Registration Document 2013
Independent verifier’s report information
1. Attestation of presence of CSR Information
We obtained an understanding of the company’s CSR issues, based on interviews with the management of relevant departments, a
presentation of the company’s strategy on sustainable development based on the social and environmental consequences linked to the
activities of the company and its societal commitments, as well as, where appropriate, resulting actions or programmes.
We have compared the information presented in the management report with the list as provided for in the Article R. 225-105-1 of the
French Commercial Code (
Code de commerce
In the absence of certain consolidated information, we have verified that the explanations were provided in accordance with the provisions
in Article R. 225-105-1, paragraph 3, of the French Commercial Code (Code de commerce).
We verified that the CSR information covers the consolidated perimeter, namely the entity and its subsidiaries, as aligned with the meaning
of the Article L.233-1 and the entities which it controls, as aligned with the meaning of the Article L.233-3 of the French Commercial Code
Code de commerce
) with the limitations specified in the “Methodological review” in chapter 2.8 of the management report, notably
regarding the absence of publication of severity rate, absence justified by Accor in chapter 2.5.4 of the present management report.
Based on this work, and given the limitations mentioned above, we confirm the presence in the management report of the required CSR
2. Limited assurance on CSR Information
Nature and scope of the work
We undertook about twenty interviews with the people responsible for the preparation of the CSR Information in the different departments
in charge of the data collection process and, if applicable, the people responsible for internal control processes and risk management, in
Assess the suitability of the Criteria for reporting, in relation to their relevance, completeness, reliability, neutrality, and understandability,
taking into consideration, if relevant, industry standards.
Verify the implementation of the process for the collection, compilation, processing and control for completeness and consistency of the
CSR Information and identify the procedures for internal control and risk management related to the preparation of the CSR Information.
We determined the nature and extent of our tests and inspections based on the nature and importance of the CSR Information, in relation
to the characteristics of the Company, its social and environmental issues, its strategy in relation to sustainable development.
For the CSR Information which we considered the most important
At the level of the consolidated entity, we consulted documentary sources and conducted interviews to corroborate the qualitative
information (organisation, policies, actions, etc.), we implemented analytical procedures on the quantitative information and verified, on
a test basis, the calculations and the compilation of the information, and also verified their coherence and consistency with the other
information presented in the management report;
At the level of the representative selection of entities that we selected
, based on their activity, their contribution to the consolidated
indicators, their location and a risk analysis, we undertook interviews to verify the correct application of the procedures and undertook
detailed tests on the basis of samples, consisting in verifying the calculations made and linking themwith supporting documentation.The
sample selected therefore represented on average 25% of the total workforce, between 12% and 27% of the quantitative environmental
information and 23% of hotels for sustainable procurement.
(2) Sustainable Development department, Human Resources department, Group Procurement department, Design &Technical Services Corporate
Environmental and societal information:
approaches to environmental evaluation and certification, water consumption and water supply
considering local constraints, raw material consumption and measures undertaken to enhance resource efficiency, energy consumption,
measures undertaken to improve energy efficiency, greenhouse gas discharges, territorial impact, economic and social (employment, regional
development, impact on regional and local populations), importance of subcontracting and the consideration of environmental and social issues
in purchasing policies and relations with suppliers and subcontractors, measures undertaken in favour of consumers’ health and safety.
employment (total headcount and breakdown per gender, age, geographical area, hiring and terminations, organisation
of working time, absenteeism, work accidents, notably their frequency and their severity, as well as occupational diseases, training policies,
number of days of training, measures undertaken for gender equality, anti-discrimination policies and actions.
the Netherlands, Australia, New-Zealand, Indonesia, Brazil, Argentina, Uruguay, Colombia, Guatemala, Peru
for water and energy consumptions: France, the Netherlands, Belgium, Luxembourg, Australia, Brazil; for other environmental
indicators: the Netherlands, Belgium, Luxembourg, Australia, New-Zealand, Poland.
for sustainable sourcing: the Netherlands, Luxembourg, Australia, Brazil and United-Kingdom.