Performances — Statutory Auditors’ Report
STATUTORY AUDITORS’ REPORT ON THE REVIEW OF SELECTED ENVIRONMENTAL AND SOCIAL INDICATORS
YEAR ENDING DECEMBER 31, 2010
At the request of SUEZ ENVIRONNEMENT COMPANY and in our capacity as the company’s Statutory Auditors, we performed a review with the aim of providing moderate and reasonable assurance on social and environmental indicators selected by SUEZ ENVIRONNEMENT COMPANY and identified by the symbols • or •• on pages 118-23 for the 2010 financial year and at Group level (the “data”).
The data was prepared under the responsibility of SUEZ ENVIRONNEMENT COMPANY senior management in accordance with the following internal reporting criteria:
- • environmental data,
- • social data, available for consultation at the Environment and Performance Assessment Department, the Human Resources Performance Department and the Health and Safety Department, a summary of which may be found on the SUEZ ENVIRONNEMENT website (hereinafter, the “reporting criteria”). It is our responsibility to express an opinion on the data based on our examination. The conclusions below refer only to this data and not to the entire Activities and Sustainable Development Report.
NATURE AND SCOPE OF OUR WORK
We conducted our review in accordance with the applicable professional guidelines.
We performed the following procedures, which led to a moderate level of assurance that the selected data 1, indicated by the symbol, contain no material anomalies.
A higher level of assurance would have required more extensive work. These procedures concern the data consolidated at Group level; consideration was not given to their related coverage.
For data 2 identified by the symbol ••, the degree of accuracy in the measurements and the execution of similar but more extensive procedures than those described above, particularly with regard to sampling, allow us to express reasonable assurance.
- • We assessed the reporting criteria in terms of their relevance, reliability, objectivity, clarity and completeness.
- • We interviewed the people responsible for the application of the reporting criteria at the Environment and Performance Assessment Department, the Human Resources Department and the Health and Safety Department at the head office and within the audited entities.
- • We conducted substantive tests on 15 sites belonging to 10 selected entities 3 for the environmental data, representing on average 90% of SUEZ ENVIRONNEMENT’s consolidated data, and at 11 selected entities 4 for the social data, representing 72% of SUEZ ENVIRONNEMENT’s consolidated staff.
- • Furthermore, we performed analytical reviews and consistency tests for 3 additional entities for environmental reporting and 4 additional entities for social reporting.
- • We have tested the calculations on a sampling basis and verified the data reporting at different consolidation levels.
To assist us in our work, we relied on our firm’s experts on environment and sustainable development, under the responsibility of Mr. Éric Duvaud.
We offer the following comments on the reporting process for SUEZ ENVIRONNEMENT COMPANY’s environmental and social data:
The application of procedures has advanced, based especially on efforts to train and make people aware of the network of contributors to environmental reports. However, the proper application of reporting and control procedures still needs to be improved among certain entities and regional offices.
Efforts to enhance internal control and formalize