page 69 - How data are reported: methodological note
HOW DATA ARE REPORTED: METHODOLOGICAL NOTE
SCOPE OF CONSOLIDATION
Social data are consolidated for all Group companies worldwide that are fully consolidated, regardless of their activity (industrial or research sites, commercial affiliates, administrative headquarters), with the exception of Merial(1). At the end of 2009, health and safety data (occupational accidents and injuries) covered the same scope. Environmental data (including spending and investments) are consolidated for all industrial and research sites. Environmental impact measured as CO2 emissions from all company vehicles includes all Pharmaceutical Operations affiliates. The environmental impact of administrative headquarters locations is not included within this scope. Social, health, safety and environmental data are wholly integrated into the scope of consolidation (full data integration).
CHANGES IN SCOPE
Within the Group, changes in scope (new sites, site closings, transfers of activity) between 2008 and 2009 were analyzed according to predefined rules in order to assess Group performance on a scope that is comparable from one period to the next. Detailed information about scope modifications is available at http://en.sanofi-aventis.com/sustainability/sustainability.asp
REPORTING GUIDELINES
In order to ensure the uniformity and reliability of indicators used for all entities, the Group implemented standard reporting guidelines covering social factors as well as safety and environmental factors. These documents specify the methodologies to be used for indicator reporting for the entire Group: definitions, methodological principles, calculation formulas and emission factors. In addition, sanofi-aventis adopted standard data collection tools:
- • Social data: In 2008, a new application developed to gather information for the “International Social Report” made it possible to automate a portion of the reporting of the social data collected for all Group entities;
- • Safety data: The MSRS system makes it possible to collect safety data for the entire scope;
- • Environment: The GREEN tool enabled the consolidation of all data contained in the report.
These tools and guidelines are updated and improved on a regular basis.
ADDITIONAL INFORMATION AND METHODOLOGICAL LIMITS
The methodological principles for certain HSE and social indicators may have limits due to:
- • The absence of defi nitions recognized on a national and/or international level, in particular concerning the different types of employment contracts;
- • The necessary estimates and the representative nature of the measurements taken, or the limited availability of external data required for calculations;
- • The practical methods used for data collection and entry.
As a result, we make every effort to list the definitions and methodology used for the following indicators and, where appropriate, the confidence limits involved.
(1) Because sanofi-aventis intends to contribute Merial to a joint venture and consequently lose exclusive control (see Note D.8.1 to the consolidated financial statements, page 238 of the 2009 Document de Référence), Merial’s data are not reported notwithstanding the fact that on December 31, 2009, Merial was a wholly owned subsidiary of sanofi-aventis. Merial, whose global workforce included 5,601 employees as of December 31, 2009, has approximately 15 industrial sites, 9 research and development sites and a number of administrative offices including its headquarters located in Lyon (France) and Duluth (Georgia, USA).