Universal Registration Document 2021

3. Non-financial performance

3.6 Methodology

Details on the methodology used for the 2021 statement of non-financial performance are online at edf.fr ⁽¹⁾.

3.6.1 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) (2).

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.

The entities acquired during the fiscal year are included in the scope of consolidation in the year following the date of acquisition for environmental and societal data, and in the year of acquisition for social data if the acquisition was made more than six months from the reporting date. Data on both workforce and production 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 the relevance of the subsidiaries’ activities in terms of environmental and societal impact;

for the environmental and societal data, only data from industrial activities that are significant in terms of their environmental impact are reported, therefore the data for 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).

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 2021. All of the indicators relating to consumption and emissions are produced based on the processes for electricity and heat generation and marketing, and the other processes related to these activities. If data are missing, particularly during the last days of the year, estimates are made on the basis of the best information available on that date.

3.6.2 2021 Scope

In 2021, Izi Solutions Renov joined the scope of social indicators.

List of main entities included in the consolidation scope of the social, societal and environmental data as at 31/12/2021	Scope of environmental indicators	Scope of social indicators
Électricité de France, Enedis, EDF PEI, Électricité de Strasbourg, EDF Renewables, EDF ENR, Dalkia, Framatome, Cyclife, EDFUK, Edison, Luminus, EDF Norte Fluminense, MECO, China Holding	Électricité de France, Enedis, EDF PEI, Électricité de Strasbourg, EDF Renewables, EDF ENR, Dalkia, Framatome, Cyclife, EDFUK, Edison, Luminus, EDF Norte Fluminense, MECO, China Holding Scope of environmental indicators X	Électricité de France, Enedis, EDF PEI, Électricité de Strasbourg, EDF Renewables, EDF ENR, Dalkia, Framatome, Cyclife, EDFUK, Edison, Luminus, EDF Norte Fluminense, MECO, China Holding Scope of social indicators X
EDF Trading	EDF Trading Scope of environmental indicators X*	EDF Trading Scope of social indicators X
EDF Belgium	EDF Belgium Scope of environmental indicators X	EDF Belgium Scope of social indicators
Citelum, Cham, IZI solutions, Izi Solutions Renov, G2S	Citelum, Cham, IZI solutions, Izi Solutions Renov, G2S Scope of environmental indicators	Citelum, Cham, IZI solutions, Izi Solutions Renov, G2S Scope of social indicators X

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

(1) edf.fr/groupe-edf/agir-en-entreprise-responsable/rapports-et-indicateurs/rapports

(2) Note that for fiscal year 2021, as an exception to this principle, the companies Sowee, E2M, and Izivia are not included in the scope of the workforce mentioned in section 3.3.3.9, “Group workforce details”, nor in the corresponding social indicators. The total workforce of these three companies is 249.