Documents specifictotheAnnualGeneralMeeting
8
150
I
LISI 2014FINANCIALREPORT
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
3
:
■■
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 theother information contained in the
managementreport;
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with respect toa sample representativeof entitieswe selected
4
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 thedata from the supportingdocuments.Onaverage, the
sample thus selected represented 13% of the workforce and 12% of
primaryenergyconsumption.
WithrespecttotheotherconsolidatedCSR information,weenjoyedtheir
consistencywithourknowledgeofthecompany.
Finally, we assessed the relevanceof the explanations regarding, if any,
thetotalorpartialabsenceofcertainelementsof information.
We believe that the sampling methods and sample sizes we chose
by exercising ou 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.
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.
3
Environmental and societal information
: thegeneral environmental policy (company organization), pollution andwastemanagement (measures for prevention, recycling and eliminationof
waste),useofsustainableresourcesandclimatechange (energyconsumption).
Labor-related information
:employment(totalworkforceanddistribution),organizationofwork(absenteeism),healthandsafety(conditionsofhealthandsafetyatwork,work-relatedaccidents,
particularlytheir frequencyandseverity), training (trainingpolicies inplace, total trainingtime).
4 ThesitesatKierspe (Germany),Villefranche-de-Rouergue (France),andRugby (UK).
ParisLaDéfense,February20,2015
The independentthirdpartyorganization
ERNST&YOUNGetAssociés
ChristopheSchmeitzky
BrunoPerrin
AssociéDéveloppementDurable
Associé
