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2. Independent verification of consolidated social, environmental and societal data in the Management Report
2.2.
LIMITED ASSURANCE ON CSR INFORMATION
NATURE AND SCOPE OF WORK
We undertook interviews with about twenty people responsible for the preparation
of CSR Information in the different departments charged with information gathering
and responsible for internal control processes and risk management to:
p
assess the appropriateness of the Criteria as regards their relevance,
completeness, neutrality, clarity and reliability, taking into consideration, where
applicable, the good practices in the sector;
p
verify the implementation of the process for the collection, compilation, treatment
and control of the CSR Information for its completeness and consistency, as well
as obtain an understanding of internal control and risk management procedures
related to the preparation of the CSR Information.
We determined the nature and extent of our tests and inspections based on
the nature and importance of the CSR Information, in relation to the company’s
characteristics, its orientations in terms of sustainable development and sectorial
best practices.
For the CSR information which we considered the most important
(1)
:
p
at the level of the consolidating entity, we consulted documentary sources and
conducted interviews to corroborate the qualitative information (organization,
policies, actions, etc.), we implemented analytical procedures on the quantitative
information and verified, on a test basis, the calculations and data compilation,
and we verified their coherence and consistency with the other information
contained in the management report;
p
at the level of a representative selection of sites and entities which we chose
(2)
based on their activity, their contribution to the consolidated indicators, their
location and a risk analysis, we undertook interviews to verify the correct
application of the procedures and undertook detailed tests based on samples,
consisting of verifying the calculations and linking them with the information in
supporting documentation. The sample thus selected represents an average of
17% of the workforce and from 36% to 55% of the quantitative environmental
information presented
(3)
, considered as representative characteristics of the
social and environmental components.
For the other consolidated CSR Information, we assessed their consistency in
relation to our knowledge of the company.
Finally, we assessed the relevance of the explanations given in the event of the
partial or total absence of certain information.
We consider that the sample methods and the size of the samples that we
considered, by exercising our professional judgment, allow us to express a limited
assurance on the CSR Information; an assurance of a higher level would have
required more extensive verification work. Due to the necessary use of sampling
techniques and other limitations inherent in the functioning of any information and
internal control system, the risk of non-detection of a significant anomaly in the CSR
Information cannot be entirely eliminated.
(1)
Social information:
employment (total headcount and breakdown, hiring and terminations), work accidents, notably their frequency and their severity, as well as accupational
diseases, diversity and equality of treatment and opportunities (measures undertaken for gender equality, employment, inclusion of disabled people, anti-discrimination policies and
actions).
Environmental and societal information:
general environmental policy (number of sites ISO 14001 certified), preventative measures, reduction of and compensation for discharges
into the air (VOC emissions), recycling and waste management (tons on conventional waste), sustainable use of resources and climate change (energy consumption, water consumption,
direct greenhouse gas emissions), importance of subcontracting and the consideration on environmental and social issues in purchasing policies and relations with suppliers and
subcontractors.
(2) AREVA NC la Hague, AREVA NC Pierrelatte, la Société d’enrichissement du Tricastin (SET) and SOCATRI (France), AREVA Resources Canada (ARC – Canada), COMINAK (Nigeria).
(3) Coverage for environmental information: Energy -55%, Waste -36%, Greenhouse gas emissions (scope 1) -41%, Water consumption -48%.
CONCLUSION
Based on our work, we have not identified any significant misstatement that causes us to believe that the CSR Information, taken together, has not been presented
sincerely, in compliance with the Criteria.
2.3.
REASONABLE ASSURANCE ON A SELECTION OF CSR INFORMATION
NATURE AND SCOPE OF WORK
Concerning scope 1 greenhouse gas emissions, we conducted work similar to that described in paragraph 2 above for the CSR Information considered the most
important, but in a more in-depth manner, in particular as concerns the number of tests.
We consider that this work allows us to express a reasonable assurance on this information.
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2016 AREVA
REFERENCE DOCUMENT