Compagnie des Alpes - 2017 Registration Document

4 SOCIAL, SOCIETAL AND ENVIRONMENTAL INFORMATION Methodology note on CSR reporting

4.1 Methodology note on CSR reporting

4.1.1

REPORTING SCOPE

The reporting period in principle corresponds to the fiscal year, i.e. from 1 October to 30 September of the following year. In a few limited cases, the data may relate to the previous calendar year (invoicing of services for the calendar year). Changes in consolidation scope during the year : concerning social reporting, sites joining (opening of new site/entity or acquisition of an existing site/entity) the scope are included in reports if they are part of the headcount for a period of at least six months during the fiscal year. Sites exiting the scope are excluded from reporting. Grévin Seoul, opened in July 2015, is included in the environmental and societal information but excluded from the social scope due to problems encountered obtaining the necessary figures for the 2015/2016 fiscal year. As it employs 17 people, the site accounts for a very small part of the Group’s activity.

Non-financial reporting is conducted over all Group entities falling within the scope of fully consolidated companies. These entities (subsidiary or site) are grouped in three operational sectors: Ski areas, Leisure destinations, Group Development. In addition, a final segment groups “Holdings and supports”. There are two special cases detailed in the table below. Certain subsidiaries: z only report social data, but not environmental or societal data, owing to a lack of activity justifying an impact in this regard; z do not report any data, even social data, owing to the fact that they have no headcount, nor any environmental or societal impact.

All changes in the past two fiscal years are shown in the environmental segment on a like-for-like basis.

Existence of reporting

Social

Environmental

Societal

Ski areas ADS; DAL/SC2A/Pierre&Neige; GMDS; Méribel Alpina; SAP; SCV; SEVABEL; STGM; STVI/Valbus

Yes Yes No

Yes No No

Yes No No

CDA Ski Diffusion

DAI; SCIVABEL; Skigloo; SAG

Leisure destinations Belpark (Bellewaerde, Walibi Belgium & Aqualibi); France Miniature; Futuroscope/Futuroscope Destination; Musée Grévin (Paris); Grévin & Cie (Parc Astérix); Walibi Holland/Walibi Holiday Park; Avenir Land (Walibi Rhône Alpes)

Yes Yes No

Yes No No

Yes No No

CDA DL; Walibi World

CDA Brands; Immoflor NV; Premier Financial Services; HHH

Group Development CDA Productions (Workshops); Grévin Montréal; Grévin Prague; By Grévin

Yes No Yes No

Yes Yes No No

Yes Yes No No

Grévin Seoul

CDA Management

CDA Beijing

Holdings and supports CDA (Paris and Chambéry); CDA DS (Chambéry); INGELO

Yes No

Yes No

Yes No

CDA Financement; Loisirs Ré

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Compagnie des Alpes I 2017 Registration Document