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APPENDIX 4
NON-FINANCIAL REPORTING METHODOLOGY AND INDEPENDENT
THIRD-PARTY REPORT ON SOCIAL, ENVIRONMENTAL AND SOCIETAL DATA
A4
1.
REPORTING METHODOLOGY
The indicators published in Section 17 and in Appendix 3 of this report are used to measure the leading social, environmental and societal impacts and challenges
related to AREVA’s operations.
These indicators were developed by a group of experts representing the group’s different businesses and departments, and reflect the regulatory framework of
article R. 225-105-1 of the French Commercial Code and international standards such as the GRI version 3
(1)
and the WBSCD
(2)
.
(1) Global Reporting Initiative
(www.globalreporting.org).
(2) The Greenhouse Gas Protocol was developed by the World Business Council for Sustainable Development (WBCSD)
[www.wbcsd.org]and the World Resources Institute (WRI).
SCOPE AND CONSOLIDATION
Reporting period:
The reporting period is the calendar year (January 1 to
December 31).
Scope of reporting:
The scope of reporting covers all of the group’s worldwide
operations. By “group”, we mean AREVA, its subsidiaries and all of the operational
and functional entities present at December 31, 2016 and in which AREVA’s interest
is 50% or more. Some minority-owned subsidiaries are included on an exceptional
basis, along with the majority-owned subsidiaries, to reflect the group’s operational
involvement; this is the case for example for Cominak in Niger. Units whose sale was
in progress and irreversible in 2016 were not included in the scope of reporting.
Newly acquired entities are not consolidated in the year of their acquisition to ensure
that systems for collecting the data can be set up and data reliability ensured.
Office buildings with a total surface area of less than 1,000 m
2
must as a minimum
report indicators in the fields of occupational safety, health, employment and
dosimetry (if applicable) and, if possible, in the other fields of the reporting protocol
if the issue is a major one.
Consolidation rules:
For “Environment, Health and Safety” data, the full
consolidation method is used (data from majority-owned subsidiaries are 100%
consolidated). The consolidation method selected for data pertaining to human
resources is aligned with the method used for financial consolidation. Thus, data
for subsidiaries in which AREVA has a minority interest are reported in proportion
to AREVA’s interest. For projects conducted at customer locations, social data
(occupational safety, health, workforce, dosimetry) and governance data (ISO14001
certification) are consolidated at the group level. For AREVA capital spending
projects (
e.g.
Comurhex II and Georges Besse II), all of the environmental, health,
safety and social data are consolidated at the group level.
Changes in consolidated group:
The main changes in the consolidated group
were as follows in 2016:
p
Deconsolidated:
○
Nuclear Measurements Business Unit,
○
Bioenergy Business Unit,
○
Wind Energy Business Unit,
○
Solar Energy Business Unit,
○
Hydrogen and Energy Storage Business Unit.
2016 AREVA
REFERENCE DOCUMENT
355