Limited assurance on CSR Information
Nature and scope of the work
We undertook about twenty interviews with about fifteen people responsible for the preparation of the CSR Information in the Sustainable Development and Environment Division, Industrial Safety Division and Human Resources Division, 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 Frameworks for reporting, in relation to their relevance, completeness, reliability, neutrality, and understandability, 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 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 and the three segments, 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 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 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 8% of the total workforce and 21% of greenhouse gases emissions.
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.
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 Frameworks.
Without prejudice to our conclusion above, we draw your attention to heterogeneity in calculating the waste production for some activities outside Europe, which can lead to an overestimation.
Paris-La Défense, the 2 March 2015
French original signed by:
The Independent Verifier
ERNST & YOUNG et Associés
Christophe Schmeitzky Associé
Bruno Perrin Associé
(1) With respect to Total Group activities, size of the company and affiliates locations, we have considered as important all information published in chapter "Social and environmental information" of the management report.
(2) Social and environmental data verification:
Total Abu Al Bukhoosh, Total E&P UK Ltd, Total E&P Gabon, Total E&P Yemen (documentary review), Total Raffinaderij Antwerpen, Raffinerie de Donges, Total Petrochemicals Feluy S.A.,
Total South Africa (Marketing), Total Fuel Wuhan, Hutchinson Automotive Rubber Products.
Environmental data verification:
Total Belgium (Marketing).
Social data verification: Total Marketing Gabon, Charvet La Mure Bianco, Total Research & Technology Feluy.