Nature and scope of the work
We undertook interviews with around 30 people responsible
for the preparation of the CSR Information in the different
departments 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,
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 of the
Environment and performance evaluation department, the
HR performance department and of the Health and Safety
department, we consulted documentary sources and conducted interviews to corroborate the qualitative information
(organization, 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 entities 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 52% of the headcount and between
73% and 97% of 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
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 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.
The lack of understanding of the indicator “Amount of wastes
treated in material recovery and recycling centers” that was
observed for some subsidiaries of the waste services division
does not allow to issue a limited assurance conclusion on the
calculated group information.
Based on our work, and under this qualification, 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.
(1) – Information verified under reasonable assurance and following information:
Purification yield on organic substances in BDO5, Amount on outgoing materials
(recovered, recycled or sorted) from centers for materials recovery and recycling
or transfer, Quantity (output) of recycled raw materials, Generation of electric
power (Waste), Generation of thermal power (Waste), Generation of electric power
(Water), Generation of thermal power (Water), Consumption of electric power
(Waste), Consumption of electric power (Water), Breakdown of workforce by age
group (permanent employees only), Hiring rate, Turnover, Number of training hours
via e-learning, Number of fatal accidents (employees), Severity rate of workplace
accidents, Number of new cases of occupational illnesses.
(2) – Social information: Lydec, Lyonnaise des Eaux France, OCEA, United Water,
Agbar, Sita Holding UK, Sita El Beida (excluding health and safety), Sita Ile de France,
Sita Centre Est, Sita Nederland BV, SE Deutschland Gmbh, Sita Sverige, Sita Australia
and Degrémont (health and safety only).
Environmental information: Lyonnaise des Eaux, Degrémont, Agbar, United Water,
Sita France, Sita UK, Sita Vlaanderen, Sita Nederland, Sita Australia and Sita Sverige.