APC 2013 Annual Report Download - page 113

SUSTAINABLE DEVELOPMENT
METHODOLOGY AND AUDIT OF INDICATORS
Independent verifier’s report 6.3
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.
Year ended the 31st December 2013
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To the shareholders,
In our quality as an independent verifier of which the admissibility of the application for accreditation has been accepted by the COFRAC,
under the number n°3-1050, and as a member of the network of one of the statutory auditors of the company Schneider Electric S.A., we
present our report on the consolidated social, environmental and societal information established for the year ended on the 31stDecember
2013, presented in chapter 2 of the registration document, pursuant to the provisions of the article L. 225-102-1 of the French Commercial
Code (Code de commerce), and on the Planet & Society Barometer indicators, hereafter altogether referred to as the “CSR Information”.
Responsibility of the company
It is the responsibility of the management board to establish a management report including CSR Information referred to in the article
R.225-105-1 of the French Commercial Code (Code de commerce), in accordance with the protocols used by the company’s HR and
Safety reporting procedures in their version dated November 2013 and the environmental directive in its version dated November 1st 2013
(hereafter referred to as the “Criteria”), and of which a summary is included in the end of chapter 2 of the registration document (in “2.6
Methodology and audit of indicators”) and available on request at the company’s headquarters.
Independence and quality control
Our independence is defined by regulatory requirements, the Code of Ethics of our profession as well as the provisions in the article
L.822-11 of the French Commercial Code (Code de commerce). In addition, we have implemented a quality control system, including
documented policies and procedures to ensure compliance with ethical standards, professional standards and applicable laws and
regulations.
Responsibility of the independent verifier
It is our role, based on our work:
to attest whether the required CSR Information is present in the management report or, in the case of its omission, that an appropriate
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explanation has been provided, in accordance with the third paragraph of R. 225-105 of the French Commercial Code (Code de
commerce) (Attestation of presence of CSR Information);
to express a limited assurance conclusion, that the CSR Information, overall, is fairly presented, in all material aspects, in according with
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the Criteria.
Our verification work was undertaken by a team of five people between September 2013 and March 2014 for an estimated duration of
sixteen weeks.
We conducted the work described below in accordance with the professional standards applicable in France and the Order of 13 May
2013 determining the conditions under which an independent third-party verifier conducts its mission, and in relation to the opinion of
fairness and the reasonable assurance report, in accordance with the international standard ISAE 3000(1).
1. Attestation of presence of CSR Information
We obtained an understanding of the company’s CSR issues, based on interviews with the management of relevant departments, a
presentation of the company’s strategy on sustainable development based on the social and environmental consequences linked to the
activities of the company and its societal commitments, as well as, where appropriate, resulting actions or programmes.
We have compared the information presented in the management report with the list as provided for in the Article R. 225-105-1 of the
French Commercial Code (Code de commerce).
In the absence of certain consolidated information, we have verified that the explanations were provided in accordance with the provisions
in Article R. 225-105-1, paragraph 3, of the French Commercial Code (Code de commerce).
We verified that the information covers the consolidated perimeter, namely the entity and its subsidiaries, as aligned with the meaning of the
Article L. 233-1 and the entities which it controls, as aligned with the meaning of the Article L. 233-3 of the French Commercial Code (Code
de commerce) with the limitations specified in the Methodological Note at the end of chapter 2 of the registration document
(“2.6Methodology and audit of indicators”).
Based on this work, and given the limitations mentioned above we confirm the presence in the management report of the required CSR
information.
ISAE 3000 – Assurance engagements other than audits or reviews of historical information.(1)
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2013 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC