- For the key performance indicators and other quantitative outcomes that we considered to be the most important (*), we implemented:
- – analytical procedures that consisted in verifying the correct consolidation of collected data as well as the consistency of changes thereto;
- – substantive tests, on a sample basis and using other selection methods, that consisted in verifying the proper application of definitions and procedures and reconciling data with supporting documents. These procedures were conducted for a selection of contributing entities (**) and covered between 23% and 98% of the consolidated data selected for these tests.
- We assessed the overall consistency of the Statement in relation to our knowledge of the entire Company.
The procedures conducted in a limited assurance review are substantially less in scope than those required to issue a reasonable assurance opinion in accordance with the professional guidelines of the French Institute of Statutory Auditors (Compagnie Nationale des Commissaires aux Comptes, CNCC); a higher level of assurance would have required us to carry out more extensive procedures.
At the request of the Company, we conducted additional procedures enabling us to express a reasonable assurance conclusion on the following information, also identified by the sign ☑ in the Statement:
- Environmental indicators: electricity consumption; total energy consumption; total renewable energy consumption; Scope 1 and Scope 2 greenhouse gas emissions; emissions reduction trajectory; volume (tonnage and cubic metres) of concrete, cement, steel and bitumen and floor area in square metres used to calculate VINCI Immobilier’s Scope 3 greenhouse gas emissions; and Scope 3 emissions by motorway u sers in France and VINCI Airports users.
- Health and safety and other workforce-related indicators: lost-time work accident frequency rate for employees; work accident severity rate for employees.The procedures conducted were similar in nature to those described above to express limited assurance, but more extensive. In particular, w e implemented:
- analytical procedures that consisted in verifying the correct consolidation of collected data as well as the consistency of changes thereto;
- substantive tests, on a sample basis, that consisted in verifying the proper application of definitions and procedures and reconciling data with supporting documents.
The selected sample represented between 53% and 95% of the information identified by the sign ☑.
Paris-La Défense, 9 February 2023
One of the Statutory Auditors
Deloitte & Associés
Mansour Belhiba
Partner, Audit
Catherine Saire
Partner, Sustainable Development
(*) Environmental indicators: purchased water consumption; consumed water taken directly from natural environments (concessions); phytosanitary product consumption at concessions; hazardous and non-hazardous waste produced; percentage of waste (hazardous and non-hazardous) recovered; percentage of revenue from ISO 14001-certified activities; ISO 14001-certified revenue (works agencies); ISO 14001-certified tonnage (quarries, coating plants and binder plants owned); kilometres of ISO 14001-certified motorways; percentage of reclaimed asphalt pavement used in asphalt mix; number of projects awarded environmental certifications or labels and corresponding revenue (external certifications or labels); “no net land take” and land recycling indicators (VINCI Immobilier).
Health and safety and other workforce-related indicators: end-of-period workforce (split by age, gender, geographical area and socio-professional category); number of temporary employees in full-time equivalent; total recruitment; total departures (of which number of redundancies); total training hours (of which safety training); number of employees trained; occupational illness severity rate; total days of absenteeism; actual hours worked; number of employees with a disability; average salary of VINCI employees; average salary of VINCI’s female employees.
(**) Environmental indicators: ASF – Direction Régionale Aquitaine Midi-Pyrénées; VINCI Airports; Nantes Atlantique airport (France); VINCI Energies France; VINCI Energies International Systems; Transelec Common Inc. (Canada); VINCI Energies Europe East; Winterthur (Switzerland); VINCI Construction; Chantiers Modernes Construction M10 (France); Soletanche Freyssinet; Soletanche Bachy; Tierra Armada (Spain); Cimesa (Mexico); Eurovia France; Eurovia Délégation Centre-Est (France); Major Projects Division, VINCI Construction; Lyon–Turin (TELT) rail tunnel project – Avrieux shafts (France); VINCI Construction UK; EcoPark South (UK); VINCI Construction Europe and Africa; Sogea-Satom Maroc (Morocco); VC Germany (Germany); VINCI Construction Americas and Oceania; VC Québec (Canada); VINCI Immobilier.
Health and safety and other workforce-related indicators: Cofiroute; VINCI Airports; VINCI Energies France; VINCI Energies International Systems; Transelec Common Inc. (Canada); Soletanche Freyssinet (France); VINCI Construction Grands Projets; Cairo metro (Egypt); VINCI Construction Europe; Networks France Division, VINCI Construction; Signature SAS (France).
This is a free English translation of the report by one of the Statutory Auditors issued in French and is provided solely for the convenience of English-speaking readers. This report should be read in conjunction with, and construed in accordance with, French law and professional standards applicable in France.