with the provisions in
Article R.225-105-1, paragraph 3, of the French Commercial Code (
Code
de commerce
).
We verified that the CSR information covers the consolidated perimeter,
namely the Company and its subsidiaries, as aligned with the meaning
of the Article L.233-1 and the entities which it controls, as aligned with
the meaning of the Article L.233-3 of the French Commercial Code (
Code
de commerce
) with the limitations specified in the methodological note
in Section 7.1, which enable to cover ultimately approximately 92% of
the total headcount.
Based on this work, and given the limitations mentioned above, we
confirm the presence in the management report of the required CSR
information.
