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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

195

Total Group Workforce Scope and Social

Indicators Scope

In 2015, 174 entities representing more than 99% of Danone's total

workforce reported social indicators (Social Indicators Scope).

Safety Scope

In 2015, 158 entities representing approximately 99% of Danone's

total workforce reported safety-related indicators (Safety Scope).

In addition, the social and safety data of subsidiaries removed from

the consolidation scope as of December 31, 2015 is reported up to

the date of their deconsolidation and is not included in the workforce

as of December 31, 2015. The main companies that were no longer

fully consolidated as of December 31, 2015 are listed in Note 2.2 to

the consolidated financial statements.

Production Sites Environment Scope

In 2015, 186 (of Danone's 194) production sites representing approx-

imately 97% of the total production of the industrial sites reported

environmental indicators (Production Sites Environment Scope).

The environmental impact of the administrative offices and logis-

tics centers is not included in the consolidation scope (except for

certain indicators, when the logistics centers are adjacent to the

production sites).

Greenhouse Gas Scope (product approach)

In 2015, this scope covered 95% of Danone's sales volumes.

Like-for-like changes in scope (constant scope)

Danone measures changes in certain environmental indicators

on a like-for-like basis, i.e. at constant consolidation scope. The

2015 data has been restated using the same consolidation scope

as that of 2014.

Data collection

To ensure the homogeneity of the indicators across the reporting

scope, shared data reporting guidelines for social, safety and en-

vironmental data are transmitted and updated each year following

data consolidation and comments of contributors. These guidelines

specify the methodologies to be used for reporting the indicators,

including definitions, methodology principles, calculation formulas

and standard factors.

These reporting guidelines for environmental, social, safety and

GHG data are available upon request from the Social Responsibility

Department.

The social, safety and environmental indicators are transmitted by

the subsidiaries and/or production sites and consolidated at Group

level by the relevant departments. The environmental data are

checked at the subsidiary level and then at the Division level when

reported. The social and safety data are checked at the end of the

second quarter and at the time of consolidation as of December 31.

Social and safety indicators

The Human Resources Department is responsible for social and

safety indicators. The subsidiaries' social data are generally derived

from their payroll systems and reported via Danone's financial in-

formation consolidation software (SAP/Business Objects Financial

Consolidation).

Safety indicators are reported monthly by each subsidiary in WISE,

Danone's safety data consolidation system.

Environmental indicators

The Nature Department is responsible for environmental indicators.

These indicators are reported by each production site's Environment

manager. Data related to Greenhouse Gas emissions (product ap-

proach) is reported via the Danprint application and/or SAP Carbon.

Information regarding methodologies

The methodologies used for certain social and environmental indi-

cators may have limits due to:

•

the absence of common national and/or international definitions;

•

necessary estimates, the representative nature of measure-

ments taken or the limited availability of external data required

for calculations.

For these reasons, the definitions and methodologies used for the

following indicators are specified.

Workforce

A negligible portion of the managerial workforce is not collect-

ed during data reporting period (a few cases of internationally

mobile employees on assignment at other Danone Group entities).

Furthermore, some disparitiesmay exist in the workforce accounting

methods for expatriate employees (such is the case of expatriate

employees who have three-party contracts between the employee,

the home subsidiary and the host subsidiary).

Employees on long-term leave (more than nine months) are not

counted in the total workforce at the end of the reporting period.

In China, employees paid by Danone but whose contracts are with

a third-party company (equivalent to a temporary work agency) are

not included in the workforce.

Fixed-termcontracts andmovements within Danone are not included

in the entries/exits.