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An Integrated Reporting Process Promoting Value Creation

Vivendi’s “Sphere of Influence” in Human Rights at the Center of the Group’s Value Creation

Linking the “core” CSR issues to human rights allows the group to

integrate this vigilance into its governance (extra-financial reporting,

information verification work on the part of its auditors, inclusion of these

issues in the variable compensation of senior executives) and its strategy

(see Chapter 2, Section 1 of the Annual Report 2015). In 2015, this policy

was entered on the agenda of the Vivendi Audit Committee.

This requirement of transparency for economic players is increasingly

sought by the company’s stakeholders and expected pursuant to ever

stricter regulations and standards both at the national (Grenelle II),

or international (UN Guiding Principles on Business and Human Rights;

European directive on non-financial information of large companies; GRI

guidelines including the Media Sector Supplement) levels.

Respect for all human rights is therefore a valuable corporate asset that

contributes fully to companies’ reputations and to their performance.

Whether this involves the increase in alerts issued by NGOs,

controversies that are receiving more and more media coverage urging

investors to exclude from their portfolios multinationals or States accused

of failing to keep their commitments, reluctance on the part of public

authorities to open markets to offenders in this area, potential boycotts

by consumers or dissatisfied customers, or rankings selecting the most

virtuous companies, human rights are at the core of the company’s value

creation for itself and for its stakeholders..

UNESCO

Universal

Declaration on

Cultural Diversity

(2001)

UNESCO Convention

on the Protection

and Promotion of the

Diversity of Cultural

Expressions

(2005)

OECD Guidelines

for Multinational

Enterprises

(2011)

UN Guiding Principles

on Business and

Human Rights –

Reporting Framework

Implementation Table

(2011)

Children’s Rights and

Business Principles

by UNICEF, UN Global

Compact and

Save the Children

(2012)

UN Sustainable

Development

Goals (2015-2030)

Articles 5, 8, 9, 10

Articles 1, 6, 7, 10

Page 106

Declaration;

Objective 8.3

Article 7

Principles 1, 6

Objectives 4.2, 4.3,

4.7, 5.5, 5.a, 5.b, 5.c

Articles 6, 9, 10

Articles 1, 2, 6, 7

Articles 6, 7

Articles 1, 7, 8

Objective 11.4

Article 8

Articles 6, 7

Article 10

Page 105

Principle 1

Objective 4.7

Point VIII.8

Consumer interests

Principles 5, 6

Principles 1, 6

Articles 8, 9, 10

Articles 1, 6, 7, 8

Page 104

Principle 5

Articles 6, 9

Articles 2, 6, 7

Page 104

Principle 5

Objectives 9.c, 11.a

Article 2

Articles 2, 13

Principle 10

Objectives 4.7, 12.8

Point VIII.6

Consumer interests

Page 104

Principles 1, 5

Principles 1, 5

EXTRA-FINANCIAL INDICATORS HANDBOOK

2015

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