The independent verifier’s report presented below references data from chapter 5 of the 2017 Registration Document.
Independent verifier’s report
Independent verifier’s report on consolidated social, environmental and societal information presented in the management report.
This is a free translation into English of the original report issued in the French language and it is provided solely for the convenience of English speaking users. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.
To the shareholders,
In our quality as an independent verifier accredited by the COFRAC1, under the number n° 3-1050, and as a member of the network of one of the statutory auditors of the company Total S.A., we present our report on the consolidated social, environmental and societal information established for the year ended on the December 31st 2017, presented in the management report, hereafter referred to as the “CSR Information,” pursuant to the provisions of the Article L.225-102-1 of the French Commercial Code (Code de commerce), integrated in the Registration Document 2017.
Responsibility of the Company
It is the responsibility of the Board of Directors to establish a management report including CSR Information referred to in the Article R. 225-105 of the French Commercial Code (Code de commerce), in accordance with the human resources reporting protocols and environment, health and safety protocols used by the Company (hereafter referred to as the “Criteria”), and of which a summary is provided here and available on request at the Company’s headquarters.
Independence and quality control
Our independence is defined by regulatory requirements, the Code of Ethics of our profession as well as the provisions in the Article L. 822-11-3 of the French Commercial Code (Code de commerce). In addition, we have implemented a quality control system, including documented policies and procedures to ensure compliance with ethical standards, professional standards and applicable laws and regulations.
Responsibility of the independent verifier
It is our role, based on our work:
- to attest whether the required CSR Information is present in the management report or, in the case of its omission, that an appropriate explanation has been provided, in accordance with the third paragraph of R. 225-105 of the French Commercial Code (Code de commerce) (Attestation of presence of CSR Information);
- to express a limited assurance conclusion, that the CSR Information, overall, is fairly presented, in all material aspects, in according with the Criteria;
Nonetheless, it is not our role to give an opinion on the compliance with other legal dispositions where applicable, in particular those provided for in the Article L. 225-102-4 of the French Commercial Code (vigilance plan) and in the Sapin II law n°2016-1691 of 9 December 2016 (anti-corruption).
Our verification work mobilized the skills of seven people between September 2017 and March 2018 for an estimated duration of thirty weeks.
We conducted the work described below in accordance with the professional standards applicable in France and the Order of 13 May 2013 determining the conditions under which an independent third-party verifier conducts its mission, and in relation to the opinion of fairness and the reasonable assurance report, in accordance with the international standard ISAE 30002.
Attestation of presence of CSR Information
Nature and scope of the work
We obtained an understanding of the Company’s CSR issues, based on interviews with the management of relevant departments, a presentation of the Company’s strategy on sustainable development based on the social and environmental consequences linked to the activities of the Company and its societal commitments, as well as, where appropriate, resulting actions or programmes.
We have compared the information presented in the management report with the list as provided for in the Article R. 225-105-1 of the French Commercial Code (Code de commerce).
In the absence of certain consolidated information, we have verified that the explanations were provided in accordance with the provisions in Article R. 225-105-1, paragraph 3, of the French Commercial Code (Code de commerce).
We verified that the information covers the consolidated perimeter, namely the entity and its subsidiaries, as aligned with the meaning of the Article L.233-1 and the entities which it controls, as aligned with the meaning of the Article L.233-3 of the French Commercial Code (Code de commerce) with the limitations specified in the Methodological Note, notably the Worldwide Human Resources Survey which covers 87.2% of the employees.
Based on this work, we confirm the presence in the management report of the required CSR information.
Limited assurance on CSR Information
Nature and scope of the work
We undertook interviews with about twenty people responsible for the preparation of the CSR Information in the Sustainable Development and Environment Division, Industrial Safety Division and Human Resources Division, in charge of the data collection process and, if applicable, the people responsible for internal control processes and risk management, in order to:
- assess the suitability of the Criteria for reporting, in relation to their relevance, completeness, reliability, neutrality, and understandability, taking into consideration, if relevant, industry standards;
- verify the implementation of the process for the collection, compilation, processing and control for completeness and consistency of the CSR Information and identify the procedures for internal control and risk management related to the preparation of the CSR Information.
We determined the nature and extent of our tests and inspections based on the nature and importance of the CSR Information, in relation to the characteristics of the Company, its social and environmental issues, its strategy in relation to sustainable development and industry best practices.
For the CSR Information which we considered the most important3:
- at the level of the consolidated entity and the four sectors of activity, we consulted documentary sources and conducted interviews to corroborate the qualitative information (organisation, policies, actions, etc.), we implemented analytical procedures on the quantitative information and verified, on a test basis, the calculations and the compilation of the information, and also verified their coherence and consistency with the other information presented in the management report;
- at the level of the representative selection of subsidiaries or sites that we selected4, based on their activity, their contribution to the consolidated indicators, their location and a risk analysis, we undertook interviews to verify the correct application of the procedures and undertook detailed tests on the basis of samples, consisting in verifying the calculations made and linking them with supporting documentation. The sample selected therefore represented on average 8% of the total workforce and between 7% and 24% of the quantitative environmental information, that were considered as representative characteristics of the environmental and social domains.
For the other consolidated CSR information, we assessed their consistency in relation to our knowledge of the Company.
Finally, we assessed the relevance of the explanations provided, if appropriate, in the partial or total absence of certain information.
We consider that the sample methods and sizes of the samples that we considered by exercising our professional judgment allow us to express a limited assurance conclusion; an assurance of a higher level would have required more extensive verification work. Due to the necessary use of sampling techniques and other limitations inherent in the functioning of any information and internal control system, the risk of non-detection of a significant anomaly in the CSR Information cannot be entirely eliminated.
Based on our work, we have not identified any significant misstatement that causes us to believe that the CSR Information, taken together, has not been fairly presented, in compliance with the Criteria.
Paris-La Défense, the 14th March 2018
French original signed by:
ERNST & YOUNG et Associés
Christophe Schmeitzky, Partner Sustainable Development
Bruno Perrin, Partner
1Scope available at www.cofrac.fr
2ISAE 3000 – Assurance engagements other than audits or reviews of historical information.
3HR information (including safety information):
-Indicators (quantitative information): headcount and movements, foresight, compensation, social protection systems, organization of working time, social dialogue, training hours, diversity and equality, career management, accidents (frequency and severity), occupational diseases, Tier 1 and Tier 2 losses of containment.
Qualitative information: employment, organization of working time, relationships with stakeholders, training policies, diversity and equality of treatment and opportunities, promotion and respect of the ILO core conventions, health and safety at the work place, work accidents, notably their frequency and their severity, as well as occupational diseases.
Environmental and societal information:
-Indicators (quantitative information): number of sites ISO 14001 certified, SO2 and NOx emissions, total hydrocarbon content in water, tons of hazardous waste treated externally, share of recycled and/or recovered waste, landfilled or other treatment, number and volume of accidental oil losses of containment (upper to 1 barrel) which reach the natural environment, number of sites for which the risk analysis identified at least one scenario of high surface water accidental pollution, share of those sites which have an operational antipollution plan, share of these sites which performed at least one antipollution exercise during the year, direct greenhouse gases emissions (customer use of sold products), burnt gas overall volume, routine flaring, net consumption of primary energy, freshwater withdrawals excluding once-through cooling water, energy efficiency index of the Group.
-Qualitative information: general environmental policy, pollution and waste management, circular economy, climate change, measures undertaken to preserve biodiversity, territorial, economic and social impact, relation with stakeholders, importance of subcontracting and the consideration of environmental and social issues in purchasing policies and relations with suppliers and subcontractors, business ethics, actions undertaken to promote and guarantee Human Rights
4Upstream companies in Nigeria, Hutchinson Poland SP Z.O.O. (Zywiec II site), Total Ceska Republika S.R.O., Total Especialidades Argentina, Total Austral, Total Lyndsey Oil Refinery Limited, Raffinerie de Normandie