APC 2012 Annual Report Download - page 100

2012 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC98
SUSTAINABLE DEVELOPMENT
2METHODOLOGY AND AUDIT OFINDICATORS
2. Limited Assurance report
Nature and scope of the work
We conducted our engagement in accordance with ISAE 3000 (International Standard on Assurance Engagements) and French professional
guidance. We performed the following procedures 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 more extensive works.
Our work consisted in the following:
•we assessed the appropriateness of the Guidelines as regards their relevance, completeness, neutrality, clarity and reliability, taking into
consideration, where applicable, the good practices in the sector;
•we verifi ed 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 social and environmental reporting;
•we selected the consolidated Information to be tested 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 the controlled entities, we implemented analytical procedures and, based on sampling, verifi ed
the calculations and the consolidation of this information;
•at the level of the sites that we selected based on their business, their contribution to the consolidated indicators, their location 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.
The sample thus selected represents on average 4.2% of the workforce and between 5% and 14% of the quantitative environmental
information tested.
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. Regarding fair practices related matters, the
interviews were only conducted at the level of the consolidating entity.
•As regards the other consolidated information published, we assessed its fairness and consistency in relation to our knowledge of
Schneider Electric S.A. 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
We wish to make the following comments on the Guidelines:
•the reporting Guidelines for Environmental and Social information (excluding Safety) are precise and communicated throughout the Group;
the collection of information is largely based on an information system and the controls in place at the different levels are effective,
•the reporting Guidelines for Safety information have been modifi ed or complemented in 2012, so as to reach better accuracy and
homogenize practices throughout the group, in particular regarding the “Medical Incident Rate (MIR)”.
Comments on the Information
We turn the attention to the point that for Environmental and Safety information, the reporting perimeter does not include all the entities
consolidated in the fi nancial perimeter, as described in the Methodology note.
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.
Paris-La Défense, March 20th 2013
The Independent verifi er
ERNST & YOUNG et Associés
Cleantech & Sustainability
French original signed by:
Eric Mugnier