Indicators handbook

Verification of extra-financial data

Note on Extra-Financial Reporting Methodology

In relation to the indicator “Estimation of the number of indirect jobs”

(see Section 4.2.1), only the data of Canal+ Group is published in this

Annual Report. The methodology relating to indirect jobs generated by

UMG will be defined during 2016. The estimate provided by Canal+ Group

is a consolidation of the data for France, Africa (focus group of 6

countries), Poland and Vietnam:

◆

in France, the number of indirect jobs is an indication of the jobs

generated by direct subcontractors and tier 1 content suppliers (direct

suppliers). All the channels published and distributed in France as

well as the cinematographic and sports segments are included;

◆

in Africa, the jobs counted as indirect are those generated by

the sales network and by business service subcontractors (e.g.,

residential installations of satellite dishes, warehouse logistics and

call centers);

◆

the Vietnamese subsidiary bases its estimate on the number of

jobs generated by the sales network and by business service

subcontractors (in particular call centers); and

◆

the Polish subsidiary has taken into account jobs generated by direct

subcontractors and tier 1 content suppliers performing orders on

behalf of the entity’s various departments.

For suppliers and subcontractors where Canal+ Group is not the main

client, the number of indirect jobs was estimated pro rata to sales of the

supplier made to the group.

Social Indicators

The methods used to calculate absenteeism rates, accident frequency and

accident severity rates are specified in the section on social information.

It should be noted that days absent are counted in respect of permanent

employment contracts.

Calculations of work-related accident rates (frequency and severity) take

into account the number of hours actually worked. They are based on

weighted average annual employee data.

Environmental Indicators

For the environmental scope, the methodology used for data collection

takes into account the nature of the site in terms of its contribution

to electricity consumption. 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.

Emissions are calculated based on emission factors, using the French

Environmental and Energy Management Agency (ADEME) tool for

calculating Carbon Footprint

Any missing data on indicators such as electricity, gas, fuel and steam are

estimated using methodologies based on ADEME factors where these are

applicable, or are based on available data (e.g., ratios of 10 months out

of 12 or ratio per square meter, per person).

With regard to data on electricity consumption, the quantities reported

reflect the quantities invoiced. In cases where data is not available (in

particular, for certain sites not owned by the group), consumption is

estimated based on conversion factors (kW/m

, kWh/ft

). 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 composition of the energy

consumed.

In relation to fuel consumption (gasoline, diesel and propane), the scope

of the indicator “CO

emissions attributable to consumption from mobile

sources (tCO

eq)” covers directly-owned vehicles or vehicles used by the

site under long-term leases.

emissions are divided into two categories:

◆

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 transport from consumption from mobile sources, for

directly owned vehicles or vehicles on long-term leases over which

the group has operational control, are also included; and

◆

scope 2 includes reports on indirect greenhouse gas emissions

associated with the consumption of electricity and steam.

REPORTING TOOLS, CONSOLIDATION

AND CONTROLS

Using the data gathering tools developed by Vivendi’s Information

Systems department makes it possible for all data, consolidated and

audited at different levels, to be reported:

◆

social data is gathered in the SIRIS tool and automatic coherency

checks are made by the tool during data input. An initial validation

is performed by each subsidiary. Coherency checks and a second

validation are performed by each business unit. These indicators

are then grouped together and checked at the group’s headquarters,

where a third validation is performed during consolidation. Finally, a

general review ensures the overall consistency of headcount flows

between year N-1 and year N;

◆

in 2015, for societal and environmental data, the data was gathered

using Word and Excel spread sheets, and a consistency check

was made by the representative in charge of consolidation at the

headquarters. The answers to the questions asked by headquarters

were tracked.

Report by One of the Statutory Auditors

Since 2008, a selection of the group’s extra-financial data has been

subject to verification at a limited level of assurance by one of Vivendi’s

Statutory Auditors (see Section 4.2). In 2015, pursuant to Articles

L.225-102-1 and R.225-105-2 of the French Commercial Code, the

attestation and the report cover societal, social and environmental

information presented in Chapter 2 of this Annual Report, as set forth in

this report on p.68.

EXTRA-FINANCIAL INDICATORS HANDBOOK

2015