CSR reporting standards

Since the creation of its CSR reporting in 2000, ENGIE has drawn inspiration from the GRI (Global Reporting Initiative) framework to demonstrate the sustainability of its strategy. While its CSR reporting has subsequently evolved with the successive entry into force of French and European regulations, ENGIE has constantly endeavored to make this reporting an operational steering tool to improve its non-financial performance and a communication tool on the most material sustainable development issues.

Each year, ENGIE's Universal Registration Document contains three thematic CSR reports, the latest editions of which are as follows:

ESG reporting methodologies

The following methodology notes detail the calculation methods used for ESG reporting indicators, as well as their scope of coverage.

• Environmental reporting
  • Methodology note on GHG emissions
  • Methodology note on avoided emissions
  • Methodology note on the European Taxonomy
• Social reporting
  • Methodology note on the reporting of social quantitative data
  • Methodology note on health & safety indicators

Non-Financial Statements (NFS)

European Directive 2014/95/EU on the publication of non-financial reporting by companies, known as the "NFRD Directive", was transposed into French law in the summer of 2017. In application of this Directive, since 2018 ENGIE has published on its website an Non-Financial Statement (NFS), the successive editions of which are provided below.

Statutory Auditors' Assurance Notices

Pursuant to the NFRD Directive, the Group has appointed its Statutory Auditors as independent third-party bodies to express their opinion on this Non-Financial Performance Statement. In addition, the Group has chosen to have an additional selection of indicators certified by its Statutory Auditors each year, with a reasonable level of assurance, to reinforce the transparency and reliability of its extra-financial reporting. 

The latest editions of these two reports are provided below:

Correspondence table for GRI indicators

The document below provides a table of correspondence between the nomenclatures of the GRI reference framework and the most recent information in ENGIE's CSR reporting.

Reporting TCFD

The TCFD (Task Force on Climate-Related Financial Disclosures) is an international initiative created in 2017 that encourages companies to produce clear reports concerning the financial impact of climate change by informing four axes: governance, strategy, risk management and measures & objectives. 

ENGIE has supported the TCFD's approach since its inception and is adapting its climate reporting to follow the TCFD's recommendations, in particular with the aim of eventually publishing a comprehensive assessment of the regulatory, technological, market, reputational and physical risks associated with climate change. 

The latest TCFD report, published as an appendix to the 2023 integrated report, is as follows:

SASB Reporting

SASB (Sustainability Accounting Standards Board) is a North American organization created in 2011, whose ambition is to standardize the non-financial information deemed essential for investors to know for each business sector at international level. 

In application of its "Say on Climate" resolution voted at the Annual General Meeting in 2022, ENGIE publishes the information required by the SASB standard deemed most relevant to its activities - namely the "Electric utility & Power generation" standard - over the previous three years. 

All the data provided is public and ENGIE specifies in the last column its source in the Group's publications. When the data required by this standard is not public or not available, ENGIE specifies this and has endeavored to provide the most relevant data available, in particular certain data which is provided for the Group perimeter and not for the strict perimeter of electricity generation and sales activities.

The Group's latest SASB reports are as follows:

Bloomberg Gender-Equality Index (GEI) KPI

The Bloomberg Gender-Equality Index (GEI) tracks the performance of companies that undertake to publicly disclose their efforts to support gender equality.
The table below includes the main indicators requested by Bloomberg on this subject.

ADEME : ENGIE’s greenhouse gas emission reports (BEGES) in France

French regulations require companies headquartered in France to draw up GHG reports for the national territory every 4 years, using a methodology very similar to that adopted internationally (GHG Protocol). These reports are published on the website of the French Agency for Ecological Transition (ADEME).

Global Compact reporting

The Global Compact was set up in 2000 by the United Nations, which calls on companies to act responsibly and play an active part in sustainable development. The Global Compact invites companies to adopt, support and apply, within their sphere of influence, 10 fundamental principles in terms of human rights, labor rights, the environment and the fight against corruption.

ENGIE is one of the founding members of the French Global Compact network, and its senior executives renew their commitment to the Global Compact principles every year. Since 2010, the Group has published an annual progress report in the "Global Compact Advanced" category for all these principles, and details those relating to principle n°10 on fighting corruption in a specific report. Information on the 21 criteria required to be in this category can be consulted online directly on the Global Compact website.

The Group is also a signatory to the CEO Water Mandate, and is committed to taking action on the six key elements of water management, reporting annually in a progress report.

The latest editions of these commitments and progress reports are provided below.

ISO certifications and standards

As a leader in the energy transition, ENGIE ensures that the conduct of its activities and industrial facilities, particularly the riskiest, is based on international ISO standards, especially those concerning its corporate social responsibility, so as to best guarantee the safety of those involved, improve the quality of its services and facilities, and avoid, limit or reduce their impact on the environment and people.

To this end, the Group is particularly committed to the following six international ISO standards:

• ISO 9001: Quality Management;
• ISO 14001: Environmental Management;
• ISO 26000: CSR Guidelines;
• ISO 27001: Information Security Management;
• ISO 37001: Anti-corruption management;
• ISO 45001: Occupational health and safety management

ISO 9001: Quality Management

The ISO 9001 quality management standard is designed to ensure the reliability of a company's operations and organization, through the implementation of processes structuring its activity, coupled with a continuous improvement system. 

Here are some of the Group's ISO 9001-certified entities.

Find out more about:

>> ISO 9001-certified quality management at Tractebel (Belgium)
>> Quality management at EEC (New Caledonia) certified ISO 9001

ISO 14001 standard: Environmental Management

The ISO 14001 standard on environmental management aims to enable companies to take environmental issues into account in all their activities, and thus improve their environmental performance.

As part of its commitment to environmental responsibility, the Group encourages environmental management certification for all its activities impacting or dependent on the environment, i.e. all Group activities excluding tertiary, commercial or trading activities. For activities covered by this standard, the Group leaves it up to each entity to decide whether or not certification is appropriate, and if so, how. 

At the end of 2023, 75% of sales concerned by this standard were covered by ISO 14001 certification, EMAS (Eco Management and Audit Scheme) certification (the enhanced European translation of ISO 14001 certification), or other equivalent external or internal certifications.

Here are a few Group entities certified to ISO 14001.

Find out more about:

>> ENGIE's environmental management
>> Quality management at EEC (New Caledonia) ISO 14001 certified
>> The environmental declaration for the ISO 14001-certified Doel nuclear power plant (Belgium)
>> The environmental declaration for the ISO 14001-certified Tihange power plant (Belgium)

ISO 26000: CSR guidelines

The ISO 26000 standard presents guidelines for any type of organization seeking to assume its social responsibility. This standard does not lead to certification, but ENGIE has used it as a basis for structuring its CSR policy and, in particular, its dialogue with stakeholders, i.e. regular meetings with NGOs and associations, as well as the development of long-term partnerships in connection with ENGIE's activities.

Find out more about:

>> ENGIE's dialogue with its stakeholders

ISO 27001: Information security management

The ISO 27001 standard for information security management aims to secure information essential to a company's business, and to guarantee access to shared information.

Aware of the risks associated with the cybersecurity of data and information systems, and of the growing number of regulatory changes in this area, ENGIE's operating entities are using the ISO 27001 standard as a basis for certification procedures, sometimes at the request of their own customers, sometimes in application of national regulations specific to critical infrastructures. 

Here are some of the Group's entities certified to ISO 27001 or equivalent.

ISO 37001 standard: Anti-corruption management

The ISO 37001 standard for anti-corruption management aims to prevent, detect and deal with corruption issues that may affect the company.

As part of its integrity approach, ENGIE attaches particular importance to the fight against corruption, carries a strong zero-tolerance message and carries out external audits of its system. As early as 2015, the Group obtained certification of its anti-corruption system issued by Mazars and ADIT. In 2018, the Group introduced annual audits of ISO 37001 certification, which has been renewed every year since. All these audits are carried out at Group level and in several operating entities representative of its activities.

Find out more about:
>> ENGIE's ethics and compliance procedures

In addition, several Group entities have set up their own ISO 37001 certification audits, such as our subsidiary Tractebel, which offers consulting and engineering services in the fields of energy, nuclear and water infrastructures.

Find out more about:
>> Tractebel's ethics and compliance procedures

ISO 45001: Occupational health and safety management

The ISO 45001 occupational health and safety management standard aims to improve employee safety, reduce workplace risks and create better, safer working conditions.

The Group allows each operating unit to decide whether or not to apply for certification to this standard, depending on the health and safety risks identified. Other occupational health and safety management standards such as MASE in France and VCA in Belgium are used by certain entities. 

Here are a few examples of ISO 45001 certification of ENGIE entities:

Find out more about:

>> CPCU certification (France) certified ISO 45001
>> Quality management at EEC (New Caledonia) certified ISO 45001