Organizational Strategy - Sustainable Development - L'Oréal

3 L’oréaL - GrI DaTa SHEETS 2011
3.13
L’oréaL
a French “Société anonyme”
14, rue royale
75008 Paris
Chartered accountant’s report on a selection of environmental, employment and safety indicators published in the group’s sustainable
development report.
Financial year ending 31 December 2011
In our capacity as Chartered accountants, and subsequent to your request, we performed an audit to enable us express moderate
assurance regarding certain environmental, employment and safety indicators - identified with the “4” symbol in pages 46 and 47 of the
L’oréal group’s sustainable development report - for the financial year ending 31 December 2011 (hereinafter the “Data”).
These Data were established under the responsibility of the Environment Department and Human resources Department in compliance
with the internal assessment and reporting protocol available within these departments (hereinafter the “Frameworks”).
The methodology note, which can be consulted in the experts section of the web version of the group’s sustainable development report,
outlines the methodologies for collecting and calculating the presented indicators. The note also specifies the limits inherent to measuring
some of these indicators.
It is up to us, based on our audit, to issue an opinion on these Data (1) , given that the conclusions presented hereinafter pertain to these Data
only and not to the sum total of the environmental, employment and safety information presented in the group’s sustainable development
report.
Nature and scope of the audit
We conducted the audit according to ISaE 3000 standards in compliance with professional principles that apply in France.
We conducted a limited review in order to provide moderate assurance that the selected Data, identified by the “4” symbol, did not have
any significant errors. a higher level of assurance would have required a more extensive audit.
For the selected Data:
• We assessed the Frameworks with respect to their relevance, reliability, objectivity, comprehensibility and exhaustiveness;
• We conducted interviews with employees affected by the Frameworks and working in the Environment Department, the Environment,
Health and Safety Department or the Human resources Department;
• We performed detailed tests on the application of the Frameworks in a selected group of entities and countries;
• We performed consistency tests on the consolidation of these Data on a Group level.
To help us perform this audit, we enlisted the help of the Environmental and Sustainable Development experts from our firms. These experts
were under the responsibility of Mr Eric Dugelay for Deloitte & associés and Mr Sylvain Lambert for PricewaterhouseCoopers audit.
Conclusion
Based on our audit, we did not detect any major abnormalities indicating that the Data identified by the “4” sign and published in the
group’s sustainable development report for the financial year closing on 31 December 2011 were not established in general compliance
with the aforementioned framework.
Without calling into question the above audit conclusions, we draw your attention to the methodology note in the experts section of the
web version of the sustainable development report. This note lists the reasons for which the data pertaining to training time published in
this report were underestimated.
Prepared in Neuilly-sur-Seine on 10 april 2012
Chartered accountants
Deloitte & associés PricewaterhouseCoopers audit
David Dupont Noel Eric Dugelay Etienne Boris Sylvain Lambert
[1] The Data are as follows [Contribution to Group data for entities selected for our work is mentioned in brackets.]: Units of produced finished products (37%), Quantity of
bulk produced (30%), Volume of total CO2 emissions (19%), Total energy consumption (25%), Emissions of Volatile Organic Compounds (21%), Emissions of sulphur dioxide
(18%), Total water consumption (28%), Chemical Oxygen Demand (26%), Transportable Waste (20%), Waste treatment (24%), Tonnes transported per kilometre, Number of
hours worked (18%), Number of accidents with time off work per 1 million hours worked, Number of occupational accidents with time off work for L’Oréal staff and temporary
employees and occupational accidents with post adjustments for L’Oréal staff per 1 million hours worked, Severity Rate, MESUR (Managing Effective Safety Using Recognition
& Realignment), Safety Improvement Opportunities Index (SIO), Total workforce (25%), Average age per geographic zone (25%), Number of bodies in France, Number of
staff representatives in France, Number of representation mandates in France, Total number of collective agreements signed and in force as at 31/12/2011, Number of hours
of training (28%), Number of staff members trained (28%).
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