Methodology
Group reporting methodology
Progress in sustainable development performance is tracked through the use of dedicated indicators and by identifying outstanding accomplishments. The CNP Assurances Group discloses its CSR indicators in accordance with the provisions set out in Articles R.225‑104 to R.225‑105‑2 of the French Commercial Code. The notes to the 2015 Corporate Social Responsibility Report set out these indicators in detail for each country.
Guidelines and definition
The indicators and reporting processes have been defined for all Group entities. This process serves as a reference for the various persons involved at CNP Assurances and at all subsidiaries in preparing this section. It describes the issues, roles, indicators and data collection processes, as well as the main identified risks and the system for controlling and managing these risks.
The process was set up using Global Reporting Initiative (GRI) guidelines. The reference indicators are presented on the GRI website: https://www.globalreporting.org.
Scopes
The indicators cover all fully consolidated entities in the CNP Assurances Group, namely, unless otherwise stated, CNP Assurances (for environmental data excluding 2,860 sq.m. at regional sites), CNP IAM, Previposte, ITV, CNP International, La Banque Postale Prévoyance, MFPrévoyance, CNP Partners (for environmental data excluding CIS offices in Italy and France), CNP Assurances Compañia de Seguros, Caixa Seguradora group, CNP UniCredit Vita, CNP Cyprus Insurance Holdings, CNP Europe Life and CNP Santander Insurance and their consolidated subsidiaries. Indicators for the Group’s consolidated subsidiaries are presented on a 100% basis. Differences compared with 2014 are the inclusion of CNP Santander Insurance and the removal of CNP Barclays Vida y Pensiones.
The term “CNP Assurances” covers the legal entities CNP Assurances, CNP IAM, Previposte, ITV and CNP International. The scope for water and energy use includes the facilities in Paris, Angers and Arcueil, but excludes regional offices; this corresponds to 91% of CNP Assurances employees.
The level of coverage for each indicator is presented in the tables. It represents the headcount of entities included in the calculation of the indicator divided by the total headcount of the consolidated Group, excluding the branches in Italy and Denmark. Section 4 therefore covers a total of 99.54% of the consolidated Group’s employees at 31 December 2015.
Change is the percentage difference between the 2014 and 2015 data. It was noted that the aforementioned change of scope did not materially influence the rate of change. In the event of major adjustments to the scope explaining a particular rate of change, the rate of change is also presented at constant scope.
Reporting period
Indicators mapping movements cover the period from 1 January 2015 to 31 December 2015 (excluding CNP Assurances business travel, which is presented over a trailing 12-month period from 1 November 2014 to 30 October 2015); indicators of stocks are as at 31 December 2015.
Historical data and changes in scope
Differences compared with 2014 are the inclusion of CNP Santander Insurance and the removal of CNP Barclays Vida y Pensiones. Slight variations in scope can appear when indicators have not been provided for an entity or sub-entity in 2014, but have been in 2015.
Reporting, control and consolidation method
Indicators are reported by operational departments (HR, building management and purchasing), and are broken down by facility where necessary. The accounting consolidation system is also used for CSR reporting. CSR officers have been appointed for each entity (a total of 16 CSR officers). They prepare the first level of consolidation within the entity concerned. Thirteen validators check the data from their entities. The CNP Assurances Sustainable Development department is responsible for overall consolidation and carries out consistency checks on all the information collected from these CSR officers.
Implementing CSR reporting in 2006 has led to a steady improvement in the quality of non-financial data, particularly environmental data. Certification by the Statutory Auditors and use of the Group consolidation system for CSR reporting in the past three years have also enabled quality standards to be tightened. A dedicated collaborative web platform was set up in 2015. These developments have helped to drive progress in the Group’s CSR programme by making it easier to manage initiatives within each business.
Consolidated ratios for all entities are calculated by weighting reported ratios based on each entity’s headcount.
Limitations to the completeness and reliability of information
Estimates have been used for certain environmental data, where more exact information is not available. This applies in particular to water and energy consumption data for buildings, which is sometimes estimated on a pro-rata basis based on the number of square metres (Arcueil, CNP Europe Life sites). Furthermore, the definitions of social indicators may differ slightly between countries. However, the consolidated indicators used are consistent and material. The guidelines were deployed in 2014 in foreign subsidiaries, and certain definitions, such as those for absenteeism, training and remuneration, were harmonised from one subsidiary to the next.
Verification
One of our Statutory Auditors performed an analysis to verify the existence and fair presentation of information that falls within the scope of Article 225 of the French Commercial Code. A fairness review was performed for the most significant information, including detailed tests on the corresponding measurable indicators, and the other information was reviewed for consistency.
Names of entities
To make this report easier to read, the names of certain entities have been simplified. For example, CNP Argentina is used for CNP Assurances Compañia de Seguros, LBPP for La Banque Postale Prévoyance, CNP CIH for Cyprus Insurance Holdings, and CNP Santander for CNP Santander Insurance.