2014 Registration Document and Annual Financial Report - page 76

Corporate responsibility
Measuring and assessing performance
Workforce indicators are measured and disclosed on the basis of
monthly average number of employees.
Inmany host countries, the definition of a
or non-permanent
employee is not the same as under French law, which means that
certain special cases can impact the consolidated figures. Because
of the many inconsistencies found across globally consolidated
data, it was decided to discontinue Groupwide consolidation of
this item from 2014.
Disabled employees are only included as such if officially recognized
as such in the countries where they work. Accor therefore considers
that this indicator might slightly underestimate the number of
disabled employees working for the Group.
To estimate the
number of employees in franchised hotels,
number of rooms in the franchised hotel base has been multiplied
by the average number of actual employees per room in our owned,
leased and managed hotels. These estimated figures have been
adjusted to reflect the characteristics of each brand and of the
country or region where the owned, leased, managed and franchised
hotels are located. For example, an ibis hotel requires many fewer
employees than a Sofitel.
For 2014, the
job category
categorization was reviewed to
accommodate the function of “senior executive”. The Group
standard was reviewed to clarify the responsibility levels for this
personnel category:
“middle manager”
is an employee who manages a team
or a process like hiring or annual performance reviews, and/
or who holds a high level of expertise. This definition does not
correspond to the legal status of a manager
in France. Each
country’s human resources department sets its own definition
based on local labor legislation, the characteristics of each job
and the hotel brand;
the term
“senior executive”
refers to a hotel General Manager
or a member of the head office personnel holding substantial
responsibilities (
an Executive Committee member). The
definition is close to that of
“cadre dirigeant”
in France.
Employee movements
Every employee movement during the period is reported, regardless
of the type of job contract. A departure is not recorded as amovement
in the following cases:
when an employee changes from a non-permanent to a permanent
when a non-permanent contract is renewed without interruption;
when an employee transfers to another position in the Group.
Separations due to job abandonment are recorded as dismissals,
in as much as such abandonment is at the employee’s initiative
whereas termination is at the employer’s initiative.
An indicator on promotions was added to the quantitative reporting
for 2014 and an improvement program on this indicator will be
phased in from 2015.
For the Accor Group, promotion is defined as necessarily involving
changes in at least two of the following points in the employee’s
profile: compensation (on top of annual rise), job function (title),
and job category (in hierarchy).
The number of promotions thus expresses the number of changes
in job function, pay or job category within a unit over a given period.
When an employee leaves one hotel to take up a higher position in
another of the Group’s hotels, this is not counted as a promotion.
Health and working conditions
part-time employee
is one who works fewer than a country’s
legal working hours, without including any overtime. Variable-time
contracts may be counted in different ways in different countries.
Days absent are reported in number of business days, as defined
by local labor legislation.
Three categories are considered:
medical leave (including leave for illness of the employee, illness
of the employee’s child, and work-related illness). This category
does not include maternity or paternity leave;
workplace or commuting accidents;
unauthorized leave.This does not give rise to any direct costs for
the Group because it covers unauthorized absences without pay,
depending on local labor laws.This means that their number may
be underestimated, because unpaid leave is not always tracked
by local human resources departments.
The method for calculating medical leave changed from 2013 to 2014.
There is now a separate category for time off related to workplace or
commuting accidents. However, to compare figures with the 2013
indicator value, we can add the figures for the “medical leave” and
“workplace or commuting accidents” categories in 2014.
The employee absences indicator is gradually being improved through
the overhaul of the HR data collection process. As communicated
to the relevant authorities, legislation on how to determine the
cause of employee absences differs among Accor’s host countries,
resulting in a lack of consistency in the consolidated data.
lost-time injury rate
corresponds to the number of lost-time
incidents (as defined by local legislation) per million hours worked,
with lost-time considered to be at least one day.
In 2014, this figure is calculated on the sole basis of injuries arising
at the place of work. In 2013, it was calculated on the basis of
injuries arising at the place of work or during travel, which means
that the two figures are not properly comparable.
Registration Document 2014
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