Groupe Renault - 2020 Universal Registration Document

140 GROUPE RENAULT I UNIVERSAL REGISTRATION DOCUMENT 2020 Find out more at group.renault.com 02 CREATING SHARED VALUES THAT RESPECT SOCIETY AND THE ENVIRONMENT GROUPE RENAULT: A COMPANY THAT ACTS RESPONSIBLY This list of risks was reviewed by the Group Executive Committee (GEC) and by the Board of Directors' Ethics and CSR Committee (CERSE). Reporting principles This work enabled identification of a list of 31 principal extra-financial risks grouped within the following five areas: social; P societal; P environmental; P human rights; P the fight against corruption and tax evasion. P Policies, procedures and the results of these procedures, including performance indicators, have been established for each of these risks. The 31 principal risks were categorized as E for the main Environmental risks, S for Social and Societal and G for Governance and related to the issues in the materiality matrix (see table in 2.1.6.2 below). Data collection process Each indicator is associated with a coordinator, generally a business-line expert, who has collected, checked and consolidated the data within his/her reporting scope. The indicators are then initially validated by the manager responsible for producing the indicator within his/her activity, then validated again by the manager of the entity concerned. All of the data is consolidated by the CSR department. Reporting scope The EFPD target scope is identical to that of Groupe Renault’s consolidated financial reporting (see section 4.2.6, note 31 to the consolidated financial statements), namely Renault SA, its subsidiaries and controlled entities (within the meaning of Article L. 233-16 of the French Commercial Code). When an indicator does not cover the entire scope, clarifications are provided with the indicator. Data on AVTOVAZ is gradually being included in the CSR reporting scope. Details on the indicators that are included and excluded from the reporting scope can be found in section 2.4 and 2.6.1.2. True and fair and verifiable data Groupe Renault has voluntarily asked one of its statutory auditors to certify a selection of the environmental impacts of its main industrial, office and logistics sites since 1999. This verification is carried out with an equivalent level of assurance to the financial data (reasonable assurance within the meaning of the IFAC’s ISAE 3000 for extra-financial verification). The indicators covered by the reasonable assurance report are listed in note 2.6.6. In accordance with Order no. 2017-1180 of July 19, 2017, on the publication of extra-financial information by certain large companies and groups of companies, amended successively by Act no. 2018-771 of September 5, 2018, Act no. 2018-898 of October 23, 2018, and Act no. 2018-938 of October 30, 2018, Decree no. 2017-1265 of August 9, 2017, to implement Order no. 2017-1180 of July 19, 2017, and the decision of September 14, 2018, amending the decision of May 13, 2013, the Group appointed an independent third party to verify the compliance of the EFPD (Extra-Financial Performance Declaration) and the accuracy of the information contained therein. This information is incorporated in the Renault SA management report.