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Verification
of extra-financial data
7.1. Note on Extra-Financial Reporting Methodology
REFERENCE FRAMEWORKS
The reporting of extra-financial indicators is based on internal
references developed by Vivendi, which are in turn based on national
and international references. The cross-referencing between the
societal, social and environmental indicators defined by Vivendi and the
provisions of the Decree of April 24, 2012 and the Order of May 13, 2013
pursuant to the Law of July 12, 2010 (1) on the national commitment to the
environment (the Grenelle II Law), the guidelines of the Global Reporting
Initiative (GRI) (2) and the Media Sector Supplement of the GRI issued
on May 4, 2012) (3), the ten principles of the UN Global Compact, and the
OECD Guidelines for Multinational Enterprises are indicated within each
indicator.
The internal reference, the “Reporting Protocol for Environmental, Social
and Societal Data of the Vivendi Group Companies” (the “Reporting
Protocol”) is updated annually, and allows consistent application of
definitions and rules for data gathering, validation and consolidation
across the group’s companies.
In 2014, the Reporting Protocol was completely revised to take into
account the group’s shift in focus to content and media activities.
INDICATORS
The societal, social and environmental indicators are presented in
Chapter 2, Section 3 of Vivendi’s Annual Report 2015. The CSR section,
which is available online on the Vivendi website, also provides a more
comprehensive presentation of the societal, social and environmental
indicators as well as indicators of corporate governance and economic
performance.
In 2015, Vivendi presents the extra-financial indicators of the SECP
(Société d’Édition de Canal Plus) in its Registration Document as required
by paragraph 6 of Article L.225-102-1 of the French Commercial Code.
This company, which holds the operations of the Publishing Division,
meets the threshold criteria imposed by the Grenelle II Law. The SECP
social and environmental data is presented separately from the data for
Canal+ Group. The societal data is included in the Canal+ Group data,
given the publication of qualitative information which relates to all
entities of this group and which reflects its various businesses.
(1) Law establishing a national commitment regarding the environment, No. 2010-788 of July 12, 2010, Art. 225 (Grenelle II Law), Decree No. 2012-557 of April 24, 2012
and Order of May 13, 2013.
(2) Launched in 1997 by the Coalition for Environmentally Responsible Economies (CERES) in partnership with the United Nations Development Program for the Environment
(UNEP), the GRI is a long-term international multiparty initiative aimed at developing and distributing guidelines for the voluntary production of reports on sustainable
development by multi-national corporations wishing to report on the economic, environmental and social implications of their activities, products and services. The GRI has
not verified the content of this report or the validity of the information provided therein .
(3) The media sector supplement of the GRI structures the reporting process specific to the media industry at international level. Several themes are included such as freedom of
expression, pluralism and quality of content, the representation of cultures, independence, protection of personal data, accessibility and media education.
This chapter includes the methodology note and the external auditor’s report as published in the Annual Report 2015 (Chapter 2, Section 4). The Annual
Report versions prevail. This chapter’s page references have been modified accordingly the Handbook paging.
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