CSR Audit Methodology
- Rigorous methodology
- Rigorous methodology
The credibility of extra-financial rating and audit/consulting in social responsibility is based on the rigor of the analysis and the unquestionable relevancy of our opinions.
In addition to the opposability of our standards, our method guarantees:
- Impartiality, reproducibility of our analysis and ratings
- Traceability of collected information
Our analysis model relies on 3 main elements:- A frame of reference of precise, opposable and balanced objectives of social responsibility
- A questioning segmented into different angles of analysis, all formalized and complementary
- A conventional rating scale, organized in a hierarchy of 4 differential score levels
- Opposability Weighting
A frame of reference of precise, opposable and balanced objectives of social responsibility
The objectives of social responsibility are represented by 38 criteria coming from 6 different fields.
They are evaluated according to 200 principles of action that enable us to question managerial systems.
Each standard is activated according to its sectorial relevance and is subject to a weighting that shows the relative impact of the social responsibility objectives it refers to.
Weighting of criteria
There are 3 levels of weighting to calculate each criterion’s relative impact. - Criteria with appreciable social responsibility objectives
- Criteria with essential social responsibility objectives
- Criteria with key point, critical objectives of social responsibility
The weighting of each criterion results from three factors- F1 - nature of interest of all actors involved in the criterion
- F2 - level of exposure of all actors involved in the criterion
- F3 - cumulated number of categories of risks impacted by the criterion
- Angles of analysis
A questioning segmented into different angles of analysis
We analyze managerial systems on the basis of three “items”.
Our questioning is organized into 9 elementary analysis angles. These combine the precise questions and observations on the basis of which our analysts and auditor-consultants collect, select and qualify information to express their views.
To set up a criterion’s score, we consolidate different scores attributed to relevance of policies, coherence of implementation and results.
Note - The scores awarded to each angle of approach are reported, by consolidation, to their attached item
- The items’ scores are then consolidated at the standard level to produce “standard scores”, which are then all consolidated at the whole field level
- Given the heterogeneity of their subjects, domain scores are not consolidated
- Assessment scale
A 4-level assessment scale
Our ratings are recorded into a conventional scale organized into 4 levels of differential scores, whether it is a declaratory SRI questioning or an audit questioning.
- Process of an audit mission
Typical process of an audit-consulting mission Typical process of an audit-consulting mission
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