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Methodology and indicators
Note on methodology
6
METHODOLOGY AND INDICATORS
6.1
Note on methodology
MATERIALITY ANALYSIS
To identify the specific issues Amundi faces in terms of its business
and its impacts, a “materiality analysis” was conducted in-house
and discussed with the auditors prior to publication of this report.
ORGANISATION OF THE REPORTING SYSTEM
The CSR Department is in charge of the consolidation of the
extra-financial data reported by the various contributors.
SCOPE OF REPORTING
The scope of the reporting system is the entire financial scope of
consolidation of the Amundi Group, with the exception of:
p
certain HR data solely available at the Amundi SEU level, marked
in the table with an asterisk.
Scope of SEU: Amundi Asset Management, CPR Asset
Management, Etoile Gestion, Société Générale Gestion, BFT
Investment Managers, Amundi Immobilier, Amundi Alternative
Investments, Amundi Intermédiation, Amundi Private Equity
Funds, Amundi IT Services and Amundi Tenue de comptes;
p
environmental data covering only France and subsidiaries with
more than 50 employees, excepting the USA.
Scope of 2015 environmental data: France, United Kingdom, Italy,
Hong Kong, Singapore and Japan. The scope of environmental
data covers 87% of the Amundi Group workforce;
p
certain environmental data could not be obtained over the entire
scope of reporting. This is indicated beside each indicator.
PRESENTATION OF HR DATA
Unless otherwise indicated, the population under review is that
of working employees, presented in full-time equivalents (FTE).
The notion of working implies:
p
a legal tie in the form of a standard permanent (CDI) or fixed-term
(CDD) employment contract (or similar, for international activities);
p
a presence on the payroll and in the position on the last day of
the period;
p
working time percentage of 50% or greater.
METHODOLOGY FOR CALCULATING THE
BENEFICIARIES OF SOCIAL IMPACT MANAGEMENT
In the absence of generally accepted practices and given the
difficulty of identifying the beneficiaries of each company in a
uniform, systematic way, impact estimates are made using a
methodology individually worked out with each investee company
and based on a ratio of “impact per €10,000 invested.” Using the
rule of three, Amundi’s contribution can thus be calculated. Note
that doing so this calculates impacts on an assets basis and not
an annual basis. Note also that the scope does not include funds
whose impact occurs entirely outside of France. The scope of
impacts covers 87% of total assets under management.
AMUNDI
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2015 CORPORATE SOCIAL RESPONSIBILITY REPORT
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