- the definition of all material quantitative and qualitative metrics collected at entity level, it also has the ESRS heading and an explanation allowing everyone in their local context to understand it. Calculation rules and focal points are indicated, as well as diagrams showing the organization of data checks, with the roles and responsibilities of each person from the relevant position in the entity to the Groupe CSR Department for the final check before consolidation;
- a description of the tools and systems used for data collection, and the link to existing sources and documents. Whether it concerns their governance, user rights or documents available for new contributors, all this structuring information is available directly with updates;
- referral of metrics to Janus Groupe policies, the Code of Conduct and Ethics, and more local policies where applicable;
- referral to the various internal communication channels dedicated to sustainability reporting, active throughout the year to inform and mobilize, and to train and prepare ahead of each reporting cycle.
The 2024 CSR Reporting Comprehensive Guide was developed by the Groupe CSR Department with the support of a cross-functional project group of around one hundred people. It was shared with over 1,000 contributors, with several online sessions that accompanied the final preparation between August and December 2024 (preparatory work for the CSRD began at the end of 2022). This community met every week, answering various internal questions as they arose.
The CSR Reporting Comprehensive Guide includes seven sections in order to cover all the areas expected by the regulator and meet the expectations of contributors, with a view to continuous improvement.
Scope
CSR/ESG reporting is based on social, societal and environmental metrics collected in 840 Groupe entities since 2009, with a coverage rate of 99% of the Groupe's own workforce.
The scope of CSR and non-financial reporting is aligned with that of consolidated financial reporting, including all subsidiaries controlled by the Groupe, which in most cases are more than 50% owned by the Groupe, and entities over which the Groupe has operational control. This scope does not include associates (see table in List of the main consolidated
companies at December 31, 2024, Note 36). All associates have communications and technology activities that are in all respects similar to those of Publicis. The sustainability scope will be extended to these companies in future reports. [ESRS 2 BP-1-5 (b) i & ii]
The exercise is based on data collected at the level of each subsidiary/entity. However, some metrics are subject to lower coverage rates, and exclusions are due to the lack of data on these topics from our subsidiaries:
- absenteeism: coverage rate of 97.7% of own workforce;
- electricity: coverage rate of 97.4% of own workforce;
- water: coverage rate of 83.8% of own workforce;
- waste: coverage rate of 84.3% of own workforce;
- paper: coverage rate of 81.3% of own workforce.
These exclusions are monitored locally and at Groupe level in order to improve coverage rates in subsequent years.
The 2024 sustainability (CSR) reporting covers the period from January 1 to December 31, 2024 and is carried out annually.
Data collection and methodological details
Data collection for sustainability reporting is done at the level of each Groupe entity, according to a procedure aligned with the financial reporting. The tools used are:
- Quantitative social, societal and environmental data is collected in accordance with financial reporting control rules and processes via a dedicated module (HFM CSRGRI) incorporated into the financial information system (HFM) and specific verification, control and validation processes. The collection process is organized in three stages: the entry of local data, by the contributors in the agency and/or by Re: sources, then the validated at the agency or country, Brand or region level, and finally verification and consolidation by the Groupe CSR Department. This data is under the responsibility of the agency and country Financial Directors;
- quantitative social information related to the Company’s own workers and demographics is collected via Career Settings, the Human Resources reporting system (HRIS - Human Resource Information System). The data included in this system is under the responsibility of the Chief Talent Officers (CTOs or Human Resources Directors/ Managers) of the agencies and countries, responsible for data verification. Three levels of controls are carried out locally by the CTOs in the agencies, then the data is assembled by a dedicated team, under the responsibility of the Groupe HR Operations Department, working closely with the Groupe CSR Department for reconciliation with other qualitative social data collecting tools.
Backed by Career Settings, Career Conversations makes it possible to carry out and monitor employee assessments and the various systems for monitoring and developing their skills.
Marcel.ai and Marcel Classes are also backed by Career Settings to consolidate data related to employee training;
- qualitative social, societal and environmental information is collected via a dedicated internal platform, PARIS (Publicis Groupe Platform for Agencies Reporting on Impacts & Sustainability), accessible to all agencies. Qualitative information is placed under the responsibility of Chief Talent Officers or HR Directors/Managers and the agencies and countries, who validate the selected content. HFM CSRGRI and PARIS are interfaced for consistency checks at the level of each subsidiary;
- an additional social questionnaire was set up in 2024 to collect social data relating to labor law and employee social protection law at country level;
- for the rest of the value chain: [ESRS 2 BP-1-5 (c)]
- for the Groupe’s corporate clients, the SBTi platform is used to monitor their climate commitments;
- thanks to the data collected, and in cooperation with the Groupe Procurement Department, some Tier 1 suppliers are integrated into the external CSR assessment platform EcoVadis and the internal P.A.S.S. platform (Publicis Groupe Providers’ Platform for a self-Assessment for a Sustainable Supply-chain), enabling suppliers to self-assess on CSR issues. Other external tools are used as part of the supplier Due Diligence (see Section 4.3.10.2).
