161 / 164
DOCUMENTS SPECIFIC TO THE SHAREHOLDERS’ GENERAL MEETING
161
LISI 2015 FINANCIAL REPORT
■■
assess the appropriateness of the Repositories in terms of
their relevance, completeness, reliability, neutrality and
understandability, taking into account, where appropriate,
the industry's best practices
■■
verify the implementation of a process for collecting,
compiling, processing and controlling the completeness
and consistency of the CSR information and for gaining an
understanding of the internal audit and risk management
procedures relating to the elaboration of the CSR 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 development and good
industry practices.
For the CSR information we judged most 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 consistency with the other information contained in the
management report;
■■
with respect to a sample representative of entitieswe selected
4
based on their activity, their contribution to the consolidated
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. On average, the sample
thus selected represented 12% of the workforce and 12% of
primary energy consumption.
With respect to the other consolidated CSR information, we
noted their consistency with our knowledge of the Company.
Finally, we assessed the relevance of the explanations
regarding, if any, the total or partial absence of certain
elements of information.
We believe that the sampling methods and sample sizes we
chose by exercising our professional judgment allow us to draw
a moderate assurance conclusion; a higher level of assurance
would have required a more extensive review. Due to the use of
sampling techniques as well as to the other limitations inherent
to the operation of any information and internal control
system, the risk of not detecting amaterial misstatement in the
CSR information cannot be completely ruled out.
Conclusion
Based on our work and subject to this reservation, we did not
identify any material anomalies likely to call into question the
fact that the CSR information, as a whole, are presented in a fair
manner, in accordance with the Repositories.
3
Corporate Social Responsibility information
: the general policy concerning the environment (Company organization), pollution and waste management
(measures for the prevention, recycling and elimination of waste), use of sustainable resources and climate change (energy consumption).
Labor-related information
: employment (total workforce and distribution), organization of work (absenteeism), health and safety (occupational health and
safety measures, work-related accidents, particularly their frequency and severity), training (training policies in place, total training time).
4
Sites of Hérouville Saint Clair (Medical division), Marmande (Aerospace division), Dasles (Automotive division)
Paris-La Défense, February 17, 2016
The Independent Third Party Organization, ERNST & YOUNG et Associés
Christophe Schmeitzky
Bruno Perrin
Sustainable Development Partner
Partner