CORPORATE RESPONSIBILITY This environmental reporting protocol defines: scopes of coverage. These coverage scopes are The objectives of the environmental reporting indicated for each indicator in the text and summary • table in paragraph 4.4.5.2 “Summary Table” in this process; Registration document. They correspond to the •Reporting scope of application; ratio of the total sales of entities that have reported the indicator compared to the total Rexel Group •Procedures for data collection and reporting; sales excluding entities acquired during the financial •Selected indicators and their definition, to year. ensure correct, consistent understanding by al l contributors; and Restatement of 2016 data Formulas used to calculate certain indicators, such Some 2016 data required corrections appl ied • as conversion factors. retroactively. External verification INDICATOR RESTATEMENT All the material environmental information, whether Energy The total quantity of energy qualitative or quantitative, was verified external ly consumption consumed in 2016 was revised by an appointed Statutory Auditor, to increase downwards following modifications stakeholders’ confidence in the information, and in applied a posteriori on the data reported. accordance with the provisions in the Grenelle 2 law and its application decree. Water The 2016 figure was revised upwards 4 consumption following corrections to data from the Scope of reporting Canadian entity. The scope of the environmental reporting is intended Total quantity The 2016 figure was revised to be identical to that retained for preparing the of packaging downwards following corrections to consolidated financial statements, as defined by the purchased data from the Dutch entity. Rexel Group’s Finance Department. Paper The 2016 figure was revised consumption downwards following corrections on Recently acquired entities (i.e. during the financial reported data. year or late in the previous financial year) are not integrated into the scope, due to difficulties in Waste generation The 2016 figure was revised upwards obtaining some data during the acquisition year. In following corrections to data from the English entity. 2017, no entity was concerned. An entity acquired in 2016 (Sofinther) was integrated into the scope of Scope 1 direct The 2016 figure was revised reporting of this year. emissions downwards following corrections to data from the Irish entity on transport The South East Asia entity disposed of in 2017 is of goods. excluded from the scope of environmental reporting. Scope 2 indirect The 2016 figure was revised This is the only difference between financial and emissions downwards following corrections on environmental reporting. reported data. Consequently, in 2017, 100% of the environmental Calculation of constant scope scope corresponds to financial reporting outside of South East Asia. To analyze changes from one year to another, the environmental indicators are also presented with a Calculation of the scope of indicator coverage constant scope. The data is restated as follows: Exceptional ly, and if its rel iabil ity is not judged the data from year N-1 does not include: the • satisfactory, some data for some entities may be de-consolidated entities (due to divestment) as excluded from the reporting. Four entities are well as entities for which data has been partially excluded based on certain indicators due to the excluded in year N; difficulty to produce reliable data. In 2017, out of these four entities, the only significant entity • the data from year N does not include: the de- accounting for more than 1% of the Group’s sales consolidated entities (due to divestment) as well as is Rexel APAC & Rexel China. These exclusions entities for which data has been partially excluded are taken into account for the calculation of the in year N-1; REXEL 2017 – REGISTRATION DOCUMENT 187