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Annexures
117
Changes to the scope of the report
Compared to the previous fiscal year, there were some
changes to the scope of financial consolidation in the
report (see notes 5 and15 of the financial section).
As the impact of these changes is limited, we do not
have “pro forma” accounts for the previous fiscal years
based on the same perimeter of consolidation as in 2010.
It should also be pointed out that some entities which
entered into or left the consolidation perimeter in 2010
are consolidated for only a part of the fiscal year 2010.
For the entities added to the consolidation perimeter
in 2010, their impact is detailed in note 15. Changes
of scope.
Compilation of the report
The content of the report is based on:
■ Legal requirements concerning financial information
(IAS/IFRS standards), set by our auditors.
■ The requirements of the Global Reporting Initiative (GRI),
level C.
■ Relevance: information which is not relevant or does not
have a significant impact on the Group is not included.
■ The stakeholders to whom the report is addressed and
their expectations, namely our clients, staff (current
employees or applicants), suppliers, shareholders, banks,
financial analysts.
The report also aims to present the information as clearly
and transparently as possible.
Information on the key performance indicators
Total number of staff by job type
As noted in the section on Corporate Social Responsibilities,
these figures are based on:
■ Employees from fully consolidated subsidiaries and
subsidiaries consolidated by proportionate integration,
on a pro rata basis of the capital held by Hamon.
■ Full-time equivalent and only staff on open-ended
contracts. In the light of our extensive activities on
worksites, the number of employees on short-term
contracts constantly varies; for some, the length of the
contract is limited to short periods. In some cases, we use
external temporary recruitment agencies or union shops.
■ The average for the year. If a subsidiary is only
consolidated for one part of the fiscal year, a pro rata
amount is calculated (for example, if a subsidiary is only
consolidated for six months, the average staff numbers
for this entity over the six months will only be taken at
50%).
For the four key indicators which follow, see the perimeter
used for each in the table provided earlier in this section.
Rate of frequency of occupational accidents by region
in 2010 (no. accidents / million working hours)
The rate frequency is the ratio between:
■ The number of occupational accidents (fatal and non
fatal, including those on the way to work),
■ The number of effective hours of work (in million)
Rate of severity of occupational accidents by region in
2010 (no. days lost / thousand working hours)
The rate of severity is the ratio between:
■ The number of working days lost because of an
occupational accident.
■ The number of effective hours of work (in thousand)
The number of days lost are working days (not calendar
days).
The starting point for the calculation is the day of the
sickness or occupational accident, except in some Asian
subsidiaries where the starting point is the day that
exceeds the annual quota for the sick leave (and holiday).
If a person has already been on sick leave, it is the
number of days already accrued for illness which is taken
into account. The annual quota depends on each of the
subsidiaries. This also applies to the two key indicators
below.
Rate of occupational illness by region in 2010 (no. days
lost / thousand working hours)
The rate is the ratio between:
■ The number of working days lost due to occupational
illnesses (depression, inhaling of toxic gases, etc.)
■ Number of effective hours of work (in thousand)
Rate of absenteeism in 2010
This rate is the ratio between:
■ The number of working days lost due to occupational
accidents, occupational illnesses and other illnesses
(flu, etc.) or unexplained absences; planned leaves
such as holiday and statutory leave are not included.
■ The theoretical number of working days aside from
statutory leave and holiday.
Other key indicators
As the other key indicators used are more familiar, a
short definition is given below only if necessary:
■ Direct economic value created and distributed: this
includes the turnover, the gross margin, labor costs,
financial fees paid to banks, paid taxes, dividends paid
out to shareholders, retained profits, donations.
■ Provisions for pensions with defined benefit plans: see
detailed explanation in note 32 of the financial section,
which covers this key indicator.
■ Significant grants and public funding received.