Universal Registration Document 2020

3.7.1 Principles and changes in scopes

Principles

With regard to environmental, social and societal indicators, the reporting scope is based on the Group’s financial consolidation scope and comprises EDF as well as all the fully consolidated subsidiaries (100% integration of the value of the indicators) in accordance with financial standards (IAS-IFRS)⁽¹⁾.

The contributions of entities accounted for using the equity method are excluded from non-financial reporting, with the exception of the indicator on renewable capacities in net consolidation (see section 3.7.2.2 “Details on performance indicators”).

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 societal 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 and generation capacities is presented at 31 December of the relevant year.

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 societal impact:

The environmental and societal data in the Statement of non-financial performance are based on methodological sheets. This is the Group’s standard for non-financial reporting in force in 2020. All of the indicators relating to consumption and emissions are the electricity and heat generation and marketing data, and to other processes related to these activities. If data is missing, particularly during the last days of the year, estimates are made on the basis of the best information available at that date.

Changes in the reporting scopes in 2020

For 2020, given the criteria presented above, the differences between the reporting scopes for the 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 (Belgique), Solar Invest,Wind Invest, Renewables Portfolio, Investissement Eolien and Investimento Eolico Unipessoal;
• subsidiaries taken into account in the reporting of social indicators and not in there porting of environmental indicators: Citelum, G2S, CHAM and Izi Solutions.

The new companies included in the scope on 1 January 2020 are Renewables Portfolio, Investissement Éolien and Investimento Eolico  Unipessoal. These entities carry renewable assets in the United States, Canada and Portugal respectively, which were transferred from EDF Renewables to EDF Invest in 2020.

* Only the subsidiary EDF Trading North America and its own subsidiary EES – EDF Energy Services (USA).