Registration Document BOUYGUES

CSR and environmental indicators:
note on reporting methodology
Supplementing the
extra-financial indicators
contained in this document,
this note describes the
reporting methodology.
SOCIAL/HR REPORTING IN
THE BOUYGUES GROUP
Consolidated social/HR indicators may be found in
the Corporate, social and environmental responsibility
section of The Group on pp. 26 to 51.
Indicators
The Bouygues group is a diversified industrial
group. Social/HR reporting indicators are chosen
and defined by consensus through two monitoring
committees.
The Social/HR Reporting Improvement Committee,
made up of experienced human resources managers
from the parent company and the Group's
business areas, determines reporting priorities
(e.g. constructive industrial relations, health and
safety) and draws up a map of indicators likely to
illustrate them, in keeping with the specific features
of each business line. It reviews each data collection
exercise with a view to continuous improvement
in terms of both processes and the reliability
and relevance of the indicators.
The HRIS and Indicator Tracking Committee is an
offshoot of the Social/HR Reporting Improvement
Committee, made up of employee management
oversight staff. It precisely defines each indicator
in terms of scope, computation formula, frequency,
deadlines, etc.
All the indicators are summarised in a methodological
guide, circulated Group-wide.
As the committee is decentralised, its members
communicate with each either via BYpedia, the
Bouygues group's collaborative extranet site.
Consolidation
Data are collected, verified and consolidated
using a reporting software package that includes a
workflow process with an internal validation circuit.
There are two main data sources:
> Group HRIS data, supplied monthly or quarterly
from business area payroll systems;
> specific business area data, entered directly.
Methodological limitations
Indicators may have methodological limitations
due in particular to changes of definition between
two collection exercises that may affect their comparability.
If that is the case, and unless stated
otherwise, indicators relating to previous years
are recalculated.
CARBON REPORTING IN
THE BOUYGUES GROUP
Consolidated indicators may be found in the
Corporate, social and environmental responsibility
section of The Group on pp. 26 to 51.
Aims of carbon reporting
The quantification of greenhouse gas emissions in
the Bouygues group has two main aims:
> to measure the Group's dependence on fossil
energies,
> to estimate the pressure of the Group's activities
on the climate and its exposure to future climate
change.
The quantification of greenhouse gas emissions
is part of the Group's overall sustainable development
policy. The Group can now:
> give a transparent account of its greenhouse
gas emissions, since the estimate is prepared
on the basis of clearly explained methods;
> analyse its activities from a new standpoint;
> reduce, predict and plan: quantifying greenhouse
gas emissions is an essential precondition
for an action plan that includes quantified
and prioritised targets for reducing them.
Consolidation principles
and methods
A pioneer in the use of the Bilan Carbone ® carbon
balance method, the Group has now implemented
a reporting system that enables it to comply with
French and international standards for inventories
of GreenHouse Gas (GHG) emissions. The
Group's GHG balance complies with the ISO
14064 standard.
Drawing on work on ISO 14069, emissions are
consolidated using the operational control method.
The scope of 2011 activity data is representative
of 2011 sales (Scope 1+2+3). However, certain
entities are excluded from the scope (mainly
Eurosport and some Bouygues Immobilier subsidiaries)
because the methodology is still being
refined. Emissions from the use of products sold
in all business areas are explicitly excluded from
the consolidated estimate because it has proved
impossible to devise a single rule that is equally
relevant for all of them. These emissions from
the use of products sold, labelled Scope 3b for
BOUYGUES • 2011 Registration Document • ADDITIONAL INFORMATION • Note on reporting methodology • 308