Limited assurance on CSR information

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, 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 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 information.

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.


Qualification expressed

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.
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