Page 98 - 2012 Annual Report

98

VIVENDI

l

2012

l Annual Report

2

SOCIETAL, SOCIAL AND ENVIRONMENTAL INFORMATION

SECTION 5 - VERIFICATION OF NON-FINANCIAL DATA

ATTESTATION AND LIMITED ASSURANCE REPORT BY ONE OF THE STATUTORY AUDITORS

✱

We selected the consolidated Information to be tested

(1)

and

determined the nature and scope of the tests, taking into consideration

their importance with respect to the social and environmental

consequences related to the Group’s business and characteristics, as

well as its societal commitments.

– Concerning the quantitative consolidated information that we

deemed to be the most important:

- at the level of the consolidating entity and a selection of business

segments

(2)

we implemented analytical procedures and based on

sampling, verified the calculations and the consolidation of the

Information;

- at the level of the sites we selected

(3)

, based on their business,

location, contribution to consolidated indicators and a risk

analysis:

•

we conducted interviews to verify that the procedures were

correctly applied and to identify any omissions,

•

we performed tests of detail based on sampling, consisting

in verifying the calculations made and reconciling the data

with the supporting documents.

This selected sample represents 49% of the workforce and an average

of 20%

(4)

of the reported values for the quantitative environmental data

tested at the level of the entities.

– Concerning the qualitative consolidated Information that we

deemed to be the most important, we conducted interviews and

reviewed the related documentary sources in order to corroborate

this information and assess its fairness;

– As regards the other consolidated Information published, we

assessed its fairness and consistency in relation to our knowledge

of the company and, where applicable, through interviews or the

consultation of documentary sources.

✱

Finally, we assessed the relevance of the explanations given in the

event of the absence of certain Information.

COMMENTS ON THE GUIDELINES AND THE INFORMATION

We wish to make the following comments on the Guidelines and the

Information:

✱

The scopes and methods of consolidation are specific to each

subsidiary and/or segment and may be different from the scope

of the controlled companies as defined by Articles L.233-1 and

L.233-3. They are detailed in the Methodology Note presented in

Section 5.1. of chapter 2 in the Annual Report. EMI Group Worldwide

Holding Ltd (Universal Music Group),

Société Financière de Distribution

and

Compagnie d’Investissement Diversifié

(SFR) are not included

in the reporting scope; for some social data, the reporting scope of

Activision Blizzard corresponds to that of Activision Blizzard France; for

all environmental data, the consolidation scope of the Maroc Telecom

group does not include the sub-Saharan subsidiaries.

✱

As specified in 2.2.1.1. of chapter 2 of the Annual Report, the method

for estimating the number of indirect jobs locally created is specific

to each business, which does not guarantee the homogeneity of the

consolidated data.

✱

The Data mentioned in 2.2.3.2. of chapter 2 of the Annual Report

would benefit from being strengthened to more accurately and

quantitatively measure the importance of subcontracting, and to

present in greater detail the various actions undertaken by all Vivendi

group businesses to take account of Corporate Social Responsibility

(CSR) in relations with suppliers and subcontractors.

✱

For fiscal year 2012, the collection of data on the consumption of raw

materials mentioned in 4.2.3.2. of chapter 2 of the Annual Report, i.e.

packaging, paper for external use and plastics, has not enabled an

accurate and exhaustive assessment.

CONCLUSION

Based on our work described in this report, nothing has come to our

attention that causes us to believe that the Information is not fairly

presented, in all material respects, in accordance with the Guidelines.

(1)

This concerned the following data:

Societal data

:

subcontracting and suppliers; consumer health and safety (personal data protection, electromagnetic waves); human rights (child protection, cultural diversity).

Social data

:

workforce and its distribution; entries and exits; remuneration; accidents at work and occupational illness; training; gender equality.

Environmental data

:

waste electrical and electronic equipment (WEEE); consumption of raw materials and their efficient use; energy consumption and energy efficiency; greenhouse

gas emissions.

(2)

Canal+ Group, Activision Blizzard, SFR, Maroc Telecom group.

(3)

The entities concerned are the “Lumières” and “Eiffel” sites (France, Canal+ Group), the Santa Monica and Irvine Parkway sites (USA, Activision Blizzard), the Vénissieux

and Séquoia sites (France, SFR), and the regional Directorates of Rabat and Casablanca (Morocco, Maroc Telecom group).

(4)

The breakdown of the selected sample represents (in relation to the entire Group): waste electrical and electronic equipment (WEEE): 53%; heating oil: 9%; electricity: 17%;

natural gas: 1%; CO

2

emissions related to the consumption of mobile sources: 17%; CO

2

emissions related to business travel: 24%.

Paris-La Défense, March 8, 2013

One of the Statutory Auditors

ERNST & YOUNG and Others

Jean-Yves Jégourel

General Partner

Eric Mugnier

Partner, Sustainable Development department