Reporting scopes and method
The Group’s reporting is based:
- for social indicators, on a practical handbook titled “Corporate Social Reporting Protocol and Method”;
- for Industrial 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 Total companies and can be consulted at Corporate headquarters, in the relevant departments.
In 2017, environmental reporting covered 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”): 796 sites at year-end 2017. 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.
Safety reporting covers all Total employees, employees of contractors working at Group-operated sites and employees of transport companies under long-term contracts. 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 2017, the Group safety reporting scope covered 461 million hours worked, equivalent to approximately 260,000 people.
Reporting on occupational illnesses follows the scope of the Worldwide Human Resources Survey (see below).
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 twice a year, on June 30 and December 31, in all fully consolidated companies at least 50% owned and consolidated by the global integration method. The survey mainly covers worldwide workforces, hiring under permanent and fixed-term contracts (non-French equivalents of contrats à durée déterminée or indéterminée) as well as employee turnover. This survey produces a breakdown of the workforce by gender, professional category (managers and other employees), age and nationality.
The Worldwide Human Resources Survey (WHRS) is an annual survey which comprises approximately 100 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, employee dialogue, Code of Conduct application, 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 2017 and January 2018; 133 companies in 57 countries, representing 87.2% of the consolidated Group workforce (85,652 employees) replied to the survey. With regard to training only, this scope covers 82.4% of the Group’s consolidated workforce and 127 companies.
For the scopes defined above, safety indicators and social data are fully consolidated. Environmental indicators consolidate 100% of the emissions of Group operated sites for the “operated” indicators. GHG emissions are also 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 and environmental indicators are calculated on the basis of the consolidated scope of the Group as of December 31, 2017.
These data are presented on the basis of the operational business segments identified in the 2017 Consolidated Financial Statements.
For environmental indicators, acquisitions are taken into account as from January 1 of the current year as far as possible or as from the next fiscal year. Any facility sold before December 31 is excluded from the Group’s reporting scope for the current year.
For safety indicators, acquisitions are taken into account as soon as possible and at the latest on January 1 of the following year, and divestments are taken into account at the end of the quarter preceding their effective date of implementation.
Indicator selection and relevance
The data published in the Registration Document are intended to inform stakeholders about Total’s Corporate Social Responsibility performance for the year in question. The environmental indicators include Group performance indicators referring to the IPIECA reporting guidelines, updated in 2015. The indicators have been selected in order to monitor:
- Total’s commitments and policies, and their effects on matters of safety, environment, social, etc.;
- performance relative to Total’s main challenges and impacts;
- information required by laws and regulations (Article L. 225-102-1 of the French Commercial Code).
Terminology used in social reporting
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.
Managed scope: all subsidiaries in which one or more Group companies own a stake of 50% or more, i.e., 471 companies in 127 countries as of December 31, 2017.
Consolidated scope: all companies fully consolidated by the global integration method, i.e., 313 companies having employees in 105 countries as of December 31, 2017.
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.
The methods may be adjusted to reflect the diversity of Total’s activities, recent integration of subsidiaries, 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 controls
Environmental, social and industrial safety data are consolidated and checked by each business unit and business segment, and then at Group level. Data pertaining to certain specific indicators are calculated directly by the business segments. These processes undergo regular internal audits.
The verification scope covers the forty-two quantitative and/or qualitative information categories as stated by Article R. 225-105-1 of the French Commercial Code. The external verification 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 totals, 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.
Since 2005, the Group has its main environmental and social performance indicators externally verified. The entities with the largest workforces and that contribute significantly to environmental indicators have been audited several times since this verification process has been implemented.