Compagnies des Alpes // 2019 Universal Registration Document

4 STATEMENT OF NON FINANCIAL PERFORMANCE Methodology note on CSR reporting

4.5.2 DATA COLLECTED The de fi nition of all the data sets to be collected is speci fi ed in a reporting procedure and is mentioned in the reporting tool used (web platform for all three categories: labour, environmental and societal). Data relevance and de fi nition is reviewed every year through feedback after the end of the reporting process. The de fi nition is completed by detailed information to ensure better understanding and facilitate collection: unit, calculation method to be used and rules governing estimates to be applied if necessary,

conversion factors, scope to be taken into account, ideas to be excluded, examples. Three questionnaires have been prepared for the environmental indicator, in order to adapt them to the business: Ski areas, Leisure parks, including both French and International sites, and “tertiary sites”, that is Holding and Supports subsidiaries whose activity is conducted within a building (museum, workshop, etc.).

4.5.3 COLLECTION PROCESS

The data reporting process is the joint responsibility of the Group Human Resources Department and the CSR Department. It is conducted in partnership with the Group Legal Department for regulatory monitoring. After a feedback and preparation (awareness raising, training) phase, the data collection phase begins, followed by a consolidation phase led by the departments mentioned above. Each entity is responsible for collecting and inputting its data.

The data is analysed and checked (N/N-1 changes, consistency tests) to ensure compliance and reliability. At the end of the process, it is consolidated in the form of a table or diagram, and commented on for publication.

4.5.4 LIMITATIONS OF DATA COLLECTION AND RELIABILITY There may be certain limitations on the accuracy and comparability of the data uploaded during the collection process, notably in the case of unavailability. In this case, explanations shall be provided, both in relation to why the data is unavailable and the scope considered.

However, the revision of the de fi nitions framework and consistency checks tend to limit these inaccuracies, ensuring that an overall satisfactory level of reliability is achieved. Furthermore, this information is veri fi ed by an independent third-party body, in this case Mazars. The planning of these audits takes account of the di ffi culties encountered obtaining the data, or the quality of the data, and the history of each site’s own audits. This enables us to gradually ensure the reliability of the data collected by the sites.

Methodologies relating to certain environmental and social indicators may be subject to certain limitations, due to the absence of recognised de fi nitions at national or international level.

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Compagnie des Alpes I 2019 Universal registration document