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Reporting scopes and methodology

Frameworks

The Group’s reporting is based:

These documents are available to all companies of the Group and can be consulted at corporate headquarters, in the relevant divisions.

Scopes

Workforce reporting is based on two surveys: the Global Workforce Analysis and the complementary Worldwide Human Resources Survey. Two centralized tools (Sogreat and HR4U) are used to aid in those surveys.

The Global Workforce Analysis is conducted once a year, on December 31, in all the controlled, consolidated Group companies (refer to note 18 to the Consolidated Financial Statements, point 8.7 of chapter 8) having employees, i.e., 317 companies in 96 countries as of December 31, 2020. The survey mainly covers worldwide workforces, hiring under permanent and fixed-term contracts (non-French equivalents of contrats à durée déterminée or indéterminée) and employee turnover at the global level. It offers a breakdown of the workforce by gender, professional category (managers and other employees and non-French equivalents), age and nationality.

The Worldwide Human Resources Survey (WHRS) is an annual survey that comprises 235 workforce indicators, including the health indicators described in the “people’s health and safety” section. The indicators are selected in cooperation with the relevant liaisons and cover major components of the Group Human Resources policy, such as mobility, talent development, training, work conditions, workplace dialogue, deployment of the Code of Conduct, 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 (92,896 employees) responded on each topic. For the health indicators, responses were collected across a broader scope of 143 companies in 52 countries, representing 89.6% of the consolidated Group workforce.

The Socle social commun scope covers the following 17 companies in France: TotalEnergies 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.

Reporting on environmental and climate change-related indicators covers all activities, sites and industrial assets in which TotalEnergies 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(1). 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.

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.

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 (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(2). 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.

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 “Details of certain indicators”) 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 M&S segments, with some exceptions(3). 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.

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%.

(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.

Consolidation method

For the scopes defined above, the workforce, safety and societal indicators are fully consolidated.

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.

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.

Changes in scope of consolidation

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.

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(4). Any facility sold before December 31 is excluded from the Group’s reporting scope for the current year.

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 exceptions(5). A few subsidiaries acquired in 2020 will be included in the reporting published in 2022 on fiscal year 2021(6). 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.

(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).

Principles adopted

Indicator selection and relevance

The data published in the Registration Document is intended to inform stakeholders about the Group’s annual results in social and environmental responsibility. The environmental indicators include the Group’s performance indicators with reference made, to a large extent, to the IPIECA reporting guidelines, updated in 2020.

Methodological specificities

The methodology may be adjusted, in particular in light of the diversity of the Group’s activities, the integration of newly acquired entities, lack of regulations or standardized international definitions, practical procedures for collecting data, or changes in methods. Restatement of previous years’ published data is limited to changes in methodology.

Consolidation and internal control

The workforce, environmental and climate change-related, societal and health and safety data is consolidated and checked by each operational unit and business segment before being checked at Group level. Data pertaining to certain specific indicators is calculated directly by the business segments. These processes undergo regular internal audits.

External verification

The external verification (Article R. 225-105-2 of the French Commercial Code) is performed at the Group and business levels, as well as in a sample of operational entities in and outside France, selected each year on the basis of their relative contribution to the Group, previous years’ results and a risk analysis. The auditors’ independence is defined by regulations and the profession’s Rules of Professional Conduct and/or an impartiality committee.

 

Details on certain indicators

Workforce definitions and indicators

Outside of France, “management staff” refers to any employee whose job level is the equivalent of 300 or more Hay points. Permanent contracts correspond to contrats à durée indéterminée (CDI) and fixed-term contracts to contrats à durée déterminée (CDD) , according to the terminology used in the Group’s workforce reporting.

Employees present: employees present are employees on the payroll of the consolidated scope, less employees who are not present, i.e., persons who are under suspended contract (sabbatical, business development leave, etc.), absent on long-term sick leave (more than six months), assigned to a company outside the Group, etc.

Safety definitions and indicators

TRIR (Total Recordable Injury Rate): number of recorded injuries per million hours worked.

LTIR (Lost Time Injury Rate): number of lost-time injuries per million hours worked.

SIR (Severity Injury Rate): average number of days lost per lost-time injury.

Employees of contractors: any employee of a contractor working at a site that is part of the safety reporting scope or assigned by a transportation company under a long-term contract.

Tier 1 and Tier 2: indicator of the number of loss of primary containment events with more or less significant consequences, as defined by the API 754 (for downstream) and IOGP 456 (for upstream) standards.

Near miss: sudden event which, under slightly different circumstances, could have resulted in an accident. Near misses have a potential but no actual severity.

Incidents and near misses are assessed in terms of actual or potential severity based on a scale that consists of six levels. Events with an actual or potential severity level of four or more are considered serious.

Environmental or climate change-related definitions and indicators

Upstream oil and gas activities: the Group’s upstream oil and gas activities include the oil and gas exploration and production activities conducted by the Exploration & Production and Integrated Gas, Renewables & Power segments. They do not include facilities for power generation from renewable sources or natural gas, such as combined-cycle natural gas power plants.

Non-routine flaring: flaring other than routine flaring and safety flaring occurring primarily during occasional and intermittent events.

Routine flaring: flaring during normal production operations conducted in the absence of sufficient facilities or adequate geological conditions for the reinjection, on-site utilization or commercialization of the gas produced (as defined by the working group of the Global Gas Flaring Reduction program as part of the World Bank’s Zero Routine Flaring initiative). Routine flaring does not include safety flaring.

Safety flaring: flaring to ensure the safe performance of operations conducted at the production site (emergency shutdown, safety-related testing, etc.).

Water consumption: volume of water (fresh, brackish or sea water) taken that is not discharged into the environment or to a third party.

Waste: all waste is counted, with the exception of drilling debris, mining cuttings and polluted soil at inactive sites, which are counted separately.

Hydrocarbon spills with an environmental impact: spills with a volume greater than 1 barrel (≈159 liters) are counted. These are accidental spills of which at least part of the volume spilled reaches the natural environment (including non-waterproof ground). Spills resulting from sabotage or malicious acts are excluded. Spills that do not affect the environment are also excluded.

Fresh water: water with salinity below 2 g/l.

GEEI (Group Energy Efficiency Index): a combination of energy intensity ratios (ratio of net primary energy consumption to the level of activity) per business reduced to base 100 in 2010 and consolidated with a weighting based on each business’s net primary energy consumption. The scope of the indicator relates to the “operated domain” of the Group’s upstream oil and gas activities and the Refining & Chemicals segment, with the exception of Hutchinson. It does not include facilities for power generation from renewable sources or natural gas, such as combined-cycle natural gas power plants.

GHG: the six greenhouse gases in the Kyoto protocol, namely CO2, CH4, N2O, HFCs, PFCs and SF6, with their respective GWP (Global Warming Potential) as described in the 2007 IPCC report. HFCs, PFCs and SF6 are virtually absent from the Group’s emissions or are considered as non-material, and are therefore no longer counted as of 2018.

GHG based on the Group’s equity interest: greenhouse gases emitted by the sites and activities that are part of the Group’s “equity interest domain” (refer to point “Scopes”). They are calculated on a pro rata basis according to the Group’s share in the entity or the production (in the case of Group upstream oil and gas activities).

Scope 1 GHG emissions: direct emissions of greenhouse gases from sites or activities that are included in the scope of reporting for climate change-related indicators. Sites with GHG emissions and activities of less than 30 kt CO2e/year are excluded.

Scope 2 GHG emissions: indirect emissions attributable to brought-in energy (electricity, heat, steam), excluding purchased industrial gases (H2).

Scope 3 GHG emissions: other indirect emissions. The Group usually follows the oil & gas industry reporting guidelines published by IPIECA, which comply with the GHG Protocol methodologies. In this Universal Registration Document, only item 11 of Scope 3 (use of sold products), which is the most significant, is reported. Emissions for this item are calculated based on sales of finished products for which the next stage is end use, i.e., combustion of the products to obtain energy. A stoichiometric emission (oxidation of molecules to carbon dioxide) factor is applied to these sales to obtain an emission volume.

Carbon intensity: this indicator measures the average GHG emissions of energy products used by the Group’s customers, from production in TotalEnergies facilities to end use by customers. This indicator takes into account:

  • for the numerator:
    • emissions connected to the production and conversion of energy products used by the customers on the basis of the Group’s average emission rates,
    • emissions connected to the use of sold products. For each product, stoichiometric emission factors(7) are applied to these sales to obtain an emission volume. Non-fuel use products (bitumen, lubricants, plastics, etc.) are not taken into account;
    • negative emissions stored through the use of CCUS and natural carbon sinks;
  • for the denominator: the quantity of energy sold, with electricity placed on an equal footing to fossil fuels, taking into account the average capacity factor and average efficiency ratio.

Intensity of CO2e emissions: Scopes 1 & 2 GHG emissions from the facilities operated by the Group for its upstream hydrocarbon activities (kg) divided by the Group’s operated hydrocarbon production in barrels of oil equivalent (boe).

Intensity of methane emissions: the volume of methane emissions divided by the volume of commercial gas produced, from all facilities operated by the Group (oil and/or gas) for its upstream hydrocarbon activities. Gas facilities are facilities for which the sum of exported gas production and fuel gas (in boe) represents more than 50% of the operated production (exports + fuel gas).

Operated oil & gas facilities: facilities operated by the Group as part of its Upstream oil and gas activities as well as in its Refining & Chemicals and Marketing & Services segments. They do not include facilities for power generation from renewable sources or natural gas, such as combined-cycle natural gas power plants.

Oil spill preparedness:

  • an oil spill scenario is deemed “important” when its consequences are at a minimum on a small scale and have a limited impact on the environment (approximately several hundred meters of shores impacted or several tons of hydrocarbons involved);
  • an oil spill preparedness plan is deemed operational if it describes the alert mechanisms, if it is based on pollution scenarios that stem from risk analyses and if it describes mitigation strategies that are adapted to each scenario; if it defines the technical and organizational resources, internal and external, to be deployed; and lastly if it indicates the items to be addressed in order to begin monitoring the environmental impact of the pollution;
  • Proportion of those sites that have performed an oil spill response exercise or whose exercise was prevented following a decision by the authorities: are included for this indicator sites that have performed an exercise during the year on the basis of one of the scenarios identified in the oil spill preparedness plan up to the equipment deployment stage as well as sites that have been prevented from carrying out an exercise by a competent authority (e.g. administration, port authority, local fire brigade).

(7) The emission factors used are taken from a technical note from the CDP: Guidance methodology for estimation of scope 3 category 11 emissions for oil and gas companies.

Other definitions

One MAESTRO (Management and Expectations Standards Toward Robust Operations): the Group’s operational Health, Safety, Environment and Societal reference framework. This reference framework applies to the subsidiaries controlled exclusively by TotalEnergies with the following exceptions: subsidiaries acquired in 2020 and subsidiaries covered by an audited reference framework of their own, i.e. Hutchinson (R&C), Zeeland Refinery (R&C), Polyblend (R&C), Sobegi (R&C), Synova (R&C), Saft Groupe (iGRP), TEP Barnett (iGRP), SunPower (iGRP) and subsidiaries acquired or established by the iGRP segment within the past three years (the latter subsidiaries are in the process of being rolled out).