BPCE_REGISTRATION_DOCUMENT_2017
6 SOCIAL, ENVIRONMENTAL AND SOCIETAL INFORMATION CSR reporting methodology
CSR reporting methodology 6.5
This Section aims to explainthe methodology appliedby Groupe BPCEin its CSR reporting.
6.5.1
CSR reportingstructure
were readjusted pro forma and consequently differ from the data presented inthe report forthe previous fiscal year. Human resources data (excluding training) are extracted from two centralized information systems managed by the Group Employment and HR Operations division, namely the “Services” data center for companies in the Caisse d’Epargne network and the “Perse” info center for all other entities. The data extracted from the two information systems are verified following a regular control process at Group level according to the human resources indicators defined for the registration document. Permanentcontracts include work-studycontractswith an indefinite term. Fixed-term contracts include fixed-term work-study contracts (professionalization contracts and apprenticeships). Employees includedin the headcountat December 31 of each year include those departing onthat date and those whose contract has been suspended. New Hires data refer to new hires on permanent and fixed-term contracts signed between January 1, and December 31, including work-study contracts (professionalization and apprenticeships). Departures data include staff on permanent contracts leaving between December 31 of the previous year and December 30 of the current year for the following reasons (broken down quantitatively): dismissal, resignation, departure during a trial period, mutually-agreed termination, transfer within the Group and retirement. Transfers between different Group companiesare taken into account in the new hires and departuresfigures. The rate of absenteeismis a projectionestimatedusing data available in the third quarter of the current year and finalized data for the previous year. This estimate is used because data for the reference year were unavailable on the publication date of the registration document. Indicators related to training are extracted from the new “Apogée Formation” data center. These data cover all of the training sessions assignedunder the plan for a given year and approvedby the training departmentsof the companieswithin the scope reviewed at the date the data were extracted. SOCIETAL INDICATORS Societal indicators are mainly business indicators such as socially responsible investments and loans to local authorities and to social housing operators and the social and solidarity-basedeconomy. Data are extracted from centralized databases. Their accuracy is regularly verified at Group level. Indicators related to patronage, microloans and cooperative identity are provided by the two networks’ federationsand by the Group’s outside partners (ADIE, France Active, Initiative France). Procurement indicators are provided by BPCE Procurement.
Sustainable development indicators based on the guidelines of the GRI (Global Reporting Initiative) are used with respect to the 43 themes covered by the Decree of April 24, 2012 on Corporate Social Responsibility transparency requirements. These were supplemented by indicators specific to the banking sector, adjusted based on the fourth generationof GRI standardsreleasedin 2013, and the financial services sector supplement, and integrated with Groupe BPCE’s indicator guidelines. The indicator guidelines were also updated to incorporate the 2017 regulatory changes, feedback from sustainable development officers in charge of reporting, and the recommendationsof the independent third party for fiscal year 2016. Groupe BPCE also drew on the IIRC (International Integrated Reporting Council) reference framework to make its non-financial communicationmore transparentand to demonstrateits contribution to value creationover the short, mediumand long term. This is one of the goals of the summary presentation of its business model and impacts and the governance diagram included in Chapter 2 of the registrationdocument. The implementationof a Group CSR strategy, with priorityprojectsalso meetsthis goal. ENVIRONMENTAL INDICATORS For fiscal year 2017, the internal environmental indicators were collected from the entities’ sustainable development officers in collaborationwith their logistics officers via the SPIDER data entry tool. For the carbon review, the group uses the methodology defined in ISO 14064. Data are collected annually by each entity’s sustainable development officers, and are reported in the COGNOS tool, which was rolled out in2015. Most of the emissionsfactorsare based on ADEME’semissionsfactors and are updated annually. In accordancewith the general principles of carbon accounting,the integration of emission factors specific to
Groupe BPCE is encouraged in the followingcases: to compensatefor a lack of appropriate factors; and ●
to replace ADEME’s emissions factors (or factors from any other ● public or semi-public source) when they are not relevant or sufficiently detailed. Green growth indicators are business indicators (eco-loans)collected from centralized databases for both networks.
HUMAN RESOURCES INDICATORS
No major changeswere made to the human resourcesindicatorsso as to ensure stability and to allow for comparison. In view of the expansion of the scope of consolidation in 2015, and to improve readabilityover the two-year period, the 2014 human resources data
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Registration document 2017
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