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DOCUMENTS SPECIFIC TO THE SHAREHOLDERS’ GENERAL MEETING
8
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
(1)
:
–
–
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 entities
(2)
we selected
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 10% of the headcount and 15% of electricity
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
amore 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 a material
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.
Paris-La Défense, March 10, 2018
Independent Third Party Organization
ERNST & YOUNG et Associés
Christophe Schmeitzky
Sustainable Development Partner
Bruno Perrin
Partner
(1)
Social information:
employment (total headcount and distribution, new recruitments and redundancies), 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).
Environmental and society-related 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), significant items of greenhouse gas
emissions generated by the company’s activity.
(2) The sites of Marmande (LISI AEROSPACE), Mélisey and Grandvillars (LISI AUTOMOTIVE).
LISI 2017 FINANCIAL REPORT