Chapter 5 / Non-financial performance
Reporting scopes and methodology
(3)
human rights, health, compensation, retirement benefits and insurance.
The survey covers a representative sample of the consolidated scope.
The data published in this document is extracted from the most recent
survey, carried out in December 2020 and January 2021; 127 companies
in 52 countries, representing 88.1% of the consolidated Group workforce
M&S segments, with some exceptions . It also includes subsidiaries of
E&P, R&C and M&S segments corresponding to that scope that are
not fully consolidated because they are not material from a financial
standpoint are consolidated in the reporting on societal indicators.
(
92,896 employees) responded on each topic. For the health indicators,
responses were collected across a broader scope of 143 companies in
2 countries, representing 89.6% of the consolidated Group workforce.
Reporting on the Voluntary Principles on Security and Human
Rights (VPSHR) covers the Group entities and subsidiaries that are
particularly exposed to the disproportionate use of force. An annual
campaign is used to send auto-diagnosis and risk assessment tools to
these entities. This internal process has been in place since 2016. The
results obtained are consolidated by the Corporate Security Division. The
2020 campaign specifically targeted 38 countries and the response rate
was 89%.
5
The Socle social commun scope covers the following 17 companies in
France: TOTAL SE, Elf Exploration Production, Total Marketing Services,
Total Marketing France, Total Additifs et Carburants Spéciaux, Total
Lubrifiants, Total Fluides, Total Raffinage Chimie, Total Petrochemicals
France, Total Raffinage France, Total Global Information Technology
Services, Total Global Financial Services, Total Global Procurement,
Total Global Human Resources Services, Total Learning Solutions, Total
Facilities Management Services and Total Consulting.
Consolidation method
For the scopes defined above, the workforce, safety and societal
indicators are fully consolidated.
Reporting on environmental and climate change-related
indicators covers all activities, sites and industrial assets in which TOTAL
SE, or one of the companies it controls exclusively, is the operator, i.e., it
either operates or contractually manages the operations (“operated
domain”). Compared to the scope of financial consolidation, this
corresponds to fully consolidated companies, with some exceptions .
The Group subsidiaries that are not fully consolidated because they are
not material from a financial standpoint are consolidated in the reporting
on environmental indicators.
For the “operated domain” scope, the environmental indicators are
fully consolidated. For the “equity interest domain” scope, greenhouse
gas emissions are consolidated based on the Group’s equity interest
in the assets or its share of production for oil and gas production assets.
For non-operated assets, TOTAL relies on information provided by its
partner operators. In cases where this information is not available,
estimates are made based on past data or budget data or by analogy
with similar assets.
(1)
The list of environmental and climate change-related indicators on which
an entity must report is drawn up on the basis of the materiality thresholds.
These thresholds were calibrated in order to report 99% of greenhouse
gas emissions and 95% of the Group’s other emissions observed or
modeled based on data related to fiscal year 2019. In addition, no site
accounting for more than 2% of an indicator excludes this indicator from
its reporting.
Greenhouse gas (GHG) emissions “based on the Group’s equity interest”
are also published for the “equity interest domain.” This scope, which is
different from the “operated domain,” includes all the assets in which the
consolidated subsidiaries have a financial interest or rights to production.
This scope includes the entire statutory scope of the consolidated
non-financial performance statement and the emissions of subsidiaries
consolidated by equity method or not consolidated because not material
from a financial standpoint.
5
Changes in scope of consolidation
The list of environmental and climate change-related indicators on which
an entity must report is drawn up on the basis of the materiality thresholds
Workforce indicators are calculated on the basis of the consolidated
scope of the Group as of December 31, 2020. This workforce data
is presented on the basis of the operational business segments identified
in the 2020 Consolidated Financial Statements.
(refer to the section entitled “Consolidation method”).
Reporting on safety indicators covers employees of subsidiaries
controlled exclusively by the Group, employees of contractors working on
sites, assets or activities operated by those subsidiaries and employees
of transportation companies under long-term contracts. Compared to
the scope of financial consolidation, this corresponds to fully consolidated
companies, with some exceptions . The subsidiaries operated by the
Group that are not fully consolidated because they are not material from
a financial standpoint are consolidated in the reporting on safety
indicators.
For environmental and climate change-related indicators, acquisitions are
recognized as of the acquisition date whenever possible, or otherwise
January 1 of the current year or as of the following year. A few subsidiaries
acquired in 2020 will be included in the reporting published in 2022 on
fiscal year 2021 . Any facility sold before December 31 is excluded from
the Group’s reporting scope for the current year.
(2)
(4)
Regarding safety indicators, acquisitions are recognized in the same year
as soon as possible or on January 1 of the following year, with a few
(5)
exceptions . A few subsidiaries acquired in 2020 will be included in the
(6)
Reporting on societal indicators covers the subsidiaries of the E&P,
R&C and M&S segments that are part of the One MAESTRO scope of
deployment (refer to point 5.11.4 of this chapter) with an operational
activity, i.e. excluding the commercial offices of M&S, the trading activities
of R&C and the E&P subsidiaries that had no exploration or production
operations in 2020. Compared to the scope of financial consolidation,
this corresponds to fully consolidated companies of the E&P, R&C and
reporting published in 2022 on fiscal year 2021 . All facilities sold are
recognized up to the date of the sale.
Regarding societal indicators, subsidiaries of E&P, R&C and M&S
segments are recognized as soon as possible and within no more than
36 months of the acquisition.
(1) As an exception, the scope of reporting on environmental and climate change-related indicators does not include Naphtachimie (R&C), BASF TOTAL Petrochemicals (R&C),
Appryl (R&C), which are controlled jointly, and approximately 80 jointly-controlled assets operated by third parties in Exploration & Production.
(2) As an exception, the scope of reporting on safety indicators does not include exclusively controlled companies Midé Technology Corporation (R&C), Hutchinson Speyer PFW
(
R&C), Hutchinson PFW UK Machining (R&C), Hutchinson PFW Izmir (R&C), TOTAL EV charge (M&S) ; jointly controlled companies Naphtachimie (R&C), BASF TOTAL
Petrochemicals (R&C) and Appryl (R&C) ; and approximately 80 jointly-controlled assets operated by third parties in Exploration & Production.
(
3) As an exception, the scope of reporting for societal indicators of E&P, R&C and M&S does not include the commercial offices of M&S, the trading activities of R&C, the E&P
subsidiaries not having had any exploration or production operations in 2020, the subsidiaries not applying One MAESTRO in these segments, i.e. Polyblend (R&C), Synova (R&C),
Sobegi (R&C), Hutchinson (R&C) and the Zeeland Refinery (R&C) as well as the consolidated companies over which the Group does not have exclusive control, i.e. Naphtachimie
(
R&C), BASF TOTAL Petrochemicals (R&C), Appryl (R&C), and approximately 80 jointly controlled assets operated by third parties in E&P.
(4) Subsidiaries acquired in 2020 not included in the reporting on environmental and climate change-related indicators are PSR (M&S), Lubrilog (M&S) and the iGRP subsidiaries
acquired or established in 2020, except the gas-fired power plants (Casteljon in Spain and Carlaing in France) for which ISO 14001 certificates and greenhouse gases emitted
from the date of acquisition have been included in the Group’s 2020 reporting.
(5) Subsidiaries acquired in 2018 and 2019 not included in the reporting on safety indicators are Midé Technology Corporation (R&C), Hutchinson Speyer PFW (R&C), PFW UK
Machining (R&C), PFW Hutchinson Izmir (R&C) and TOTAL EV charge (M&S).
(6) Subsidiaries acquired in 2020 not included in the reporting on safety indicators are Lubrilog (M&S) and the iGRP gas-fired power plants (Casteljon in Spain and Carlaing in France).
Universal Registration Document 2020 TOTAL 273
