Providing a moderate level of assurance on certain envi¬ronmental and social performance indicators published in Total’s 2010 Society and Environment Report.

Year ended December 31, 2010

At Total’s request, we performed a review that allowed us to provide a moderate level of assurance on all mean¬ingful aspects of certain environmental and social per¬formance data selected by Total (“the data”⁽¹⁾) for 2010, identified in this report by the symbol  . The data were prepared in accordance with:

• The Corporate Environmental Performance Reporting Guideline⁽²⁾ and the Corporate Greenhouse Gas Emissions Reporting Guideline⁽³⁾.
• The procedures used to conduct the Worldwide Human Resources Survey and the twice-yearly Global Workforce Analysis⁽⁴⁾.

Hereinafter the “Guidance.” 

Two Corporate Affairs departments were responsible for preparing the performance data and establishing the Guidance: the Sustainable Development and Environment Department for environmental performance and the Corporate Human Resources Department for social performance. The Guidance can be consulted at Total’s headquarters and are described in part in the “reporting scope and method” section of this site.

It is our responsibility to express an opinion of this data, based on our review, which was conducted in line with the professional standards applicable in France and the International Standard on Assurance Engagement (ISAE 3000), published in December 2003. Our independence is defined by French legislation and regulations and the French Rules of Professional Conduct for Statutory Auditors. Our opinion concerns the relevant data only, not the complete Environment and Society Report.

The note on reporting scope and methods on pages 72 and 73 of the 2010 Society and Environment Report and in the “reporting scope and method” section of this site describes the methods used to collect the data and calculate the published indicators.

Nature and scope of the review

We performed a limited review, described below, to provide a moderate level of assurance that the selected data are free of material misstatement. A higher level of assurance would have required a more extensive review.

For the data selected:

• We reviewed the Reference Procedures with regard to their relevance, reliability, understandability and completeness.
• We met with the persons in charge of environmental and social reporting at the corporate level and in the Exploration & Production, Gas & Power, Refining & Marketing and Chemicals businesses and at certain sites selected in line with their activity, their contribution to the consolidated data for the Group, their location and the findings of our previous review, in order to verify compliance with the Guidance. We also con¬ducted verifications on a test basis.
  Our review covered a sample of 13 sites and subsidiaries⁽⁵⁾ for the environmental indicators and 9 sites and subsidiaries⁽⁶⁾  for the social data.
• We also conducted tests of reasonableness concerning data consolidation.
  The units selected accounted for 6 to 32% of the consolidated environmental data for Total and 9% of the consolidated workforce.
  Our in-house environmental and sustainable development experts helped us conduct this review.
  
  
  

Comments on the guidance and data

We bring the following comments on the Guidance and data to your attention

Total’s Guidance appropriately describe the reporting scope, indicators, steps and schedule, as well as the roles and responsibilities of the participants. They are updated annually and distributed in English and French to the various participants.

Environmental reporting

• The corporate Guidance is cascaded to each business and segment, which adjust the reporting process to Total’s various activities.
• Total is in the process of deploying a reporting tool that should improve the reliability of consolidation, at the cor¬porate level, of data provided by the various businesses.
• In two Exploration & Production (E&P) subsidiaries, the equipment used to measure freshwater withdrawals is unreliable, resulting in uncertainty concerning the data reported. Actions are planned to upgrade the equipment.
• In one E&P subsidiary, the resources used to calculate the volume of associated gas adversely affect accuracy with regard to the quantities of gas flared and the result­ing air emissions. The method has been revised and the new version is currently being tested. It should reduce this uncertainty. 

Social reporting

• Total’s social reporting is based on a reporting application deployed at all units in the relevant scope. This application has made social data collection more reliable, in particular by automating checks and during consolidation.
• The review of 2010 social indicators revealed no mean­ingful reporting discrepancies. 

Opinion

On the basis of our review, nothing has come to our attention that causes us to believe that the reviewed indicators have not, in all material respects, been prepared in accordance with the Guidance.

Paris La Défense – April 18, 2011

Statutory Auditors

KPMG Audit A Departement of KPMG S.A.

Ernst & Young Audit

Jay Nirsimloo Partner

Philippe Arnaud Partner Manager of the Environment & Sustainable Development Department

Pascal Macioce Partner

Eric Duvaud Partner Manager of the Environment & Sustainable Development Department