Sustainability reporting is done throughout the year with the help of CSR Managers and CSR or Sustainability Champions in the agencies, and with the support of teams from the shared service centers (Re:Sources) involved upstream of the reporting.
The nature of the data collected, particularly for environmental metrics, is based on actual data recorded. However, for certain data (such as water or heating) available in several countries well after the reporting and disclosure deadlines, entities that did not have the actual data in time were authorized to use the previous year and the per capita ratio to calculate the year 2024. To calculate the GHG emissions assessment, the methodological note specifies the type of data used, direct or indirect, and their sources, as well as the degree of uncertainty (see Section 4.2.4). [ESRS 2 BP-1-10 (a) & (b) ; ESRS 2 BP-2-11 (b) i & ii]
In the course of its data checking and verification process (of each metric per agency), the Groupe CSR Department was in direct contact with all the local teams during the final consolidation phase. All of the quantitative data and qualitative information is checked and analyzed by the Groupe CSR Department, which is responsible for the Groupe's published consolidated reporting.
The teams responsible for controlling financial reporting, FMC (Financial Monitoring Control), and Internal Audit verify, as part of their work, compliance with the financial and sustainability reporting processes within the entities.
External auditors from Grant Thornton carried out 31 so- called “on-site” audits in the agencies (sometimes carried out remotely due to the decentralized organization of the teams) in the following countries: United States, France, India, United Kingdom, as well as China, Colombia and Costa Rica, representing 37.7% of own workers. The external auditors have certified the information of the sustainability report in Section 4.5, pursuant to the new regulatory requirements related to the entry into application of the CSRD, with a moderate level of assurance. They checked quantitative and qualitative data at subsidiary level and then consolidated at Groupe level. Their analysis also focused on the processes and explanations provided by the various teams with regard to the time allowed by the regulations to collect all the data points.
| System/tool (or source) | Use | Department responsible |
|---|---|---|
| HFM CSRGRI - Hyperion (Oracle) | HFM CSRGRI - Hyperion (Oracle) Use Entry and consolidation of quantitative environmental, social and societal data (entity level) |
HFM CSRGRI - Hyperion (Oracle) Department responsible Finance departments of subsidiaries and countries and heads of shared services (Re:Sources) |
| Career Settings & Career Conversations (SAP) | Career Settings & Career Conversations (SAP) Use Collection of quantitative social data (entity level) |
Career Settings & Career Conversations (SAP) Department responsible Talent & HR Departments of subsidiaries and countries |
| PARIS - Qualitative database (Sharepoint) | PARIS - Qualitative database (Sharepoint) Use Collection of quantitative social data in the form of examples and illustrations |
PARIS - Qualitative database (Sharepoint) Department responsible Talent & HR Departments of subsidiaries and countries |
| Internal Social Questionnaire (Airtable) | Internal Social Questionnaire (Airtable) Use Collection of qualitative social data (country level) |
Internal Social Questionnaire (Airtable) Department responsible Talent & HR Departments of subsidiaries and countries |
| A.L.I.C.E (Advertising Limiting Impacts & Carbon Emissions) | A.L.I.C.E (Advertising Limiting Impacts & Carbon Emissions) Use Measurement of the carbon footprint of clients’ projects |
A.L.I.C.E (Advertising Limiting Impacts & Carbon Emissions) Department responsible Groupe CSR Department & local CSR Teams |
| EcoVadis | EcoVadis Use Collection of CSR data from suppliers shared on this third-party platform |
EcoVadis Department responsible Global Procurement and Groupe CSR Departments |
| P.A.S.S. (Publicis Groupe Providers Platform for a self-Assessment for a Sustainable Supply-chain) | P.A.S.S. (Publicis Groupe Providers Platform for a self-Assessment for a Sustainable Supply-chain) Use Collection of CSR data based on data declared by suppliers |
P.A.S.S. (Publicis Groupe Providers Platform for a self-Assessment for a Sustainable Supply-chain) Department responsible Global Procurement and Groupe CSR Departments |
| SBTi (Science Based Targets initiative) | SBTi (Science Based Targets initiative) Use Monitoring of companies’ climate commitments |
SBTi (Science Based Targets initiative) Department responsible Groupe CSR Department |
