3.4.2 Methodology

3.4.2.1 Reporting scope

3.4.2.1.1 Principles

The scope covered by the reporting process (societal, environmental and social indicators) includes the entire EDF group as defined by the financial consolidation. More precisely, this scope includes EDF and the comprehensively integrated subsidiaries (integration of 100% of the value of the indicators). Subsidiaries accounted for using the equity method are excluded from the reporting scope, except for renewable capacity data, which is also aggregated using the net consolidation method (see § Net consolidation of electrical generation fleet capacities).

The data on non-financial performance are consolidated according to financial standards (IAS-IFRS)⁽¹⁾. The entities acquired during the fiscal year are included in the scope of consolidation on the year following the date of acquisition for environmental and social data, and the year of acquisition for social data if the acquisition was made more than six months from the reporting date. Data on both staff on record and generation capacities is presented at 31 December.

The Group’s renewable electrical generation capacities are consolidated in accordance with financial standards and also using the net consolidation method. This method takes account of the data of all subsidiaries in which the Company has a shareholding ( i.e. shareholding in subsidiaries, associated companies, and joint ventures), and the data is consolidated to the tune of the percentage held by the entity, except for Dalkia, whose capacities are fully consolidated.

The reporting indicators are used on the following basis:

• the scope of consolidation established by the Financial Department;
• the aforementioned rules in terms of variation of scope;
• the criteria linked to relevance of the subsidiaries’ activities in terms of environmental and social impact:
  • for the environmental and social data, data from industrial activities that are significant in terms of environmental impact is reported, therefore, some subsidiaries included in the financial scope may not appear in the report due to their activity or their small size with respect to the environmental challenges,
  • concerning social data, the selection criterion is the entity’s workforce (greater than 50).
    
    

For 2019, given the criteria presented above, the differences between the reporting scopes for the social, societal and environmental indicators are as follows:

• subsidiaries taken into account in the reporting of environmental indicators and not in the reporting of social indicators: EDF Belgium (Belgium), EES (USA), C73 and C74 (subsidiaries with a wind and solar generation fleet in the USA);
• subsidiaries taken into account in the reporting of social indicators and not in the reporting of environmental indicators: Citelum, G2S, CHAM, EDF Trading and China Holding.
  
  

3.4.2.1.2 Changes in scopes

EDF Renewables transferred photovoltaic assets to ENR, which has been included in the scope since 1 January 2019. The Cyclife Holding now includes SOCODEI.

*Only the subsidiary EES – EDF Energy Services (USA).

(1) Group reporting guidelines, chapter 6.