EDF / 2018 Reference document

ENVIRONMENTAL AND SOCIETAL INFORMATION – HUMAN RESOURCES Reporting system and methodology

3.9

REPORTING SYSTEM AND METHODOLOGY

REPORTING SYSTEM 3.9.1 The reporting system complies with the obligations of French law, in particular the Order dated 19 July 2017 on the publication of non-financial information by certain large companies and groups of companies, and its implementing decree of 9 August 2017; Article 173 of the Law of 15 August 2015 on Energy Transition for Green Growth; and the Law of 27 March 2017 on the duty of care of parent companies and ordering companies. Even before the obligation to have financial statements audited by an Independent Third Party Organisation under Article L. 225-102-1 of the French Commercial Code in 2013, the Group had already made a voluntary commitment to do so in 2007. The sustainable development information published by the Group forms the basis for evaluations by ratings agencies or non-financial analysis departments on behalf of investors.

consolidation on the year following the date of acquisition for environmental data, and the year of acquisition for social data if the acquisition was made more than six months from the reporting date. Workforce data for staff registered at 31 December and the data relating to the capacities of entities sold during the fiscal year is not included in the scope of consolidation. The reporting indicators are used on the following basis: the scope of consolidation established by the Financial Department; ■ the aforementioned rules in terms of variation of scope; ■ the criteria linked to relevance of the subsidiaries’ activities in terms of ■ environmental and social impact: for the environmental data, data from industrial activities that are ■ significant in terms of environmental impact is reported, therefore, some subsidiaries included in the financial scope may not appear in the report due to their activity or their small size with respect to the environmental challenges, concerning social data, the selection criterion is the entity’s workforce ■ (greater than 50). For 2018, given the criteria presented above, the differences between the reporting scopes for the social and environmental indicators are as follows: subsidiaries taken into account in the reporting of environmental indicators and ■ not in the reporting of social indicators: EDF Belgium (Belgium), EES (USA); subsidiaries taken into account in the reporting of social indicators and not in the ■ reporting of environmental indicators: Citelum, G2S, CHAM, EDF Trading and China Holding. Given the collection difficulties, the reporting scope may vary depending on the indicators. It is specified in the table of indicators for each indicator provided.

3.

3.9.2

METHODOLOGY FOR SOCIAL AND ENVIRONMENTAL DATA

Reporting scope 3.9.2.1 Principles

The scope covered by the reporting process (economic, environmental and social indicators) includes the entire EDF group as defined by the financial consolidation. More precisely, this scope includes EDF and the comprehensively integrated subsidiaries (integration of 100% of the value of the social and environmental indicators). Subsidiaries accounted for using the equity method are excluded from the reporting scope. The social and environmental data are consolidated according to financial standards (IAS-IFRS) (1) . The entities acquired during the fiscal year are included in the scope of

Scope of environmental indicators

List of main entities included in the consolidation scope of the social and environmental data as of 31/12/2018

Scope of social indicators

EDF Prod. & Commerce EDF Regulated activities

Électricité de France (parent company)

X X X X X X X X X X

X X X X X X X X X X X X X X X X X X X

Enedis (France)

SEI (parent company)

EDF PEI (France)

Électricité de Strasbourg (France)

EDF Renewables (France)

Dalkia (France)

Framatome (France)

Other activities

SOCODEI (France)

EES (USA)

Citelum (France)

G2S (France)

CHAM (France)

EDF Trading (United Kingdom)

UK

EDF Energy

X X X X X X

Italy

Edison

Other international

EDF Luminus (Belgium) EDF Belgium (Belgium)

EDF Norte Fluminense (Brazil)

MECO (Vietnam)

China Holding (China)

Group reporting guidelines, chapter 6. (1)

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EDF I Reference Document 2018