In detail, our audit work was as follows :
- we examined the Company’s system for reviewing the consequences of its activities as listed in III of article L. 225-102-1, identifying and prioritizing the related risks;
- we ensured that the DNFP covers all the categories of information provided for in this article or includes a clear and reasoned explanation of the reasons justifying the absence of a policy concerning one or more of these risks;
- we verified that the DNFP presents, where relevant with regard to the main risks or policies presented, the information provided for in II of article R. 225-105;
- we ensured that the Company has put in place collection processes aimed at ensuring the comprehensiveness and consistency of the information mentioned in the DNFP. We examined the “reporting procedures” with regard to their relevance, reliability, understandability, completeness and neutrality and, where applicable, taking into account good professional practices derived from industry guidelines;
- we identified the persons within the Company who are in charge of all or part of the reporting process and we conducted interviews with some of these persons;
- we inquired about the existence of internal control and risk management procedures set up by the Company;
- we assessed, on a sample basis, the implementation of the “reporting procedures,” in particular the processes for collecting, compiling, processing and auditing information;
- For the quantitative data(1) that we considered to be the most important, we:
- selected a sample of contributing entities within the scope of consolidation, based on their activity, their contribution to the Company’s consolidated data, their location and the results of work carried out in previous years;
- performed remote audits, audits conducted by local auditors, of 71 agencies; (2)
- this sample was supplemented by the verification, conducted off-site from the Company’s head office, of the same data for 37 agencies;
- the sample thus formed for our audit work represents 55.68% of the total workforce for all the agencies selected for remote and head office audits;
- carried out detailed tests on a sample basis checking the correct application of “reporting procedures,” reconciling data with supporting documents, checking calculations and the consistency of results;
- we completed our work by carrying out consistency checks, accompanied by requests that the agencies send evidence in the event of any inconsistency identified, on a panel (3) of additional indicators, for 48 agencies in total (one to five agencies per indicator);
- (1) Employee-related information: Total workforce - diversity: % of women members of an agency Executive Committee, % of women agency CEOs, % of women in senior positions (by activity: client management, creative, data & tech, engineers, media), number of employees trained during the year, number of hours of e-learning training (DE&I - Diversity, Equity and Inclusion - and non-DE&I topics), number of hours of face-to-face training (DE&I and non-DE&I topics); and qualitative information on well-being at work. Environmental information: Electricity consumption, Ration of renewables as a percentage of total consumption. Societal information: number of employees trained on Janus, number of employees participating in Pro Bono campaigns, total financial value of Pro Bono campaigns, financial value of working time donation (broken down by cause), financial value of donated media space (broken down by cause), financial value of volunteer projects (broken down by cause) and qualitative information on responsible marketing.
- (2) Brazil (Publicis Brazil Communication - Leo Burnett Sao Paulo - DPZ & T); Canada (PS CA Shared Capabilities - Publicis Canada - Starcom Toronto - Leo Burnett Canada); China (Zenith China - Starcom China - China HQ - P&G One China - RE:Sources China BS; United States (PS US Shared Capabilities - Marketing Services US - SC USA Division - Digitas Agencies - Zenith USA - LB USA Brand Advertising - Publicis Health Media - Digitas Health - Mediavest USA - Spark Communications - PS HQ US - PS US GS Public Sector - Martin Retail Groupe - Publicis New York agency - Epsilon Auto - Epsilon CRM - NVMED-CRM - Epsilon other); France (Prodigious France - Publicis Media France - Publicis Conseil - Soft Computing - PS FR Shared Capabilities - ETO - Publicis Luxe); India (PGD India - PS HQ India - Performics.Convonix - Re:Sources India Gurgaon Sapient IT - Re:Sources India Gurgaon Sapient BS - Digitas Mumbai - India Hanmer MSL - LB Bombay - Epsilon Practices : 7 entitles); Mexico (SC Mexico - LB Mexico - Lion Communications Mexico); United Kingdom (PS GB Shared Capabilities - Starcom UK - Zenith UK - Publicis Health UK - DigitasLBi Limited - Zenith International Ltd - Spark Foundry - S&S UK - Leo Burnett London - Prodigious UK TFG - PS HQ UK - Publicis.Poke); Russia (Publicis Media Russia - Publicis Communications Russia - Re:Sources Russia BS)
- (3) Additional employee-related information: number of employees benefiting from parental leave (split between women and men); Training costs; number of employees with medical coverage; Absenteeism rate; Frequency rate and severity rate of workplace accidents.
- Additional environmental information: Surface area, Water consumption, Consumption of refrigerants, Amount of non-recycled waste, Business travel by air and road (km), Business trip commuting by road and public transport (km), Type and number of certifications; Review of greenhouse gas emissions.
- Societal information: client satisfaction surveys
