APC 2014 Annual Report Download - page 109

SUSTAINABLE DEVELOPMENT
METHODOLOGY AND AUDIT OF INDICATORS
Independent verifier’s report 6.3
Year ended December31, 2014
To the shareholders,
In our quality as an independent verifier accredited by the COFRAC(1), under the number No.3-1050, and as a member of the network of
one of the statutory auditors of the company Schneider Electric, we present our report on the consolidated social, environmental and
societal information established for the year ended on December31, 2014, presented in chapter2 of the management repor, and on the
Planet & Society barometer indicators, hereafter referred to as the «CSR Information», pursuant to the provisions of the article L.
225-102-1 of the French Commercial code (Code de commerce).
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Responsibility of the company
It is the responsibility of the board of directors 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,
Safety and Environment reporting procedures in their version dated November1, 2014 (hereafter referred to as the «Criteria»), and of
which a summary is included at the end of chapter2 of the management report (the «Methodological Note») 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 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 accordance
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with the Criteria (Limited assurance on CSR Information);
to express, at the request of the company, a reasonable assurance conclusion on the indicators « 1 day training for each employee every
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year » and « 75% of our product revenues achieved with Green Premium », has been established, in all material aspects, in accordance
with the Criteria.
Our verification work was undertaken by a team of five people between September2014 and March2015 for an estimated duration of
eighteen weeks.
We conducted the work described below in accordance with the professional standards applicable in France and the Order of May13,
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(2)
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 programs.
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 in chapter2 of the management report («2.6Methodology and
audit of indicators»).
Based on this work, we confirm the presence in the management report of the required CSR information.
2. Limited assurance on CSR Information
Nature and scope of the work
We undertook approximately 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:
Scope available at www.cofrac.fr(1)
ISAE 3000 - Assurance engagements other than audits or reviews of historical information.(2)
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2014 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC