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Reporting Scopes and Method



Table of contents:



The Group’s reporting is based:

  • for social indicators, on a practical handbook titled “Corporate Social Reporting Protocol and Method”;
  • for safety indicators, on the Corporate Guidance on Event and Statistical Reporting;
  • for environmental indicators, on a Group reporting procedure, together with segment-specific instructions.

These documents are available to all companies of the Group and can be consulted at Corporate headquarters, in the relevant departments.



Social reporting is based on two surveys: the Global Workforce Analysis, and the complementary Worldwide Human Resources Survey. Two centralized tools (Sogreat and HR4U) facilitate performance of the above surveys.

— The Global Workforce Analysis is conducted once a year, on December 31, in all the controlled consolidated Group companies (refer to Note 18 of the Consolidated Financial Statements, chapter 8, point 8.7) having employees, i.e., 326 companies in 103 countries on December 31, 2018. This survey mainly cover worldwide workforces, hiring under permanent and fixed-term contracts (non-French equivalents of contrats à durée déterminée or indéterminée) as well as employee turnover at the worldwide level. This survey produces a breakdown of the workforce by gender, professional category (managers and other employees and non-French equivalents), age and nationality.

— The Worldwide Human Resources Survey (WHRS) is an annual survey which comprises 211 indicators in addition to those used in the Global Workforce Analysis. The indicators are selected in cooperation with the relevant counterparties and cover major components of the Group Human Resources policy, such as mobility, career management, training, work conditions, social dialogue, Code of Conduct deployment, human rights, health, compensation, retirement benefits and insurance. The survey covers a representative sample of the consolidated scope. The data published in this document are extracted from the most recent survey, carried out in December 2018 and January 2019; 128 companies in 54 countries, of which three new countries Sweden, Israel and Denmark, representing 89.5% of the consolidated Group workforce (93,473 employees) replied to the survey.

Reporting on environmental indicators or indicators related to climate change covers all activities, sites and industrial assets in which TOTAL S.A., or one of the companies it controls, is the operator, i.e., either operates or contractually manages the operations (“operated domain”). Compared to the scope of consolidation, this corresponds to fully consolidated companies, with some exceptions, as well as a number of non-fully consolidated entities(1)(2)

Greenhouse gas (GHG) emissions “based on the Group’s equity interest” are the only data which are published for the “equity interest” scope. This scope, which is different from the “operated domain”, includes all the assets in which the consolidated entities have a financial interest or rights to production.

The list of environmental indicators or indicators related to climate change on which an entity must report is drawn up on the basis of the materiality thresholds for 2018. These thresholds were calibrated in order to report 99% of greenhouse gas emissions and 95% of the Group’s other emissions observed in 2017. Furthermore, no site accounting for more than 2% of an indicator excludes this indicator from their reports.

Safety reporting covers all employees of activities, working on sites and industrial assets for which TOTAL S.A. or a controlled company is the operator, i.e., either operates or contractually manages the operations (“operated domain”), as well as employees of contractors working there, and employees of transport companies under long-term contracts. Compared to the scope of consolidation, this corresponds to fully consolidated companies, with some exceptions, as well as a number of non-fully consolidated entities(1)(3).

Each site submits its safety reporting to the relevant operational entity. The data is then consolidated at the business level and every month at the Group level. In 2018, the Group safety reporting scope covered 456 million hours worked, equivalent to approximately 250,000 people.

Reporting on Voluntary Principles on Security and Human Rights (VPSHR) covers the Group entities and subsidiaries that are particularly exposed to the disproportionate use of force. It is based on an internal survey, whose results are consolidated by the Security division. In 2018, the VPSHR report covered approximately 100 entities.

In terms of safety, environmental and societal matters in the non-operated domain, Group entities and subsidiaries holding an interest in assets, activities or sites that they do not operate are expected to promote the requirements of the Group’s framework and to encourage the operator to adopt similar requirements.

(1) The reporting scope of safety, environmental and climate change indicators also includes the activities of nearly 200 controlled but not consolidated companies. It does not include Basf Total Petrochemicals LLC.
(2) The scope of the reporting of environmental or climate change related indicators also includes the Khuff and Nasr fields (United Arab Emirates) for which the Group is operator without having the right to production, but does not integrate Naphtachimie (Lavéra site), Appryl (Lavera site), fully consolidated. In addition, environmental or climate change indicators have been recalculated over the 2016-2018 period, to include data from the Zeeland refinery reintegrated into the operated domaine.
(3) The reporting scope of the safety indicators also includes sites not operated by the Group of non-fully consolidated companies: Hanwha Total Petrochemical co. Limited (Daesan and Dongguan Sites), Bayport Polymers LLC.


Consolidation method

For the scopes defined above, the safety and social indicators are fully consolidated.

Regarding environmental indicators or indicators related to climate change, the materiality thresholds allow for the consolidation of 99% of greenhouse gas emissions and 95% of other emissions from the Group’s operated domain, observed for fiscal year 2017. These thresholds are also applied to greenhouse gas emissions published on an equity interest basis, i.e., by consolidating the Group share of the emissions of all assets in which the Group has a financial interest or rights to production.


Changes in scope

Social indicators are calculated on the basis of the consolidated scope of the Group as of December 31, 2018. These social data are presented on the basis of the operational business segments identified in the 2018 Consolidated Financial Statements.

Regarding safety indicators and environmental indicators of point “Preventing incident risks”, acquisitions are taken into consideration as soon as possible, and at the latest on January 1 of the following year. The following main affiliates or activities, acquired in 2018, are not included in this reporting this year, but will be in 2019: DirectÉnergie (with the exception of combined cycle gas power plants which have been integrated this year), Global LNG, new networks of service stations of Brazil and Mexico M&S affiliates. All facilities sold are taken into consideration up to the date of the sale.

For environmental indicators and indicators related to climate change (excluding Tier 1 and Tier 2 indicators of point “Preventing incident risks”), acquisitions are taken into account as of January 1 of the current year to the extent possible or as of the next fiscal year. The following main affiliates or activities, acquired in 2018, are not included in the reporting of environmental or climate change indicators this year, but will be in 2019: Direct Énergie (with the exception of combined cycle gas power plants which have been integrated since this year), Global LNG, a new blending activity of the M&S affiliate Total Vostok, new networks of service stations of the M&S affiliates in Brazil and Mexico. Any facility sold before December 31 is excluded from the Group’s reporting scope for the current year.



Indicator selection and relevance

The data published in the Registration Document and its statement on non-financial performance 2018 are intended to inform stakeholders about the Group’s annual results in social and environmental responsibility. The environmental indicators include Group performance indicators referring to the IPIECA reporting guidelines, updated in 2015.


Methodological specificities

The methodology may be adjusted to in particular due to the diversity of Total’s activities, the integration of newly acquired entities, lack of regulations or standardized international definitions, practical procedures for collecting data, or changes in methods.

Restatement of previous years’ published data, unless there is a specific statement, is now limited to changes of methodology.


Consolidation and internal control

The social, environmental, climate change-related and industrial safety data are consolidated and checked by each business unit and business segment, before being checked at Group level. Data pertaining to certain specific indicators are calculated directly by the business segments. These processes undergo regular internal audits.


External verification

The external verification (Article R. 225-105-2 of the French Commercial Code) is performed at the Group and business levels, as well as in a sample of operational entities in and outside France, selected each year in line with their relative contribution to the Group, previous years’ results and a risk analysis. The auditors’ independence is defined by regulations and the professions’ Rules of Professional Conduct and/or an impartiality Committee.


DETAILS ON certain indicators

Social definitions and indicators

Outside of France, “management staff” refers to any employee whose job level is the equivalent of 300 or more Hay points. Permanent contracts correspond to contrats à durée indéterminée (CDI) and fixed-term contracts to contrats à durée déterminée (CDD), according to the terminology used in the Group’s social reporting.

Employees present: employees present are employees on the payroll of the consolidated scope, less employees who are not present, i.e., persons who are under suspended contract (sabbatical, business development leave, etc.), absent on long-term sick leave (more than six months), assigned to a company outside the Group, etc.


Safety definitions and indicators

TRIR (Total Recordable Injury Rate): number of recorded injuries per million hours worked.

LTIR (Lost Time Injury Rate): number of lost time injuries per million hours worked.

SIR (Severity Injury Rate): average number of days lost per lost time injury.

Employees of external contractors: any employee of a contractor working at a Group-operated site or assigned by a transport company under a long-term contract. Tier 1 and Tier 2: indicator of the number of loss of primary containment events, with more or less significant consequences, as defined by the API 754 (for downstream) and IOGP 456 (for upstream) standards.

Near miss: event which, under slightly different circumstances, could have resulted in an accident. The term “potential severity” is used for near misses.

Incidents and near misses are assessed in terms of actual or potential severity based on a scale that consists of six levels. Events with an actual or potential severity level of four or more are considered serious.


Environment or climate change-related definitions and indicators

Non-routine flaring: flaring other than routine flaring and safety flaring occurring primarily during occasional and intermittent events.

Routine flaring: flaring during normal production operations conducted in the absence of sufficient facilities or adequate geological conditions permitting the reinjection, on-site utilization or commercialization of produced gas (as defined by the working group of the Global Gas Flaring Reduction program within the framework of the World Bank’s Zero Routine Flaring initiative). Routine flaring does not include safety flaring.

Safety flaring: flaring to ensure the safe performance of operations conducted at the production site (emergency shutdown, safety-related operations etc.).

Waste: the contaminated soil excavated and removed from active sites to be treated externally is counted a waste. Drilling debris, mining cuttings or soil polluted in inactive sites are not counted as waste.

Hydrocarbon spills: spills with a volume greater than 1 barrel (≈159 liters) are counted. These are accidental spills of which at least part of the volume spilled reaches the natural environment (including non-waterproof ground). Spills resulting from sabotage or malicious acts are included, unless specified otherwise. Spills that do not affect the environment are excluded.

Fresh water: water with salinity below 1.5 g/l.

GEEI (Group Energy Efficiency Index): a combination of energy intensity ratios (ratio of net primary energy consumption to the level of activity) per business reduced to base 100 in 2010 and consolidated with a weighting by each business’s net primary energy consumption for Exploration & Production and Refining & Chemicals segments (Hutchinson excluded).

GHG: the six gases of the Kyoto protocol, which are CO2, CH4, N2O, HFCs, PFCs and SF6, with their respective GWP (Global Warming Potential) as described in the 2007 IPCC report. HFCs, PFCs and SF6 are almost absent from the Group’s emissions or are considered as non-material, and are therefore no longer counted in 2018.

GHG based on the Group’s equity interest: GHGs emitted by the Group’s operated assets and non-operated assets in which the Group holds an equity share. In both cases, emissions are reported to that equity. Assets with GHG emissions of less than 40 ktCO2e/y on an equity basis are excluded. For non-operated assets, Total relies on information provided by its partner operators. In cases where this information is not available, estimates are made based on past data, budget data or by pro rata with similar assets.

GHG scope 1 emissions: direct GHG emissions from sources located within the boundaries of a site coming under the operated domain or in which Total holds a financial interest.

GHG scope 2 emissions: indirect emissions attributable to brought-in energy (electricity, heat, steam), excluding purchased industrial gases (H2).

GHG scope 3 emissions: other indirect emissions. The Group follows the oil & gas industry reporting guidelines published by IPIECA and which conform to the GHG Protocol methodologies. In this Registration Document, only item 11 of Scope 3 (use of sold products), which is the most significant, is reported. Emissions for this item are calculated based on sales of finished products for which the next stage is end use, in other words, combustion of the products to obtain energy. A stoichiometric emission factor is applied to these sales (oxidation of molecules to carbon dioxide) to obtain an emission volume.

Carbon intensity: This indicator measures the average GHG emissions of these products, from production in Total facilities to end use by customers. This indicator takes into account:

  • for the numerator:
    • the emissions connected to the production and conversion of energy products used by the customers on the basis of the Group’s average emission rates,
    • the emissions connected to the use of sold products. For each product, stoichiometric emission factors(4) are applied to these sales to obtain an emission volume. Non-fuel use products (bitumen, lubricants, plastics, etc.) are not taken into account,
    • negative emissions stored thanks to CCUS and natural carbon sinks;
  • for the denominator: the quantity of energy sold, knowing that electricity is placed on an equal footing with fossil fuels by taking into account the average capacity factor and average efficiency ratio.

Operated oil & gas facilities: Facilities operated in the Exploration & Production, Refining & Chemicals and Marketing & Services segments of the Group.

Oil spill preparedness:

  • an oil spill scenario is deemed “important” as soon as its consequences are on a small scale and with limited impacts on the environment (orders of magnitude of several hundred meters of shores impacted, and several tons of hydrocarbons);
  • an oil spill preparedness plan is deemed operational if it describes the alert mechanisms, if it is based on pollution scenarios that stem from risk analyses and if it describes mitigation strategies that are adapted to each scenario, if it defines the technical and organizational means, internal and external, to be implemented and, lastly, if it mentions elements to be taken into account to implement a follow-up of the environmental impacts of the pollution; and
  • oil spill preparedness exercise: only exercises conducted on the basis of one of the scenarios identified in the oil spill preparedness plan and which are played out until the stage of equipment deployment are included for this indicator.

(4) The emission factors used are taken from a technical note from the CDP: Guidance methodology for estimation of scope 3 category 11 emissions for oil and gas companies.