n
verify the implementation of a process for collecting, compiling,
processing and controlling the completeness and consistency of the
CSR informationand forgaininganunderstandingof the internalaudit
andriskmanagementproceduresrelatingtotheelaborationoftheCSR
information.
We determined the nature and extent of our tests and inspections
depending on the nature and importance of the CSR information
in relation to the characteristics of the company, the social and
environmental challenges of its business, its guidelines on sustainable
developmentandgood industrypractices.
FortheCSR informationwe judgedmost important
2
:
n
with respect to the parent company, we reviewed the documentary
sources and conducted interviews to corroborate the qualitative
information (organization, policies, actions, etc.), we implemented
analytical procedures on the quantitative information and verified,
based on polls, the calculations and consolidation of the data and
verified their consistencywith the other information contained in the
managementreport;
n
with respect toa sample representativeof entitieswe selected
3
based
on theiractivity, their contribution to theconsolidated indicators, their
location, and a risk analysis, we conducted interviews to verify the
proper application of procedures and implemented detailed tests on
the basis of samples, that consisted in verifying the calculations and
reconciling the data from the supporting documents. The selected
samplerepresentsonaverage17%oftheworkforceandbetween8and
12%ofthequantitativeenvironmentaldata
4
.
WithrespecttotheotherconsolidatedCSR information,weenjoyedtheir
consistencywithourknowledgeofthecompany.
Finally, we assessed the relevanceof the explanations regarding, if any,
thetotalorpartialabsenceofcertainelementsof information.
We believe that the samplingmethods and sample sizes we chose by
exercising our professional judgment allow us to draw a moderate
assuranceconclusion; ahigher level of assurancewouldhave requireda
moreextensivereview.Duetotheuseofsamplingtechniquesaswellasto
theotherlimitations inherenttotheoperationofany internal information
andauditsystem,theriskofnotdetectingamaterialmisstatement inthe
CSR informationcannotbecompletelyruledout.
Expressed reservation
To calculate the rate of absenteeism, Repositories exclude absences of
more than sixmonths.However, Repositoriesareunclear as towhether
absencesofone to sixmonths, are taken intoaccountornot. TheGroup
initiatedwork to clarify thedefinitionbut couldnot reduce themargin
of interpretation left to theplantsbefore thepublicationof information,
which leadstosomeuncertainty inthecalculationofabsenteeismwithin
theGroup.
Conclusion
Based on our work and subject to this reservation, we didnot identify
anymaterial anomalies likely to call intoquestion the fact that theCSR
information, as awhole, are presented in a fairmanner, in accordance
withtheRepositories.
(2)
Environmentalandsocietal information
: theoverall policy in termsof environment, prevention,waste recyclinganddisposal, energyconsumption,water consumption, taking the social and
environmental issues intoaccount inthepurchasingpolicyandrelationswithsuppliersandsubcontractors.
Labor-relatedinformation
: thetotalheadcountand itsdistribution,hiringand firing,absenteeism,workaccidents, includingtheir frequencyandseverity, thetotalnumberoftraininghours.
(3)TheplantsofHeidelberg (Germany),Saint-Ouen (France)andTorrance (USA).
(4)Headcount: 17%,Energy: 12%,Water:8%,Waste: 10%.
ParisLaDéfense,March26,2014
The independentthirdpartyorganization
ERNST&YOUNGetAssociés
ChristopheSchmeitzky
BrunoPerrin
SustainableDevelopmentPartner
Partner
134
I LISI FINANCIALREPORT2013
DOCUMENTSSPECIFICTOTHEANNUALGENERALMEETING
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