Furthermore, more specifically, we have also:
- reviewed the internal control procedures, risk management processes, and calculation methods implemented by the company to determine its greenhouse gas (GHG) emissions;
- assessed, based on sampling, the emission factors used and the related conversion calculations, as well as the calculation and extrapolation assumptions, taking into account the inherent uncertainty linked to the current state of scientific or economic knowledge and the quality of external data used;
- evaluated the compliance of the climate change mitigation transition plan described in the aforementioned section 2.2.2.1 of the sustainability statement with the requirements of the ESRS E1 standard.
Information provided in application of social standards (ESRS S1)
The information published regarding the company’s workforce (ESRS S1) is presented in section 2.2.3.1 Own workforce of the Sustainability Statement.
We set out below the elements that have been the subject of particular attention in relation to our assessment of the compliance of this information with the ESRS.
Our main procedures regarding this information consisted in, based on interviews conducted with management or individuals we deemed appropriate, in particular with the Human Resources Department, notably to:
- reviewing the process for collecting and compiling qualitative and quantitative information aimed at the publication of material disclosures in the Sustainability Statement
- carrying out procedures to verify the consolidation of this data.
- assessing the appropriateness of the information presented in the aforementioned section of the Sustainability Statement and its overall consistency with our understanding of the entity.
We also :
- reviewed the internal risk management procedures implemented by the entity to ensure the compliance of the published information;
- compared the published information with items included in the consolidated financial statements and with certain internal data related to accounting, such as management reports;
- inspected, on a sampling basis, supporting documents against the corresponding information;
- verified the arithmetic accuracy of the calculations used to produce this information.
Compliance with the reporting requirements set out in Article 8 of Regulation (EU) 2020/852
NATURE OF PROCEDURES CARRIED OUT
Our procedures consisted in verifying the process implemented by Sodexo to determine the eligible and aligned nature of its activities or the activities of the entities included in the consolidation.
They also involved verifying the information reported pursuant to Article 8 of Regulation (EU) 2020/852, which involves checking:
- the compliance with the rules applicable to the presentation of this information to ensure that it is readable and understandable;
- on the basis of a selection, the absence of material errors, omissions or inconsistencies in the information provided, i.e. information likely to influence the judgement or decisions of users of this information.
CONCLUSION OF THE PROCEDURES CARRIED OUT
Based on the procedures we have carried out, we have not identified any material errors, omissions or inconsistencies relating to compliance with the requirements of Article 8 of Regulation (EU) 2020/852.
ELEMENTS THAT RECEIVED PARTICULAR ATTENTION
We determined that there were no such elements to communicate in our report.
