2013 Registration document and annual financial report - page 96

Registration Document 2013
94
Corporate responsibility
2
Independent verifier’s report information
2.9. INDEPENDENT VERIFIER’S REPORT
ON CONSOLIDATED SOCIAL, ENVIRONMENTAL
AND SOCIETAL INFORMATION PRESENTED
IN THE MANAGEMENT REPORT
This is a free translation into English of the original report issued in the French language and it is provided solely for the convenience of
English speaking users. This report should be read in conjunction with, and construed in accordance with, French law and professional
standards applicable in France.
To the shareholders,
In our quality as an independent verifier of which the admissibility of the application for accreditation has been accepted by the COFRAC,
under the number n° 3-1050, and as a member of the network of one of the statutory auditors of the company Accor, we present our report
on the consolidated social, environmental and societal information established for the year ended on the 31 December 2013, presented in
chapter 2 of the management report, hereafter referred to as the “CSR Information,” pursuant to the provisions of the article L.225-102-1
of the French Commercial Code (
Code de commerce
).
RESPONSIBILITY OFTHE COMPANY
It is the responsibility of the Board of Directors to establish a management report including CSR Information referred to in the article R.
225-105-1 of the French Commercial Code (
Code de commerce
), in accordance with the protocols used by the company, composed of
social reporting protocols, sustainable procurement reporting explanation sheets, Guidelines for the Charter 21 actions and sustainable
development reporting protocol in their updated versions of 2013 (hereafter referred to as the “Criteria”), and of which a summary is
included in the paragraph “Methodological review” of the chapter 2.8 of the management report.
INDEPENDENCE AND QUALITY CONTROL
Our independence is defined by regulatory requirements, the Code of Ethics of our profession as well as the provisions in the article L. 822-11
of the French Commercial Code (
Code de commerce
). In addition, we have implemented a quality control system, including documented
policies and procedures to ensure compliance with ethical standards, professional standards and applicable laws and regulations.
RESPONSIBILITY OFTHE INDEPENDENTVERIFIER
It is our role, based on our work:
ƒƒ
to attest whether the required CSR Information is present in the management report or, in the case of its omission, that an appropriate
explanation has been provided, in accordance with the third paragraph of R. 225-105 of the French Commercial Code (Code de commerce)
(Attestation of presence of CSR Information);
ƒƒ
to express a limited assurance conclusion, that the CSR Information, overall, is fairly presented, in all material aspects, in according with
the Criteria (Limited assurance on CSR Information).
Our verification work was undertaken by a team of seven people between October 2013 and March 2014 for an estimated duration of
twelve weeks.
We conducted the work described below in accordance with the professional standards applicable in France and the Order of 13 May 2013
determining the conditions under which an independent third-party verifier conducts its mission, and in relation to the opinion of fairness
and the reasonable assurance report, in accordance with the international standard ISAE 3000
(1)
.
(1) ISAE 3000 – Assurance engagements other than audits or reviews of historical information
1...,86,87,88,89,90,91,92,93,94,95 97,98,99,100,101,102,103,104,105,106,...344
Powered by FlippingBook