APC 2015 Annual Report Download - page 113

2015 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC 111
SUSTAINABLE DEVELOPMENT
2
METHODOLOGY AND AUDIT OFINDICATORS
2. Limited assurance on CSR Information
Nature and scope of the work
We undertook approximately 20 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,
taking into consideration, if relevant, industry best practices ;
•verify the implementation of the process for the collection, compilation, processing and control for completeness and consistency of the
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.
For the CSR Information which we considered the most important(1):
•at the level of the consolidated entity, we consulted documentary sources and conducted interviews to corroborate the qualitative
information (organisation, policies, actions, etc.), we implemented analytical procedures on the quantitative information and verifi ed,
on a sample , the calculations and the compilation of the information, and also verifi ed 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
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 13 % of the fi xed-term contract and permanent contract personnel and between 13%
and 9 % 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.
We consider that the sample methods and sizes of the samples that we selected exercising our professional judgment allow us to express
a limited assurance conclusion; an assurance of a higher level would have required more extensive verifi cation 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 signifi cant anomaly in the CSR Information cannot be entirely eliminated.
Conclusion
Based on our work, we have not identifi ed any signifi cant misstatement that causes us to believe that the CSR Information, taken together,
has not been fairly presented, in compliance with the Criteria.
3. Reasonable assurance on a selection of CSR Information
Nature and scope of work
Regarding the two indicators «One day training for every employee every year» and «75% of product revenue with Green Premium™
eco-label», we undertook work of the same nature as those described in paragraph2 above for the CSR Information considered the most
important, but in a more in-depth manner, in particular in relation to the number of tests.
We consider that this work allows us to express a reasonable assurance opinion on these two indicators of the barometer published in
chapter2 of the management report.
Conclusion
In our opinion, the two indicators «One day training for every employee every year» and «75% of product revenue with Green Premium™
eco-label » have been established, in all material aspects, in compliance with the Criteria.
Paris-La Défense, March11 , 2016
Independent Verifi er
ERNST & YOUNG et Associés
Eric Mugnier
Partner, sustainable development
Bruno Perrin
Partner
(1) Environmental and s ocietal information: information and indicators marked with a « tick » ▲ in the text of chapter2 «Sustainable
Development» of the management report including, for greenhouse gas emissions, scope 1 and 2 emissions, and emissions related to pur-
chased transportation (included in scope 3).
Social information: information and indicators marked with a « tick » ▲ in the text of chapter2 «Sustainable Development» of the manage-
ment report.
(2) Gagret LPT1 (India), Gagret LPT2 (India), Middletown (United States), Foxboro Neponset (United States), Lexington (United States), Universal
Enclosures Capellades (Spain), Sarel (France), Manisa (Turkey), HR Services France (fi xed-term and permanent contract personnel).