Page 97 - 2012 Annual Report

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VIVENDI l 2012 l Annual Report
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SOCIETAL, SOCIAL AND ENVIRONMENTAL INFORMATION
SECTION 5 - VERIFICATION OF NON-FINANCIAL DATA
ATTESTATION AND LIMITED ASSURANCE REPORT BY ONE OF THE STATUTORY AUDITORS
5.2. ATTESTATION AND LIMITED ASSURANCE REPORT BY ONE OF THE STATUTORY
AUDITORS FOR THE SOCIETAL, SOCIAL AND ENVIRONMENTAL INFORMATION
This is a free translation into English of the original report issued in the French language and it is provided solely for the convenience of English speaking
users. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.
For the attention of Management,
Pursuant to your request and in our capacity of Statutory Auditor of the
Vivendi Group, we hereby report to you on the consolidated societal,
social and environmental information presented in the management
report issued for the year ended December 31, 2012 in accordance with
the requirements of Article L.225-102-1 of the French Commercial Code.
MANAGEMENT RESPONSIBILITY
The Management Board of Vivendi is responsible for the preparation
of the Annual Report including the consolidated societal, social and
environmental information (the “Information”) in accordance with the
requirements of Article R.225-105-1 of the French Commercial Code,
presented as required by Vivendi Group’s internal reporting standards (the
“Guidelines”) and available on request at Vivendi’s headquarters.
OUR INDEPENDENCE AND QUALITY CONTROL
Our independence is defined by regulatory requirements, the Code of Ethics
of our profession and Article L.822-11 of the French Commercial Code.
In addition, we maintain a comprehensive system of quality control
including documented policies and procedures to ensure compliance with
ethical requirements, professional standards and applicable legal and
regulatory requirements.
RESPONSIBILITY OF THE STATUTORY AUDITORS
It is our role, on the basis of our work:
✱ to attest whether the required Information is presented in the
management report or, if not presented, whether an appropriate
explanation is given in accordance with the third paragraph of
Article R.225-105 of the French Commercial Code and Decree
no. 2012-557 dated 24 April 2012 (Attestation of presentation); and
✱ to provide a limited assurance on whether the Information is fairly
presented, in all material respects, in accordance with the Guidelines
(limited assurance report).
5.2.1. Attestation of Presentation
Our engagement was performed in accordance with professional
standards applicable in France:
✱ We compared the Information presented in the management report
with the list as provided for in Article R.225-105-1 of the French
Commercial Code.
✱ We verified that the Information covers the consolidated perimeter,
namely the entity and its subsidiaries within the meaning of
Article L.233-1 and the controlled entities within the meaning of
Article L.233-3 of the French Commercial Code within the limits
specified in the methodology note presented in Section 5.1. of
chapter 2 of the Annual Report, supplemented where applicable by
specific details on certain Data.
✱ In the event of the omission of certain consolidated Information, we
verified that an appropriate explanation was given in accordance with
Decree no. 2012-557 dated 24 April 2012.
On the basis of our work, we attest that the required Information is
presented in the management report.
5.2.2. Limited Assurance Report
NATURE AND SCOPE OF THE AUDIT
We conducted our audit in accordance with ISAE 3000 (International
Standard on Assurance Engagements) and French professional guidance.
We planned and performed our audit to obtain limited assurance that
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. A higher level of assurance would have required a
more extensive review.
Our work consisted of the following:
✱ We assessed the appropriateness of the Guidelines as regards their
relevance, completeness, neutrality, clarity and reliability.
✱ We verified that the Group had set up a process for the collection,
compilation, processing and control of the Information to ensure its
completeness and consistency. We examined the internal control
and risk management procedures relating to the preparation of the
Information. We conducted interviews with those responsible for
societal, social and environmental reporting.