Compagnie des Alpes - 2017 Registration Document

4 SOCIAL, SOCIETAL AND ENVIRONMENTAL INFORMATION Methodology note on CSR reporting

4.1.2 DATA COLLECTED The CDA Group endeavours to comply with the provisions of the “Grenelle II” Act, which came into force on 12 July 2010, and which requires the publication of information divided into 43 indicators, of which 19 are social, 15 environmental and 9 societal. The report shall state explicitly if these indicators are not relevant to the Group. Thus, the indicator “Other actions undertaken to promote human rights” was not considered relevant to the activities and specific nature of the Group. The definition of all the data sets to be collected is specified in a reporting procedure and is mentioned in the reporting tool used (Excel files for societal indicators, web platform for social and environmental

indicators). Data relevance and definition is reviewed every year through feedback after the end of the reporting process. The definition is completed by detailed information to ensure better understanding and facilitate collection: unit, calculation method to be used and rules governing estimates to be applied if necessary, conversion factors, scope to be taken into account, ideas to be excluded, examples. Three questionnaires have been prepared for the environmental indicator, in order to adapt them to the business: Ski areas, Leisure parks and “tertiary”, that is for French and international leisure destinations, subsidiaries, holdings and supports whose activity is conducted within a building (museum, workshop, etc.).

4.1.3

COLLECTION PROCESS

The data reporting process is the joint responsibility of the Group Human Resources Department and the Audit and Internal Control Department. It is conducted in partnership with the Legal Department for regulatory monitoring. After a feedback and preparation (awareness raising, training) phase, the data collection phase begins, followed by a

consolidation phase led by the departments mentioned above. The data is analysed and checked (N/N-1 changes, consistency tests) to ensure compliance and reliability. At the end of this process, it is consolidated in the form of a table or diagram, and commented on for publication. Each entity is responsible for collecting and inputting its data.

4.1.4

LIMITATIONS ON DATA COLLECTION AND RELIABILITY

However, the revision of the definitions framework and consistency checks tend to limit these inaccuracies, ensuring that an overall satisfactory level of reliability is achieved. Furthermore, this information is verified by an independent third-party body, in this case Mazars.

There may be certain limitations on the accuracy and comparability of the data uploaded during the collection process, notably in the case of unavailability. In this case, explanations shall be provided, both in relation to why the data is unavailable and the scope considered. Methodologies relating to certain environmental and social indicators may be subject to certain limitations, due to the absence of recognised definitions at national or international level.

65

Compagnie des Alpes I 2017 Registration Document