199 / 364
Social, societal and environmental responsibility
5.2 Information concerning Danone's social, societal and environmental performance in compliance with the Grenelle II law
DANONE
REGISTRATION DOCUMENT 2015
199
•
assess the suitability of the Criteria for reporting, in relation to their relevance, completeness, reliability, neutrality, and understand-
ability, 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 rela-
tion 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 (
Social information
: total headcount, terminations (dismissals),
absenteeism, social dialogue, health and safety at the work place, work accidents, notably their frequency and their severity, training
policies, number of days of training;
Environmental information
: preventative measures, reduction of and compensation for discharges
into the air, water and soil (waste discharged directly into water and chemical oxygen demand), preventative measures, recycling and
waste management (waste and their valorisation), water consumption and water supply, considering local, raw material consumption
and measures undertaken to enhance resource efficiency, energy consumption and measures undertaken to improve energy efficiency,
greenhouse gas emissions;
Societal
information
: relations with suppliers and subcontractors, measures undertaken in favour of con-
sumers' health and safety):
•
at the level of the consolidated, we consulted documentary sources and conducted interviews to corroborate the qualitative infor-
mation (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 a representative selection of that we selected (
Waters
Division: Bonafont SA de CV (Mexico),Grupo Cuzco International. S
de R.L. de C.V. (Mexico), P.T. Tirta Investana (Financial Company of the Aqua Group) (Indonesia), Aguas Font Vella y Lanjaron SA (Spain);
Fresh Dairy Products Division
: Danone de Mexico (Mexico), The Dannon Company Inc (USA), Centrale Danone (Morocco), Danone
Industria OOO (Russia);
Early Life Nutrition Division
: Blédina (France), JSC Istra-Nutricia Baby Foods (Russia), PT Sarihusada Generasi
Mahardhika (Indonesia);
Medical Nutrition Division
: Nutricia Polska SP Z.O.O. (Poland) (
only on social and health/safety information
))
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 calcu-
lations made and linking them with supporting documentation. The sample selected therefore represented 44% of the total workforce
and between 20% and 47% 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 taking
into account, if relevant, professional best practices.
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.
Conclusion
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 Criteria.
Observation
Without qualifying our conclusion above, we draw your attention to the following point:
•
Controls on environmental and social data defined at group and divisions level are not yet homogeneously deployed in all sites and
subsidiaries.
Paris-La Défense, March 7, 2016
Independent Verifier
ERNST & YOUNG et Associés
Éric MUGNIER
Partner, Sustainable Development
Gilles COHEN
Partner