Fiscal 2020 Universal Registration Document

2.2.9 Our reporting methodology

Choice of indicators

In Fiscal 2020, we continue to disclose our Corporate Responsibility related information and data in our Integrated Report (Chapter 1) and Chapter 2 of the present report.

• As part of the Integrated Report we have presented our Value Creation Model, our Materiality Matrix and our Corporate Responsibility Roadmap Better Tomorrow 2025. These three elements are linked and interdependent.
• Chapter 2 presents our 9 Better Tomorrow 2025 commitments, the highlights of the year and our key performance indicators as well as their progress compared to the previous year.

Sodexo’s Corporate Responsibility strategy requires that workforce and environmental performance be measured with clear indicators. These indicators take into consideration the decentralized and primarily client site-based nature of Sodexo’s operations and were selected to meet the following reporting objectives:

• to comply with legal requirements such as the European non-financial Directive;
• to address the expectations of other external stakeholders, including shareholders and rating agencies;
• to provide reporting that is consistent with the requirements of the Global Reporting Initiative (GRI) and the United Nations Global Compact.

In addition, Sodexo’s indicators:

• are key in allowing us to monitor progress in the areas identified as key topics following our materiality assessment;
• include measures of the tangible benefits Sodexo brings to its clients;
• enhance employee knowledge about Sodexo, increasing awareness and engagement;
• provide visibility on progress for Group and country management.

As part of its progressive journey, Sodexo has added some additional indicators this year and will continue to do so (see List of indicators).

Scope of consolidation

Indicators generally include all entities which are fully consolidated for financial reporting purposes, with the following exceptions:

• a new country added during the fiscal year is included in the reporting scope in the following fiscal year; and 
• acquired entities are included as from the date of acquisition. 

Additional restrictions may be applicable and are specified in the “Limits” section below.

Fiscal 2020 workforce indicators

Workforce indicators are consolidated for all Sodexo entities, except for:

• the number of training hours which excludes the Germany data (see limitations section below);
• the average number of work day absences per employee due to work-related accidents or illnesses and non-work-related accidents or illnesses excludes accident or illness and non-work-related accident or illness for Brazil (including only work-related accidents or illnesses ).

Safety indicators cover On-site Services activity only, representing more than 96% of Group revenues and 97% of our total workforce.

Fiscal 2020 societal and environmental indicators

Societal and environmental indicators are calculated and consolidated for entities representing over 84.3% of Group revenues.

In order to streamline the collection and reporting process for the societal and environmental indicators, we have changed the reporting period. The new reporting period starts on June 1, 2019 and ends on May 31, 2020.

Certain environmental indicators are applicable only to On-site Services or to Benefits & Rewards Services due to the nature of the indicator itself; for example, an indicator relating to the percentage of sustainable seafood purchased relates only to On-site Services entities which provide Foodservices.

Reporting framework and tools

Sodexo’s commitments to social and environmental responsibility have always been central to the Group’s fundamentals. The Group reinforced its workforce and environmental reporting in 2005 with the publication of its first Corporate Responsibility Report and further developed its sustainability performance processes in 2009 when its Corporate Responsibility roadmap, the Better Tomorrow Plan was launched. At the time, the Group committed to report its progress regularly and transparently. In 2016, Sodexo reconfirmed its commitment to continued progress as an employer, a service provider and a corporate citizen through an updated version of our roadmap, Better Tomorrow 2025.

Each year, Sodexo endeavors to improve its processes and to this end, has implemented a reporting tool with two modules for gathering and consolidating information.

Consistency checks are embedded within the tools and additional control testing is performed.

The consolidation of workforce data is performed by Group Human Resources with the exception of the Health and Safety data which is consolidated by Group Health and Safety and the consolidation of environmental data is performed by Group Corporate Responsibility.