Carrefour - 2017 Registration Document

CORPORATE SOCIAL RESPONSIBILITY Carrefour’s non-financial results 2017 REGISTRATION DOCUMENT | CARREFOUR 2. 106 Data collection, consolidation and control Reporting period Reporting is carried out once a year for the management report submitted to the Board of Directors for approval. The period used for annual reporting is the calendar year (January 1 to December 31) for human resources indicators. Since 2012, store, merchandise and logistics indicators are calculated over a rolling 12-month period running from October to September in line with the requirements of Article 225 of the Grenelle II law. In the analyses, these figures are considered comparable with the data presented over a calendar year for previous years. Data collection methods The system in place is based on dual information reporting that allows for the collection of qualitative and quantitative data from the various countries and banners. In terms of qualitative information, best practices applied in the countries are submitted via e-mail. In terms of quantitative information, the new BFC application deployed in 2014 is used for the consolidation and reporting of key environmental performance indicators. The Group also uses this application for financial consolidation and reporting. Key social performance indicators are reported through the Group’s Human Resources reporting tool. Reporting managers for each country are responsible for coordinating environmental and social reporting for their respective countries. Environmental data control methods The BFC reporting application features automatic consistency checks to prevent data entry errors. It also allows users to insert explanatory comments, which makes auditing and internal control easier. Each reporting manager verifies the data entered before it is consolidated at Group level, with the help of a check-list and control tips that are explained in the definition sheet for each indicator. The Group’s CSR department carries out a second level of data control. Inconsistencies and errors that are found are reviewed together with the countries and corrected as needed. Social data control methods Social data are checked locally before being entered in the Group human resources tool. The Group’s Human Resources department carries out a second level of data control. Inconsistencies and errors that are found are reviewed together with the countries and corrected as needed. External audit Principle applied: reliability Quantified data are produced, consolidated, analysed and published. Selected data are subject to verification by an outside third party. External audit The reporting procedures have been verified by the external Statutory Auditor, Mazars, an independent third party. For the information considered most significant, substantive tests have been conducted on the data. Indicators identified with the symbol ; have been reviewed with reasonable assurance.