APC 2013 Annual Report Download - page 114

2SUSTAINABLE DEVELOPMENT
METHODOLOGY AND AUDIT OF INDICATORS
2. Limited assurance on CSR Information
Nature and scope of the work
We undertook about twenty interviews with the people responsible for the preparation of the CSR Information in the different departments
involved, in charge of the data collection process and, if applicable, the people responsible for internal control processes and risk
management, in order to:
assess the suitability of the Criteria for reporting, in relation to their relevance, completeness, reliability, neutrality, and understandability,
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taking into consideration, if relevant, industry standards;
verify the implementation of the process for the collection, compilation, processing and control for completeness and consistency of the
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CSR Information and identify the procedures for internal control and risk management 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 characteristics of the company, its social and environmental issues, its strategy in relation to sustainable development and industry
best practices.
Concerning the CSR Information that we deemed most important(1):
at the level of the consolidated entity, we consulted documentary sources and conducted interviews to corroborate the qualitative
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information (organisation, policies, actions, etc.), we implemented analytical procedures on the quantitative information and verified, on a
test basis, the calculations and the compilation of the information, and also verified their coherence and consistency with the other
information presented in the management report;
at the level of the representative selection of sites that we selected(2), based on their activity, their contribution to the consolidated
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indicators, their location and a risk analysis, we undertook interviews to verify the correct application of the procedures and undertook
detailed tests on the basis of samples, consisting in verifying the calculations made and linking them with supporting documentation. The
sample selected therefore represented on average 6% of the total workforce of the hours worked and between 6% and 24% of the
quantitative environmental information.
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 provided, if appropriate, in the partial or total absence of certain information taking
into account, if relevant, professional best practices formalised in the industry guide for CSR reporting of the Gimélec (Electrical Equipment,
Control-Command and Associated Services Industries Group), dated February 22nd 2013.
We consider that the sample methods and sizes of the samples that we considered by exercising our professional judgment allow us to
express a limited assurance conclusion; 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.
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 fairly presented, in compliance with the Criteria.
Paris-La Défense, the 7th March 2014,
French original signed by:
Le Vérificateur Indépendant verifier
Eric Mugnier Bruno Perrin
Sustainability Partner Partner
Societal, environmental and societal information: information and indicators marked with a « tick » ▲ in the text of chapter 2 «Sustainable
(1)
Development » of the registration document including, for greenhouse gases emissions, scope 1 and 2 emissions, and emissions related to
purchased transportation (included in scope 3).
Lexington (USA), CMHL Huizhou (China), Cavite ITB (Philippines), Gebze ADH (Turkey), SE Thailand Ltd (Thailand), SBMLV (China), SET Manisa (2)
products (Turkey), SE SPA Stezzano (Italy), Telvent Madrid (Spain).
112 2013 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC