Non-Financial Reporting as a Management Tool

Vivendi’s non-financial reporting is a management tool used by the Group to improve its risk management and to capitalize on opportunities. By defining the formal scope of responsibility of the media sector and cultural industries, Vivendi has created an innovative non-financial reporting system that clearly indicates the positioning, opportunities and risks for the Group to its stakeholders.

In the Vivendi “Communication on Progress” report, prepared every year as part of its adherence to the Global Compact in 2008, Vivendi reports on its implementation of the ten principles within its sphere of influence, and in particular provides clear information on the first objective, which relates to human rights. In this report, the Group presents all the CSR initiatives to which it is committed (including diversity of cultural expression, local capacity for content production, access to information and communications technologie, promotion of heritage and protection of young people).

In 2009, the Global Reporting Initiative (GRI) invited Vivendi to become a founding member of an international working group responsible for devising quantitative and qualitative sector indicators for the media industry. In May 2012, this work resulted in the publication of a “sector supplement” following GRI’s reporting guidelines. This is a significant advance in the reporting process for the media sector. Several topics are included: freedom of expression, editorial independence, the representation of cultures, protection of personal data, accessibility, taking into account the protection of young audiences, responsible marketing and media education.

Vivendi adopted the same innovative approach when implementing the French Grenelle II law, by fitting societal information into themes that are specific to the content industries sector.


The three strategic issues, for which Vivendi has collected data since 2004, are related to human rights and are presented in the section “Other actions undertaken to promote human rights” (referenced in the French Grenelle II law):


The Protocol for reporting environmental, social, and societal data on Vivendi Group companies is annually updated leading to exchanges with the subsidiaries. The Protocol enables Vivendi to meet the requirements of Article 225 of the French Grenelle II law and includes the media sector supplement of the GRI, to which Vivendi actively contributed. A Steering Committee made up of members of the General Management and functional departments (Legal, Human Resources, and CSR) regularly evaluates reporting improvements within the Group (please refer to Integrated reporting pilot project).

The Statutory Auditors assessed the relevance and materiality of all non-financial information identified and defined in Vivendi’s Reporting Protocol. For fiscal year 2013, one-third of this data is presented in chapter 2 of the Annual Report 2013, and as such, was audited by Ernst & Young.

In the media and cultural industries sector, Vivendi has pioneered the reporting and verification of indicators directly related to its activities.


Donald MacLeod,

Vice President Audit, Europe & Asia, Internal Audit and Special Projects Department, Vivendi

Donald MacLeod : "Constructive cooperation between Audit and Sustainable Development"

ASDR 2010

« For several years now, the Internal Audit Department and the Sustainable Development Department have worked hand in hand on developing, implementing, and verifying initiatives (...) »


Isabelle Cabie,

Head of Sustainable & Responsible Investment (SRI), Dexia AM

Isabelle Cabie : "Forging sustainable relationships with talent, guaranteeing the independence of content, being present on local markets"

ASDR 2009

« The Principles for Responsible Investment (PRI), established in partnership with the United Nations Global Compact, are becoming more and more important (...) »


Marie-Pierre Peillon,

Head of Financial and Extra-Financial Research, Groupama AM

Marie-Pierre Peillon

ASDR 2008

« Sustainable development is an integral part of our approach to investment analysis and choice at Groupama AM (...) »


Vincent Vallejo,

Senior Vice President, Audit and Special Projects, Vivendi

Vincent Vallejo

ASDR 2008

« With the creation of the Risks Committee, chaired by Jean-Bernard Lévy, sustainable development issues are taken into consideration at group level (...) »

Vincent Vallejo

SDR 2007-2008

« The Audit department, reporting directly to the Chairman of the Management Board, has integrated sustainable development issues into the process of risk monitoring and analysis (...) »


David Thomas,

Vice-President, Environmental Affairs, Health and Safety,

David Thomas

SDR 2007-2008

« In 2001 Vivendi formally adopted an Environmental Charter which commits the group to: “Limiting the long-term environmental impact of its activities (...) »