9 Additional information and cross-reference tables CSR Information SAINT-GOBAIN UNIVERSAL REGISTRATION DOCUMENT 2021 381 CSR Information 2. Note on methodology 2.1 The content of the CSR chapters of this document reflects broad consultation with internal and external stakeholders. Internally, countries or clusters of countries entities, BU of HPS and corporate support functions (Human Resources, Responsible Purchasing, Financial Communications, Responsible Development, EHS, etc.) have been asked to contribute, in order to enhance the report with examples. Externally, stakeholders are regularly consulted on general policy or various specific aspects of Saint-Gobain’s social responsibility. These consultations assist in developing the Group’s CSR reporting and communications. Reference bases 2.1.1 The guidelines used for social reporting, EHS reporting and the definition of indicators have been drawn up in accordance with the United Nations Global Compact and applicable French legislation. In order to have a global reference framework, these standards are also based on indicators from the GRI (Global Reporting Initiative), SASB or other relevant standards depending on materiality issues. The Saint-Gobain Group’s Social Affairs Department, which is responsible for social reporting, regularly collaborates and exchanges information with leading contributors of the Human Resources Department in order to improve the doctrine and reporting processes. For EHS reporting, working groups suggest developments in the new EHS indicators, to monitor changes in international standards, and enhance feedback from the sites. These proposals are then discussed and validated at steering committee level twice a year. The published data on Saint-Gobain’s CSR, which follows the GRI methodology, comes from three different Group reporting systems: the Smart’R management tool for employee reporting ■ and the annual social report; management and reporting system for managerial staff, ■ called Peoplegroup; the EHS (Environment, Health, Safety) reporting system ■ known as Gaïa. Social reporting 2.1.2 Basis 2.1.2.1 Scope of reporting The Group's social reporting management tool, Smart'R, counts the entities consolidated at the end of 2021. Newly integrated companies are accounted for in accordance with their financial integration, and companies sold during the past year are not included. The CSR scope is based on fully consolidated entities in finance. The latest integrations of the Chryso Group and Panofrance are excluded, bringing the CSR scope to a total of 666 entities. This tool includes the employees of fully consolidated ■ Group companies. It forms the basis for calculation of the consolidated total number of employees and the distribution of employees by gender, region, geographic region, socio-professional category and contract type. Depending on the indicators, the scope of calculation of ■ social indicators will be as follows: interfaced entities with Group’s employees represent ■ 94.5% of the CSR scope; interfaced and non-interfaced entities with more than ■ 500 employees, represent 96.6% of the CSR scope ; interfaced and non-interface entities with more than ■ 500 employees, and non-interfaced entities with less than 500 employees, represent 100% of the CSR scope. The annual social reporting provides an overview of the ■ Group’s social performance. The calculation of social indicators is based on the entire scope of the annual campaign, unless stated otherwise. Management tool 2.1.2.2 Since January 2017, Smart’R has integrated payroll details on a monthly basis. Automated collection is in place for 94.5% of the Group’s employees (interfaced entities). Manual data collection is necessary for entities not integrated into shared service centers (5.5% of employees are not interfaced). Data for non-interfaced entities with more than 500 employees is collected at the entity level, no detail per employee is available. In order to simplify data collection, for non-interfaced entities with less than 500 employees, only the overall number of employees and hours worked are reported in the reporting tool Interfaces are set up as soon as it becomes relevant and technically possible to do so, however some data is still entered manually, particularly for the newly acquired companies. The elements of the annual social reporting were collected and integrated into Smart’R. All data consolidation is carried out at the Saint-Gobain Group level. The data on the organization and scope of the Group is updated in Smart’R each month, based on the changes in scope such as acquisitions, divestitures or mergers, dealt with in the Group’s financial consolidation report. Smart’R allows social reporting to take place. In fact, the social data required for the analysis is extracted by means of the MicroStrategy reporting system, supported by Smart’R. The Human Rights questionnaire is completed each year by the Human Resources Departments of the Countries and the Activities in France in order to collect qualitative indicators, and consult internal stakeholders when drafting the report.
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