Methodology of CSR reporting
The methodological notes detail the calculation methods used for the CSR reporting indicators as well as their scope of coverage.
The CSR reporting
From the creation of its CSR reporting in 2000, ENGIE was inspired by the GRI (Global Reporting Initiative) standards to demonstrate the sustainability of its strategy. It updated its CSR reporting with the entry into force of national, European or international regulations, constantly making sure to make this tool an operational management and communication tool for its challenges.
Statutory Auditors' Assurance Notices
ENGIE voluntarily appoints its Statutory Auditors to express a reasonable assurance opinion on a selection of social and environmental indicators.
European Directive on the disclosure of non-financial information
Ordinance 2017-1180 dated July 19, 2017 and Decree 2017-1265 dated August 9, 2017 transposed European Directive 2014/95/EU as regards disclosure of non-financial information by companies (the “CSR Directive”) via the Non-Financial Statement (NFS).
Correspondence table between the GRI standard and the Group's CSR information
TCFD Task Force on Climate-Related Financial Disclosures
ENGIE is committed to communicating more about the impact that climate change could have on its activities and how it intends to take them into account to adapt its activity and strategy.
An internal task force has been created to adapt the reporting to TCFD recommendations, in particular the assessment within 5 years of regulatory, technological, market, reputation and physical risks.
ENGIE SASB Disclosure
SASB (Sustainability Accounting Standards Board) is a North American NGO created in 2011 whose ambition is to standardize the non-financial information deemed essential to know for investors for each sector of activity at the international level.
In application of its commitment made in the framework of its "Say on Climate" resolution voted at the General Meeting of April 21st, 2022, ENGIE publishes in the attached report the information requested by the SASB standard considered the most relevant for its activities - namely the "Electric utility & Power generation" standard - on the 2019 to 2021 data.
All the data provided are public and ENGIE specifies in the last column their source in the Group's publications. When the data requested by this SASB standard are not public or not available, ENGIE specifies this and has endeavored to provide the most relevant data available, in particular certain data are provided for the Group's perimeter and not for the strict perimeter of the electricity production and sale activities.
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ENGIE supports the Global Compact
The Global Compact was put in place in 2000 by the United Nations following an initiative by its Secretary General urging businesses to act responsibly and take an active part in sustainable development.
It invites companies to adopt, support and apply in their sphere of influence 10 fundamental principles in terms of human rights, labor rights, environment and fight against corruption.
ENGIE is one of the founding members of the French network of the Global Compact. The Group has published each year since 2010 its Progress Report in the “Global Compact Advanced” category. Information relating to the 21 criteria required to be in the “Global Compact Advanced” category can be viewed online directly on the Global Compact website.
The Group is also a signatory to the CEO Water Mandate and undertakes to act on six key elements of water management and to report annually on its progress.
