APC 2015 Annual Report Download - page 112

2015 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC110
SUSTAINABLE DEVELOPMENT
2METHODOLOGY AND AUDIT OFINDICATORS
6.3 Independent verifier’s report
Year ended December31, 2015
To the shareholders,
In our quality as an independent verifi er 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 SE, we present our report on the consolidated social, environmental and
societal information established for the year ended on December31, 2015 , presented in chapter2 of the management report, and on the
Planet & Society barometer indicators, hereafter referred to together as the «CSR Information», pursuant to the provisions of the article
L.225-102-1 of the French Commercial Code (Code de commerce).
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
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, 2015 (hereafter referred to as the «Criteria»), and of which a summary is included in at
the end of chapter2 of the management report (the « Methodological Note ») and which is available on request at the company’s headquarters.
Independence and quality control
Our independence is defi ned by regulatory requirements, the code of ethics of our profession as well as the provisions of 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 as to whether the required CSR Information is present in the management report or, in the case of its omission, that an
appropriate 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
the Criteria (Considered opinion on the fairness of the CSR Information);
•to express, at the request of the company, a reasonable assurance conclusion that the indicators «One day training for every employee
every year » and « 75% of product revenue with Green Premium™ eco-label » and have been established, in all material aspects, in
accordance with the Criteria.
Our verifi cation work was undertaken by a team of fi ve people between September2015 and March2016 for an estimated duration of
18 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 verifi er 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 programmes.
We compared the information presented in the management report with the list as provided for a rticle R. 225-105-1 of the French Commercial
Code (Code de commerce).
In the absence of certain consolidated information, we verifi ed that the explanations were provided in accordance with the provisions in
a rticle R. 225-105-1, paragraph3, of the French Commercial Code (Code de commerce).
We verifi ed that the CSR I nformation covers the consolidated perimeter, namely the entity and its subsidiaries, as aligned with in the meaning
of the Article L.233-1 and the entities which it controls, with the meaning of a rticle L.233-3 of the French Commercial Code (Code de
commerce) with the limitations specifi ed in the Methodological Note at the end of chapter2 of the management report («2.6 Methodology
and audit of indicators»).
Based on this work, we confi rm the presence in the management report of the required CSR information.
(1) Scope available at www.cofrac.fr
(2) ISAE 3000 – Assurance engagements other than audits or reviews of historical information