

2
Verification of Non-Financial Data
Societal, Social and Environmental Information
5.2. 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 capacity as auditors of the Vivendi corporation and designated
as an independent third party agency accredited by COFRAC
(1)
under number 3-1065, we present our report on the consolidated
societal, social and environmental information for the year
ended December 31, 2014, presented in Chapter 2 of the management
report (hereinafter “CSR information”), pursuant to the provisions
of Article L.225-102-1 of the French Commercial Code.
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Responsibility of the Company
It is the responsibility of the Management Board to prepare a
management report including the CSR Information referred to in Article
R.225-105-1 of the French Commercial Code, in accordance with the
reference standard used by the company, consisting of the “Reporting
Protocol for societal, social and environmental data of the Vivendi group
companies – 2014”, in its version dated November 3, 2014 (hereinafter
“the Criteria”), a summary of which is included in Chapter 2, Section 5.1
of the Management Report and is available on request.
■
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Independence and Quality Control
Our independence is defined by regulatory requirements, the Code of
Ethics of our profession, and the provisions of Article L.822-11 of the
French Commercial Code. In addition, we have implemented a quality
control system that includes documented policies and procedures
intended to ensure compliance with ethical standards, professional
standards
(2)
and applicable laws and regulations.
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Responsibility of the Independent Statutory Auditor
It is our role, based on our work:
p
p
to attest whether the required CSR Information is present in the
management report or, if it is omitted, that an explanation has
been provided in accordance with the third paragraph of R.225-105
of the French Commercial Code (Attestation of presence of CSR
Information); and
p
p
to express a conclusion of limited assurance that, overall, the CSR
Information is fairly presented in all material aspects, in accordance
with the Criteria (limited assurance on CSR information),
Our verification work was undertaken by a team of five persons between
September 2014 and February 2015, over an estimated cumulative
duration of 12 weeks. To assist us in carrying out our task we involved
CSR experts.
We conducted the work described below in accordance with
the professional standards applicable in France and the Order
of May 13, 2013 determining the conditions under which an independent
third-party verifier performs its task and, in relation to the opinion on
fairness, in accordance with international standard ISAE 3000
(3)
.
(1)
Accreditation scope available on
www.cofrac.fr.(2)
In particular the business practices standard applied to services related to social and environmental information that is part of the work directly related to the Auditor’s
engagement: NEP 9090.
(3)
ISAE 3000 – Assurance engagements other than audits or reviews of historical information.
1.
Attestation of presence of CSR Information
Based on interviews with the management of relevant departments,
we were able to gain an understanding 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, and also, where appropriate, resulting actions or programs.
We have compared the CSR information presented in the Management
Report with the list as provided for in Article R.225-105-1 of the French
Commercial Code.
In cases where certain consolidated information was absent, we have verified
that the explanations were provided in accordance with the provisions in
Article R.225-105, paragraph 3, of the French Commercial Code.
We verified that the CSR information covered the consolidated scope, namely
the company and its subsidiaries, within the meaning of Article L.233-1
of the French Commercial Code, and the entities which it controls, within
the meaning of Article L.233-3 of the French Commercial Code, with the
limits specified in the note on methodology in Chapter 2 Section 5.1 of the
Management Report.
Based on this work, and taking account of the limits mentioned above, we
confirm that the required CSR information is present in theManagement Report.
2.
Reasoned opinion on the fairness of CSR information
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Nature and Scope of the Work
We undertook five interviews at the consolidated entity level, in the CSR
and Human Resources departments, with the persons responsible for
preparation of the CSR information, those in charge of the data collection
process and, where applicable, with the persons responsible for internal
control processes and risk management, in order to:
p
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assess the suitability of the Reference Standard for reporting, in
respect of its relevance, completeness, reliability, neutrality, and
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Annual Report 2014