Aucun titre de diapositive

1
BUREAU VERITAS Corporate Social Responsibility
(CSR) Verifications 2004
For the benefit of business and people
2
AGENDA

• INTRODUCTION
• gt Bureau Veritas approach to CSR
• Recent examples of CSR verification.
• Conclusion.

3

• INTRODUCTION

4
Major trends
INTRODUCTION

• Corporate Social Responsibility is here to stay
  
• Growing sense that social and environmental
  issues are sources of business risk
• Greater expectations of society placed on large
  corporations
• Need of transparency and communication with
  stakeholders
• Systematic investigation of responsibilities(larg
  e corporations responsible for supply chain
  partners)
• Globalisation of information and challenges to
  establish facts (increasing influence of NGOs)
• Change in time scale and fast spread of
  information
• New regulations and standards on social and
  environmental issues
• A new business model is needed
• to protect companys brand
• to prevent financial liabilities from
  environmental or social impacts

5
New business model
INTRODUCTION

• A new vision of the business is needed
• to deliver simultaneously better social (internal
  external), environmental and economic value
  (Triple bottom line)
• to consolidate long term and short term approach
• to ensure Stakeholders engagement in an ongoing
  dialogue
• to improve ethical, social and environmental
  accountability
• But Sustainability must not threaten economic
  performance of companies as profitability remains
  the key driver for business

6
Sustainability business case
INTRODUCTION

• Positive benefits of sustainability approach
• Improved management of QHSE, SA risks
• Enhanced brand value and reputation
• Customer attraction and retention (competitive
  advantage)
• Transversal organisation- cross pollination
• Staff motivation (social progress)
• Cost reduction (energy savings, transport
  optimisation)
• Promoting innovation (environmentally friendly
  technologies)
• Improving shareholder value (social and
  environmental rating of ethical funds)
• Corporate strategy must integrate Social
  Responsibility and turn related constraints into
  opportunities

7
1

• gt Our approach to Corporate Social Responsibility

8
Experience
1
OUR APPROACH TO CSR

• BV has extensive technical and management
  experience in HSE-SA performance improvement and
  risk management

TECHNICAL SUPPORT
Risk / Threat studies
Environmental measures
Social audits
Inspections,audits
Shop inspection
9
Bureau Veritas approach
1
OUR APPROACH TO CSR

• Assistance on Sustainability Management as a
  corporate project
• Assistance on related issues

Environmental Manag. Syst.
Health Safetyat work
Stakeholders dialogue
Greenhouse Gas
Sustainable construction
Renewable energy
Social auditprogramme
Responsible sourcing
Food safety
Eco-conception
Waste management
Environmental Impact
Energysavings
10
Assistance on Sustainability Management (1/5)
1
OUR APPROACH TO CSR
STRATEGY DEFINING THE CORPORATE RESPONSIBILITY
OF THE COMPANY

• Clients stakes
• Define the corporate vision and the business case
  for Sustainability
• Secure commitment of top managers
• Engage with stakeholders

• BV approach
• Assess organisations position on
  CSR(self-assessment questionnaire, workshops)
• Identify main stakeholders and respective demands
• Analyse rating agencies criteria

11
Assistance on Sustainability Management (1/5)
1
OUR APPROACH TO CSR
MAIN STAKES FOR OIL GAS COMPANIES
Source IPIECA
12
Assistance on Sustainability Management (2/5)
1
OUR APPROACH TO CSR
ACTION PLAN DEFINING RELEVANT OBJECTIVES AND
CSR PLANS

• Clients stakes
• Define priorities, pragmatic actions and relevant
  indicators
• BV offering
• Define and validate CSR objectives, key
  referentials (ISO14001, SA8000, AA1000) and
  quantified indicators already in place.
• Define pragmatic action plans based on corporate
  culture, existing initiatives, pilot projects
• Benchmark with direct or indirect competitors

13
Assistance on Sustainability Management (3/5)
1
OUR APPROACH TO CSR
IMPLEMENTATION EMBEDDING SUSTAINABILITY INTO
OPERATIONAL MANAGEMENT

• Clients stakes
• Embed sustainability into decision making
• Promote staff commitment and win-win approach
• Define human and financial resources
• BV offering
• Implementation of sustainability organisation
  and management audit and verification systems
• Internal commitment (awareness training,
  communication)

14
Assistance on Sustainability Management (4/5)
1
OUR APPROACH TO CSR
REPORTING IMPLEMENTING COST EFFECTIVE AND
RELIABLE SYSTEM

• Clients stakes
• Have relevant information to manage internally
  sustainability project
• Communicate objective data to stakeholders
• Interface reporting system with existing system
• BV offering
• Design of reporting system based on key
  principles Transparency and auditability of
  general scheme, Relevancy of indicators, Accuracy
  and comparability of data, Clarity and
  accessibility of information
• Design the CSR report

Indicators reported by Oil companies
Source IPIECA survey jan, 02
15
Assistance on Sustainability Management (5/5)
1
OUR APPROACH TO CSR
REPORT ASSURANCE A FLEXIBLE EVALUATION TO
BUILD CREDIBILITY

• Clients stakes
• Gain assurance on corporate Sustainability
  project
• Improve reporting process

• BV offering
• Several level of assurance (data, reporting
  process, corporate commitment, complete report)
• Verification against recognised referential (GRI,
  AA1000, national regulation, )

16
Assistance on related issues
1
OUR APPROACH TO CSR
ENVIRONMENTAL ISSUES

• Environmental Management Systems (EMS)
• Bureau Veritas has extensive experience in
  reviewing EMS systems for large corporates.
  BVQI, the independent certification body of
  Bureau Veritas, is one of the leaders in ISO
  14001 certification.
• Greenhouse Gas
• Bureau Veritas assist clients in monitoring and
  reporting their emissions. BVQI is to be
  accredited for verification of emissions under UK
  ETS, EU ETS and CDM.
• Eco-conception
• Bureau Veritas has expertise on Life Cycle
  Analysis (LCA) and assists clients on
  environmental product declaration
• Energy savings
• Bureau Veritas developed a tool Veridiag -
  based on its experience, to assess energy savings
  at facility level.
• Sustainable construction
• Bureau Veritas provides assistance on High
  Environmental Quality to developers or architects
  for building projects. The objective is to define
  and respect environmental criteria during the
  building phase .

17
Assistance on related issues
1
OUR APPROACH TO CSR
SOCIAL ISSUES

• Stakeholders dialogue
• Bureau Veritas has developed a tool called
  VeriseAAr to assess performance in managing
  stakeholders relationship against AA1000
  requirements
• Social audits
• Bureau Veritas has its own social audit
  referential and provides international social
  audits through qualified auditors network. BVQI
  is accredited by SAI for the delivery of SA 8000
  certification.
• Responsible sourcing
• Bureau Veritas has developed a methodology to
  score and audit suppliers against HSE, SA
  criteria. In some instances a client developed
  code of practice is employed.
• Health and safety at work
• Bureau Veritas has extensive experience on safety
  performance safety audits, safety management
  systems, workers exposure, human behaviour
  audits...

18
2

• gt Examples of recent CSR reviews.

19
Main examples of CSR reporting
2
OUR REFERENCES

• British American Tobacco (BAT) Tobacco industry
  / Global Assurance Services on social reporting
  
• Our work involves the comprehensive audit and
  verification of BATs social reporting process in
  accordance with AA1000 and the Global Reporting
  Initiative. This includes verification of
  governance structures internal management
  control systems and stakeholder identification
  and selection prior to engagement with
  stakeholders. Our verifiers attend the
  stakeholder dialogues to evaluate quality of
  discussion, and to ensure ongoing concerns are
  addressed and responded to in accordance with
  best practice. The written report (ACCA award
  winning, web based) is verified for reliability
  and accuracy. See BAT.com for further
  information.
• Bureau Veritas is also engaged to provide
  assurance services to British American Tobacco
  group companies across 30 countries. Our work
  involves the development of a robust diagnostic
  tool, VeriSEAAR which is applied consistently
  throughout the 34 countries in which BAT
  companies have engaged with its stakeholders in a
  social reporting initiative. We review BAT
  activities against the comprehensive requirements
  of the AA 1000 standard on social and ethical
  accounting auditing and reporting. A key aspect
  of the review work is BATs human rights
  activities, stakeholder derived concerns,
  environmental responsibility and how the
  organisation is addressing the issues variously
  associated with this controversial industry.

20
Main examples of CSR reporting
2
OUR REFERENCES

• Petrobras Oil and Gas / Brazil Assistance on
  Sustainability strategy
• We assist Petrobras on the preparation of the
  Sustainability business case. The main
  objective is to define with Petrobras management
  the relevant strategy and actions related to
  Corporate Social Responsibility and to prove the
  benefits of such a project.
• Bureau Veritas helped Petrobras in the
  preparation of their 2002 Social report. The
  main objective was to set up collecting process
  of information from the numerous entities of the
  group. Our work included the definition of
  relevant indicators, the management of data
  collection (based on questionnaire sent to all
  entities) and the consolidation and analysis of
  information.
• Renfe Railways / SpainAssistance on
  Sustainability Report
• According to Corporate Environmental Policy, all
  Renfes Business Units must issue a
  Sustainability report against GRI guidelines and
  download it on corporate website.Two
  subsidiaries of Renfe (Cercanias and AVE)
  outsourced the complete development of the report
  to Bureau Veritas. Our mission included the
  definition of the content, the collection and
  treatment of indicators, the writing/designing of
  the report and a pre-verification against GRI
  standards by an auditor . We also undertook an
  analysis of the eco-performance of train/ rail
  compared to other transportation modes.

21
Main examples of CSR reporting
2
OUR REFERENCES

• Carrefour Retail / FranceValidation of report
• Carrefour decided to engage an independent third
  party to validate its third Sustainability report
  (2003). Bureau Veritas role was to provide
  assurance on environmental and social data
  through audit of their reporting process and to
  make some recommendations to help Carrefour
  improve its reporting process.
• Astra Zeneca Pharmaceutical / UKAssurance of
  Sustainability report
• As a leader in the field of Corporate
  Responsibility reporting, Astra Zeneca wanted to
  provide assurance over their reported information
  and has engaged Bureau Veritas to verify its
  Sustainability report. Our assurance work covers
  3 areas processes and systems, data accuracy
  and governance arrangements. We also work on
  enhancing the robustness of the reporting
  process.
• Séché Waste treatment / France
• Bureau Veritas works with Séché to validate
  reporting of environmental data. This work
  encompasses the validation of data relevancy,
  assurance over reporting system. We make a
  special focus on greenhouse gas emissions
  (verification of monitoring methodology )
  emission factors, sources

22
Main examples of CSR reporting
2
OUR REFERENCES

• Seat Automotive / SpainAssistance on
  Sustainable Report
• Bureau Veritas provided Seat with an efficient
  solution to build its sustainability report. Our
  service encompasses the definition and collection
  of indicators, writing of the content and design
  of the content.
• Lonmin Mining
• Bureau Veritas undertook the assurance provision
  for Lonmins Sustainability programme and
  reporting in 2003. Lonmin, part of the Lonhro
  group, is a multinational mining company with
  human rights issues that include land take
  ownership, working conditions and environment,
  health safety. The assurance team carried out
  evaluation against all such issues including
  interviews with internal external stakeholders.
• Asia Pacific Resources International Ltd (April)
  Pulp Paper
• Bureau Veritas undertook the assurance provision
  for APRILs Sustainability reporting in 2003.
  APRIL is the 2nd largest forest, pulp paper
  company in the world and is faced with numerous
  human rights and environmental challenges. The
  assurance team carried out a comprehensive
  evaluation of is current status and performance
  improvement with regard to some of the
  controversial issues surrounding the industry.

23
Main examples of CSR reporting
2
OUR REFERENCES

• Sony Electronic / Japan Verification of
  Sustainability report
• BVQI, the independent certification body of
  Bureau Veritas, is performing worldwide
  ISO14001certification for Sony Corporate. We
  agreed with Sony to verify reporting process of
  key environmental data during environmental audit
  for their Sustainability report. In particular,
  BVQI verifies greenhouse gas emissions against
  Sony s monitoring and reporting methodology.
• Ricoh Electronic / Japan Verification of
  Sustainability report
• Ricoh engaged BVQI, the independent certification
  body of Bureau Veritas, to provide assurance on
  their Sustainability report. We leveraged our
  international network to verify the reporting
  process in Japan, China, Netherlands, Norway and
  UK.
• Epson Electronic / JapanVerification of
  Sustainability report
• BVQI, the independent certification body of
  Bureau Veritas, verifies environmental reporting
  process used for their Sustainability report.

24
Main examples of CSR reporting
2
OUR REFERENCES

• Canary Island Municipality Public /
  SpainImplementation of Charter 21 programme
• Sustainability is a key issue for Canary Islands
  due to important tourism activity.Bureau Veritas
  helped town council of Telde to define and
  implement Charter 21 programme. First step was a
  detailed diagnosis on environmental impact, urban
  planning, transports, social behaviour,
  ecological systems, economic drivers.We then
  defined their action plan bearing in mind the
  involvement of local stakeholders.
• Waitrose Retail / UKResponsible sourcing
• Bureau Veritas has been working in partnership
  with Waitrose for over two years, managing the
  implementation of their Responsible Sourcing
  Programme which forms an important part of their
  values. Our role is to develop and implement
  audit tools used to assess whether Waitrose
  own-label suppliers provide acceptable working
  conditions for both workers and their animals,
  and take steps to protect the natural
  environment. We develop programmes for corrective
  action and continuous improvement to drive
  change. All reporting in this project is
  web-based.
• Carrefour Retail / FranceReview of suppliers
  specifications
• Carrefour has engaged Bureau Veritas to review
  the suppliers specifications defined for their
  Bio products. A reflection was carried out to
  determine pragmatic and ambitious environmental
  criteria.

25
Main examples of Greenhouse gas management
1
OUR APPROACH TO CSR

• EDF Power / France
• EDF asked Bureau Veritas to assess the monitoring
  and reporting of greenhouse gas emissions. We
  developed an audit methodology to assess their
  reporting practices on site. The audit of 4 sites
  allowed Bureau Veritas to propose concrete
  recommendation on data determination.
• COPPE University / Brazil
• BVQI, which is in process of accreditation by the
  CDM Executive Board, validates three CDM
  projects (UN Clean Development Mechanism)
  initiated by COPPE in Brazil - Project 1 /
  Waste reduction - Use of urban solid waste to
  generate electricity- Project 2 / Use of
  biodiesel for trucks fleet- Project 3 / Flaring
  of landfill gas and use of biogas and biodiesel
  for power generation
• We verify that all CDM requirements are met by
  the project (sustainable development in the
  hosting country, accurate monitoring of
  emissions, ). Our mission encompass the review
  of the baseline study and estimates of future
  emissions reductions.

26
Main examples of eco-concept reviews
1
OUR APPROACH TO CSR

• Airbus Aircraft / Europe
• Airbus wants to deploy a common and consistent
  approach on environmental management system in
  order to obtain corporate certification. This
  encompasses the eco-design of the aircraft in
  order to deal with environmental concerns such as
  pollutants release or waste management. Bureau
  Veritas assists Airbus on the deployment of the
  EMS at European level project and on the
  implementation of Life Cycle Assessment process
  for the range of A320 aircraft.
• Town Council of Paris High school / France
  Sustainable construction (High environmental
  quality)
• Town Council of Paris wanted to meet
  environmental criteria for the construction of
  the Auguste Renoir High school, namely in terms
  of Protection of the environment and high quality
  standards for its occupants. Bureau Veritas was
  engaged to manage all High Environmental
  Quality aspect of the project.

27
Examples of Social audit programmes
1
OUR APPROACH TO CSR

• LOréal Cosmetics / France
• LOreal has taken a clear position on Child
  Labour and set up stringent requirements for
  their suppliers of promotional goods, mainly
  based in China. Bureau Veritas was engaged to
  perform the social audits against LOreal code of
  conduct on Child Labour and other issues like
  working conditions, working hours and paid
  overtime.
• Total Oil Gas / Uganda
• Bureau Veritas assists Total in implementing
  Social Accountability management systems at a
  pilot site in Uganda.

28
CONCLUSION
1
OUR APPROACH TO CSR

• CSR REVIEW AND VERIFICATION CAN HAVE A WIDELY
  VARYING LEVEL OF DETAIL.
• ECONOMIC DATA IS WIDELY REGARDING AS BEING
  INADEQUATE AND FINANCIAL ONLY ANNUAL REPORTS
  ARE SET TO BECOME OBSOLETE IN TIME .
• DATA AT FACE VALUE AND SELF DECLARATION ARE
  SOMETIMES REGARDED WITH SOME SCEPTICISM AND EVEN
  LIMITED VERIFICATION IS REQUIRED IF NOT AT HIGHER
  LEVELS.
• MANY GLOBAL STOCK EXCHANGES HAVE IMPLEMENTED CSR
  REPORTING REQUIREMENTS SUCH AS THE FTSE FTSE FOR
  GOOD REQUIREMENTS AND OTHERS ARE SET TO FOLLOW.
• AS ALWAYS CRITICAL TO HAVE NO CONFLICTS OF
  INTEREST IN THE SERVICE DELIVERY BETWEEN
  COMPLIANCE CERTIFICATION AND VERIFICATION
  ACTIVITIES.
• ANY ENQUIRIES CONTACT US AT marian.dobson_at_za.bur
  eauveritas.com or dave.joubert_at_za.bureauveritas.c
  om or visit www.bureauveritas.com
• USEFUL ADDRESSES
• www.ipieca.com
  www.cepaa.com
• www.accountability.org.uk www.globalreporting.or
  g