2013 Registration document and annual financial report - page 98

Registration Document 2013
Corporate responsibility
Independent verifier’s report information
For the other consolidated CSR information, we assessed their consistency in relation to our knowledge of the company.
Finally, we assessed the relevance of the explanations provided, if appropriate, in the partial or total absence of certain information.
We consider that the sample methods and sizes of the samples that we considered by exercising our professional judgment allow us to
express a limited assurance conclusion; an assurance of a higher level would have required more extensive verification work. Due to the
necessary use of sampling techniques and other limitations inherent in the functioning of any information and internal control system, the
risk of non-detection of a significant anomaly in the CSR Information cannot be entirely eliminated.
Qualification expressed
Indicators “Average number of days of medical leave per employee over the year” and “Average number of days of unauthorized leave
per employee over the year” are underestimated outside Europe because of national regulations inducing different interpretations of the
Criteria in these countries.
Based on our work, and under this qualification, we have not identified any significant misstatement that causes us to believe that the
CSR Information, taken together, has not been fairly presented, in compliance with the Criteria.
Without qualifying our conclusion above, we draw your attention to the following points:
Information’s consolidation perimeter goes beyond regulatory requirements. It is a more complete perimeter than the financial one
because it covers all subsidiaries and managed hotels. It can sometimes integrate franchised hotels for some indicators as mentioned
in chapter “methodological review” of the present report.
Except for water and energy consumptions indicators, internal controls conducted at country/area level can turn out to be limited in
some cases, notably for a part of the Charter 21 actions and for some HR indicators.
Regarding sustainable procurement, a work to define indicators has been undertaken in 2013. Nevertheless, some of them are still
misunderstood by contributors.
The “number of employees having attended at least one training course” could present a risk of over-estimation because of disparity
in monitoring tools between countries.
Paris-La Défense, the 18 March 2014
Independent Verifier
French original signed by:
ERNST &YOUNG et Associés
Éric Duvaud
Bruno Perrin
Partner, Sustainable Development
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