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Social responsibility
Carrefour’s non-financial results
Report by an independent third party on the consolidated
2.4.4
company, environmental and societal information set forth in
the management report
Financial Year ended December 31, 2015
We performed our work in accordance with the French professional
standards and with the order dated 13 May 2013 defining the
To the Shareholders,
conditions under which the independent third party performs its
In our capacity as independent third party, certified by COFRAC under
engagement and with ISAE 3000
(2)
concerning our conclusion on the
number 3-1058
(1)
and member of the Carrefour network of the fairness of CSR Information.
company's Statutory Auditor, we hereby report to you on the
Attestation regarding the completeness of CSR
1.
consolidated human resources, environmental and social information
Information
for the year ended December 31, 2015, included in the management
report (hereinafter named "CSR Information"), pursuant to article On the basis of interviews with the individuals in charge of the relevant
L.225-102-1 of the French Commercial Code (Code de commerce).
departments, we obtained an understanding of the Company’s
sustainability strategy regarding human resources and environmental
Company’s responsibility
impacts of its activities and its social commitments and, where
applicable, any actions or programmes arising from them.
The Board of Directors of Carrefour is responsible for preparing a We compared the CSR Information presented in the management
company's management report including the CSR Information report with the list provided in article R.225-105-1 of the French
required by article R.225-105-1 of the French Commercial Code in Commercial Code.
accordance with the protocol used by the Company (hereinafter the
For any consolidated information that is not disclosed, we verified that
"Guidelines"), summarised in the management report and available on
explanations were provided in accordance with article R.225-105,
request from the company's head office.
paragraph 3 of the French Commercial Code.
Independence and quality control
We verified that the CSR Information covers the scope of consolidation,
i.e., the Company, its subsidiaries as defined by article L.233-1 and the
controlled entities as defined by article L.233-3 of the French
Our independence is defined by regulatory texts, the French Code of
Commercial Code within the limitations set out in the methodological
ethics (Code de déontologie) of our profession and the requirements of
note, presented in 2.4.3 section of the management report.
article L.822-11 of the French Commercial Code. In addition, we have
implemented a system of quality control including documented Based on the work performed and given the limitations mentioned
policies and procedures regarding compliance with the ethical
above, we attest that the required CSR Information has been disclosed
requirements, professional standards and applicable legal and in the management report.
regulatory requirements.
Conclusion of the fairness of CSR Information
2.
Responsibility of the independent third
Nature and scope of our work
party
We conducted about thirty interviews with the persons responsible for
preparing the CSR Information in the departments in charge of
collecting the information and, where appropriate, responsible for
On the basis of our work, our responsibility is to:
internal control and risk management procedures, in order to:
attest that the required CSR Information is included in the
●
assess the suitability of the Guidelines in terms of their relevance,
●
management report or, in the event of non-disclosure of a part or all
completeness, reliability, neutrality and understandability, and
of the CSR Information, that an explanation is provided in
taking into account industry best practices where appropriate ;
accordance with the third paragraph of article R.225-105 of the
French Commercial Code (Attestation regarding the completeness
verify the implementation of data-collection, compilation,
●
of CSR Information);
processing and control process to reach completeness and
consistency of the CSR Information and obtain an understanding of
express a limited assurance conclusion that the CSR Information
●
the internal control and risk management procedures used to
taken as a whole is, in all material respects, fairly presented in
prepare the CSR Information.
accordance with the Guidelines (Conclusion on the fairness of CSR
Information).
We determined the nature and scope of our tests and procedures
based on the nature and importance of the CSR Information with
express, at the request of the Company, a reasonable assurance as
●
respect to the characteristics of the Company, the human resources
to whether the information identified by the symbol
þ
in the
and environmental challenges of its activities, its sustainability
chapter 2 of the management report was prepared, in all material
strategy and industry best practices.
respects, in accordance with the Guidelines.
Our work involved 5 persons and was conducted between September
2015 and march 2016 during a 14 week intervention period.
whose scope is available on the website
www.cofrac.fr(1)
ISAE 3000 – Assurance engagements other than audits or reviews of historical financial information
(2)
2015 REGISTRATION DOCUMENT
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