RUBIS - 2019 Universal Registration Document

4 CSR AND NON-FINANCIAL INFORMATION - Methodological note

4.5 Methodological note

This section contains a methodological note and a cross-reference table designed to facilitate understanding of the CSR information. Accordingly, it has been decided to present the CSR reporting scope

and methods for reporting CSR information and the key definitions contained in the internal standards for reporting employee and environmental information. These publications will enable the reader to have

a more precise understanding of the field of application and the relevance of each piece of information.

4.5.1 CSR REPORTING SCOPE

4.5.1.1 ENVIRONMENTAL DATA

4.5.1.2 SOCIAL DATA

reporting from the moment that they leave the financial scope.

The scope for employee relations reporting corresponds in principle to the Group’s financial scope. The applicable reporting method is proportional consolidation. The information is presented separately for Rubis Terminal (storage activity) and Rubis Énergie (distribution and support and services activities) and/or by geographic area. Employee-related data from an acquired or created entity is consolidated on its entry into the financial scope (see note 3 to the consolidated financial statements). Data on entities disposed of or liquidated during the fiscal year are excluded from CSR

The consolidation scope for environmental information comprises those entities in which the Group holds a stake of at least 50% and which are included in the financial scope. The exact scope may vary depending on the environmental indicator, according to its relevance and the accounting methods applied (see section 4.5.2 below). Each item of environmental data is published for each business line. Figures are reported for those activities with the most significant environmental impact (storage at Rubis Terminal and refining and shipping at Rubis Énergie). The environmental impact (CO 2 emissions) of Group activities and CO 2 emissions relating to customers’ end use of products have been assessed and published. U n l e s s o t h e r w i s e i n d i c a t e d , t h e environmental data of acquired or created entities is integrated from the time that they enter the financial scope (see note 3 to the consolidated financial statements). Data on entities disposed of or liquidated during the fiscal year are excluded from CSR reporting from the moment that they leave the financial scope.

4.5.1.3 SOCIETAL/ETHICS DATA

The scope for societal reporting corresponds to the Group’s financial scope. The applicable reporting method is proportional consolidation. Employee-related data from an acquired or created entity is consolidated on its entry into the financial scope (see note 3 to the consolidated financial statements). Data on entities disposed of or liquidated during the fiscal year are excluded from CSR reporting from the moment that they leave the financial scope.

130 i Rubis 2019 Universal Registration Document