Registration document 2011 - tota - Total.com

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Corporate social responsibility
Third parties assurance reports
5. Third parties assurance reports
5.1. Assurance report on E&P and Refining data,
on part of the informations and on the Group consolidation
Year ended December 31, 2011
This is a free translation into English of the original report issued in French and is solely provided for the convenience of English speaking
readers. This report should be read in conjunction with, and construed in accordance with French law and professional auditing standards
applicable in France.
To the shareholders,
At Total’s request, and under the provisions of article L. 225-102-1 of the Trade Code (Grenelle II Law of July 12, 2010), we present you our
report on the aspects of environmental and social performance data selected by Total and presented in the Management report established
for the financial year ended December 31, 2011.
The Board of Directors was responsible for preparing the Group Management report which includes environmental and social information (the
“Information”), defining the appropriate Guidance (the “Guidance”) to establish the numerical data (1) (the “Data”) and to ensure their availability.
The Guidance can be consulted at Total’s headquarters and a summary is presented in the Reporting Scope and Method note available on
the Group’s website.
Independance
Our independence is defined by the Code of Ethics from IFAC (International Federations of Accountants).
It is our responsibility, on the basis of our procedures:
– to check, in this report, the completeness of the disclosure of all information required in the January 2012 draft version of the decree
and alert, when necessary, information omitted or not supported by relevant explanation;
– to express a conclusion on the sincerity of the Information and a limited assurance conclusion on the Data presented in Chapter 12
of the Group Management report.
Our procedures were conducted in compliance with the professional standards applicable in France and the International Standard on
Assurance Engagement (ISAE 3000), published in December 2003. We performed a limited review, described below, to provide a limited
level of assurance that the Data are free of material misstatement. A higher level of assurance would have required a more extensive review.
Nature and scope of our procedures
We conducted the following procedures:
– We understood priorities and strategies of the Group toward a sustainable development, with respect to social and environmental impacts
of Group activities, its commitments toward the society and, when relevant, related mitigation actions or programs. We compared the list
of Information with the requirement of the draft decree of January 2012. In particular, our procedures covered the following items:
- for environmental Information: climate change, environmental policy, contamination and waste management, sustainable use of resources
- for social Information: equality of treatment, employment, training, work organization, social relationship, compliance with basic conventions
- health and safety related Information
– We assessed the Guidance defined by the Group with regard to its relevance, reliability, understandability, objectivity and completeness,
considering, when appropriate, sectoral best practices.
– We performed a review to ensure that reporting process aims at providing complete and consistent information to the Board of Directors;
we identified representatives responsible for implementing this process; we reviewed the presence of internal control procedure and risk
management system;
– We met with the relevant persons at the corporate level responsible for reporting the Data, in the Exploration & Production and Refining
businesses, to assess the application of the Guidance, we implemented analytical procedures and consistency checks, and we verified,
on a test basis, the consolidation of the Data;
– We have selected a sample of sites taking into consideration their activity, their contribution to the consolidated data for the Group, their
location and the findings of our previous reviews:
- 6 sites (2) or subsidiaries for the environmental Data,
- 4 sites (3) or subsidiaries for the social Data.
(1) Numerical data of 2011 presented in the tables of Chapter « Social information » and « Environment, health and Safety Information », except data related to LTIR, TRIR and SIR for which only
the consolidation process was reviewed.
(2) Exploration & Production: subsidiaries Total E&P Congo (Congo), Total E&P Indonesia (Indonesia) and Total E&P Borneo B.V (Brunei); Refining: subsidiaries Total Raffinaderij Antwerpen (Belgium),
Total Feyzin Refinery (France) and Total Provence Refinery (France ).
(3) Exploration & Production: subsidiaries Total E&P Congo (Congo), Total E&P Indonesia (Indonesia) and Total E&P Borneo B.V (Brunei); Refining: subsidiary Total Raffinaderij Antwerpen (Belgium)
TOTAL. Registration Document 2011