EURAZEO_REGISTRATION_DOCUMENT_2017
EURAZEO’S CORPORATE SOCIAL RESPONSIBILITY
CSR in the investment policy
2.1.2
CRITERIA EXAMINED AND INFORMATION USED
The list of criteria examined derives from a cross-cutting analysis of several recognized French and international standards: the Principles for Responsible Investment (PRI); •
Article 225 of the Grenelle II law; • the Global Reporting Initiative; • the work of the France Invest ESG Commission; •
Criteria examined Eurazeo’s objective is for each due diligence process to yield a comprehensive overview of the investment target’s CSR challenges, risks and opportunities. To this end, Eurazeo has developed an approach built on the following dimensions: environment, social, societal, supply chain, ethics and governance.
the 10 principles of the United Nations Global Compact; • the United Nations Sustainable Development Goals; • the CDP's climate change questionnaire; • the Sustainability Accounting Standards Board (SASB) Materiality • Map.
MATRIX OF CRITERIA AND ISSUES EXAMINED
2
ETHICS AND GOVERNANCE
SOCIAL Employment (workforce, variations, turnover and compensation) Organization of work (working time and absenteeism) Labor relations (organizationofsocialdialogue and collective agreements) Health and safety (working conditions, health insurance, workplace accidents) Training (policy, hours delivered) Equal treatment (gender equality, fight against discrimination) ILO Conventions (freedom of association, discrimination, forced labor and child labor)
ENVIRONMENT General policy (approach, awareness raising/ training, risk prevention, provisions and guarantees)
SOCIETAL Territorial, economic and social impact (employment, local development) Relationships with stakeholders (dialogue, partnership) Corporate philanthropy,
Fair trade practices (ethics, corruption) Health and safety of consumers and users (quality, communication, transparency)
Pollution (prevention, reduction, repair of discharges – air, water, soil, nuisances) Circular economy (waste management, food waste, use of ressources: water, energy, raw materials)
(donations to associations)
Human rights (actions taken)
(CS) Diversity and independence of the Supervisory Board (SB) Committees of the Supervisory Board Risk management
Protection of biodiversity (measures to assess impact, develop, protect) CLIMATE Emissions (significant sources of GHG emissions) Adaptation to climate change (physical and transition risks)
SUPPLY CHAIN Suppliers and subcontractors Procurement policy and subcontracting
and internal control system Crisis management, e-reputation
Social and environmental impacts related to the supply chain
Raw materials and scarcity of resources
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Eurazeo
2017 Registration document
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