Non-Financial Reporting as a Management Tool

Vivendi’s non-financial reporting is a management tool used by the Group to improve its risk management and to capitalize on opportunities. By defining the formal scope of responsibility of the media sector and cultural industries, Vivendi has created an innovative non-financial reporting system that clearly indicates the positioning, opportunities and risks for the Group to its stakeholders.

In the Vivendi “Communication on Progress” report, prepared every year as part of its adherence to the Global Compact in 2008, Vivendi reports on its implementation of the ten principles within its sphere of influence, and in particular provides clear information on the first objective, which relates to human rights. In this report, the Group presents all the CSR initiatives to which it is committed (including diversity of cultural expression, local capacity for content production, access to information and communications technologie, promotion of heritage and protection of young people).

In 2009, the Global Reporting Initiative (GRI) invited Vivendi to become a founding member of an international working group responsible for devising quantitative and qualitative sector indicators for the media industry. In May 2012, this work resulted in the publication of a “sector supplement” following GRI’s reporting guidelines. This is a significant advance in the reporting process for the media sector. Several topics are included: freedom of expression, editorial independence, the representation of cultures, protection of personal data, accessibility, taking into account the protection of young audiences, responsible marketing and media education.

Vivendi adopted the same innovative approach when implementing the French Grenelle II law, by fitting societal information into themes that are specific to the content industries sector.

In line with this apprach, Vivendi took the opportunity of the Integrated Reporting framework proposed by the IIRC, which encourages companies to provide stakeholders with a summary grid where they can read the company’s financial and non-financial performance, its growth drivers, and the value it generated.

The Protocol for reporting environmental, social, and societal data on Vivendi group companies is updated annually, leading to an exchange of views with the subsidiaries. A Steering Committee made up of members of the General Management and operational departments (L egal, Human Resources, and CSR) regularly evaluates reporting improvements within the group. The Statutory Auditors assessed the relevance and materiality of the indicators and non-financial information identified and defined in Vivendi’s Reporting Protocol. For fiscal year 2014, one-third of this data is presented in chapter 2 of the Annual Report and was audited by Ernst & Young. In the media and cultural industries sector, Vivendi has spearheaded the reporting and assessment of societal indicators directly related to its activities.

In the media and cultural industries sector, Vivendi has pioneered the reporting and verification of indicators directly related to its activities.


Find out more :

Vivendi’s 2014 non-financial indicators 

Cross reference table with the main non-financial reporting references (Global Reporting Initiative – GRI G4, GRI media sector supplement  (MSS), French Grenelle II law, OECD, Un Global Compact).


Update date: