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Verification of extra-financial data
Independent Statutory Auditors’ Report designated as an Independent Third Party on Consolidated Societal, Social
and Environmental Information Presented in the Management Report
We determined the nature and extent of our tests and checks based on
the nature and significance of the CSR information, taking into account
the characteristics of the company, the social and environmental issues
linked to its activities, its strategy in relation to sustainable development,
and industry best practices.
For the CSR information which we considered the most important
(4)
:
◆
at the level of the consolidated entity and of a selection of business
units
(5)
, we consulted documentary sources and conducted
interviews to corroborate the qualitative information (organization,
policies, actions, etc.), we implemented analytical procedures on
the quantitative information and verified, on a sample basis, the
calculations and the compilation of data, and also verified their
coherence and consistency with the other information presented in
the management report;
◆
at the level of a representative sample of business units and
operational entities that we selected
(6)
based on their activity, their
contribution to the consolidated indicators, their location, and a risk
analysis, we conducted approximately fifteen interviews to verify the
correct application of the procedures, and undertook detailed tests
on the basis of samples, consisting in verifying the calculations made
and linking them with supporting documentation. The sample of
the entities selected with respect to social information represented
36% of the total workforce and the one selected with respect to
environmental information represented between 10% and 54% of
the quantitative environmental information
(7)
.
For the other consolidated CSR information, we assessed their
consistency in relation to our knowledge of the company.
Finally, we assessed the relevance of the explanations provided, where
appropriate, in the partial or total absence of certain information.
We consider that the sample methods and sizes of the samples that we
considered, exercising our professional judgment, allow us to express a
conclusion of limited assurance; a higher level of assurance would have
required more extensive verification work. Due to the necessary use of
sampling techniques and other limits inherent to the functioning of any
information and internal control system, the risk of non-detection of a
significant anomaly in the CSR information cannot be entirely eliminated.
Conclusion
Based on our work, we have not identified any significant misstatement
that causes us to believe that the CSR information, taken as a whole, has
not been fairly presented, in compliance with the Criteria.
(4)
Societal information
:
–
Quantitative information:
actions taken to promote human rights (breakdown of generated value by stakeholder, percentage of CNC-approved French initiatives films financed
by Canal+; number of first and second films financed by Canal+; number and description of initiatives focusing on raising the awareness of customers on personal data and
providing information related to on-line privacy).
–
Qualitative information:
taking social and environmental issues into account in the purchasing policy (existence of a formal commitment related to the founding principles in the
purchasing policy); importance of subcontracting and of taking into account the CSR of suppliers and subcontractors (deployment of the responsible purchasing approach amongst
the suppliers and subcontractors with whom at least 75% of the total purchasing amount is realized); actions taken in favor of human rights (existence of a formal commitment
to ethics related to content – production and/or distribution, part of which specifically addresses protection of young audiences; description of the mechanisms for implementing
and monitoring this commitment; actions taken by UMG in favor of promoting musical heritage and local talent; initiatives taken by Canal+ Group for the promotion of cinema and
audiovisual heritage and local talent; description of the governance structure, the business model and the mechanisms deployed to guarantee independence of editorial functions
and pluralism of content; initiatives aimed at raising the awareness of young users and their entourage on responsible uses of products and services; initiatives for enabling young
people to express their creative talent and civic engagement; description of interventions made by the CSA (warnings, summons, and sanctions) and responsive measures taken in
response; initiatives in favor of accessibility of offers, products and services; Policies put in place to protect customers’ personal data).
Social information
:
–
Quantitative information:
total workforce and breakdown by gender, age and geographic region; total new hires and breakdown of departures by reason.
–
Qualitative information:
new hires and redundancies; health and safety conditions and workplace safety (business policy on health and workplace safety); diversity policy;
social relations and work organization.
Environmental information:
–
Quantitative information:
quantities of business and household WEEE produced; total energy consumption (e.g., electricity, natural gas, and fuel oil); consumption of fuel
(e.g., gasoline, and diesel fuel); CO
2
emissions attributable to fixed sources (scopes 1 and 2); CO
2
emissions attributable to consumption from mobile sources (scope 1).
–
Qualitative information:
preventive measures, recycling and elimination of waste (description of processes for recovering household EEEW); measures taken to improve
energy efficiency and use of renewable energy; greenhouse gas emissions (Carbon Footprint
®
).
(5)
Canal+ Group; Universal Music Group (UMG), Vivendi Village.
(6)
For the environmental indicators, the sites entities include SECP (Canal+ Group), Canal+ Senegal (Canal+ Group), Canal+ Ivory Coast (Canal+ Group), UMG Inc. (UMG US),
UMG UK (Beaumont House); for the social indicators: Canal+ Group (France), Canal+ Senegal (Canal+ Group), Canal+ Ivory Coast (Canal+ Group), ITI Neovision (Canal+ Group),
UMG UK (UMG), UMG Inc. (UMG US), UMG Music, Publishing et Corporate Netherlands (UMG), Watchever France (Vivendi Village); for the societal indicators: Canal+ Group
and Universal Music Group (UMG).
(7)
The coverage rate of the chief quantitative environmental indicators is 54% for professional WEEE, 39% for electricity consumption, 11% for scope 1 CO
2
emissions and 10% for
scope 2 CO
2
emissions.
Paris-La Défense, February 19, 2016
Statutory Auditors
ERNST & YOUNG and Associates
Jacques Pierres
Eric Mugnier
Associate
CSR Expert
EXTRA-FINANCIAL INDICATORS HANDBOOK
2015
69