Third parties assurance reports

Assurance report on E&P and Refining data,

on part of the informations and on the Group consolidationYear ended December 31, 2011

This is a free translation into English of the original report issued in French and is solely provided for the convenience of English speakingreaders. This report should be read in conjunction with, and construed in accordance with French law and professional auditing standardsapplicable in France.

To the shareholders,At Total’s request, and under the provisions of article L. 225-102-1 of the Trade Code (Grenelle II Law of July 12, 2010), we present you ourreport on the aspects of environmental and social performance data selected by Total and presented in the Management report establishedfor the financial year ended December 31, 2011.

The Board of Directors was responsible for preparing the Group Management report which includes environmental and social information (the“Information”), defining the appropriate Guidance (the “Guidance”) to establish the numerical data(1) (the “Data”) and to ensure their availability.The Guidance can be consulted at Total’s headquarters and a summary is presented in the Reporting Scope and Method note available onthe Group’s website.

Independance

Our independence is defined by the Code of Ethics from IFAC (International Federations of Accountants).

It is our responsibility, on the basis of our procedures:

• to check, in this report, the completeness of the disclosure of all information required in the January 2012 draft version of the decree and alert, when necessary, information omitted or not supported by relevant explanation;
•  to express a conclusion on the sincerity of the Information and a limited assurance conclusion on the Data presented in Chapter 12 of the Group Management report.

Our procedures were conducted in compliance with the professional standards applicable in France and the International Standard on Assurance Engagement (ISAE 3000), published in December 2003. We performed a limited review, described below, to provide a limited
level of assurance that the Data are free of material misstatement. A higher level of assurance would have required a more extensive review.

 

We conducted the following procedures:

• We understood priorities and strategies of the Group toward a sustainable development, with respect to social and environmental impacts of Group activities, its commitments toward the society and, when relevant, related mitigation actions or programs. We compared the list of Information with the requirement of the draft decree of January 2012. In particular, our procedures covered the following items:

 

•  for environmental Information: climate change, environmental policy, contamination and waste management, sustainable use of resources - for social Information: equality of treatment, employment, training, work organization, social relationship, compliance with basic conventions

 

• health and safety related Information

 

• We assessed the Guidance defined by the Group with regard to its relevance, reliability, understandability, objectivity and completeness,

considering, when appropriate, sectoral best practices. – We performed a review to ensure that reporting process aims at providing complete and consistent information to the Board of Directors;
we identified representatives responsible for implementing this process; we reviewed the presence of internal control procedure and risk management system;

• We met with the relevant persons at the corporate level responsible for reporting the Data, in the Exploration & Production and Refining businesses, to assess the application of the Guidance, we implemented analytical procedures and consistency checks, and we verified, on a test basis, the consolidation of the Data; – We have selected a sample of sites taking into consideration their activity, their contribution to the consolidated data for the Group, their location and the findings of our previous reviews:

• 6 sites⁽²⁾ or subsidiaries for the environmental Data,
• 4 sites⁽³⁾ or subsidiaries for the social Data.

(1) Numerical data of 2011 presented in the tables of Chapter « Social information » and « Environment, health and Safety Information », except data related to LTIR, TRIR and SIR for which only
the consolidation process was reviewed.
(2) Exploration & Production: subsidiaries Total E&P Congo (Congo), Total E&P Indonesia (Indonesia) and Total E&P Borneo B.V (Brunei); Refining: subsidiaries Total Raffinaderij Antwerpen (Belgium),
Total Feyzin Refinery (France) and Total Provence Refinery (France ).

(3) Exploration & Production: subsidiaries Total E&P Congo (Congo), Total E&P Indonesia (Indonesia) and Total E&P Borneo B.V (Brunei); Refining: subsidiary Total Raffinaderij Antwerpen (Belgium)

 

The selected sites and subsidiaries accounted for 24% of the consolidated greenhouse gas emissions for Total and 3.5% of the consolidated workforce.

• At the site and subsidiary level, we verified the understanding and application of the Guidance, and conducted detailed checks

on a sampling basis which consisted in checking the calculation formulas and reconciling the data with the supporting documents.

• We took note of verification conclusions provided for the Gas & Power, Marketing and Chemicals businesses;
• And we conducted consistency tests on the consolidation of the Information.

Comments on the guidance and data

Detailed information related to the establishment of the Data is presented in the Reporting Scope and Method note available on the Group’s website.
We draw your attention to the following comments on the Guidance and Data:




Social Reporting

• Total’s social reporting data is based on a reporting software deployed at all units in the review’s scope. This software has made social data collection more reliable, in particular by automating checks and facilitating consolidation;

• the software reports the number of part-time positions or telecommuting positions on an all or nothing basis by site and subsidiary and therefore does not represent the real share of employee who can benefit from these work conditions.

Environmental Reporting

• the corporate Guidance is cascaded to each business and segment, which adjust the reporting process to Total’s various activities;
• the calculation rules to evaluate the staff number dedicated to environmental issues are not consistent between sites and subsidiaries and not sufficiently detailed in the Guidance;
• in the absence of reliable data from operators of assets in which Total has interests without operating it, the non-operated greenhouse gas emissions are estimated based on theoretical projections creating uncertainty related to the total amount of these emissions;
• in Exploration & Production (E&P) subsidiaries, the measurement methods of freshwater drawn are not reliable, resulting in uncertainty concerning the data reported.

We consider that our procedures provide a sufficient basis for the conclusion expressed below

 

Conclusion

 

Completeness check

We checked the completeness of the Group Management report with regards to the information required by the Board of Directors
on the basis of the draft decree of January 2012; with the exception of soil utilization, for which the non-relevancy rationale presented by the Group appeared sufficient. Conclusion on the Information and the Data For the social and environmental Information and Data provided in the Management report, as well as the related explanation, we express the following qualifications:

• methods to calculate the number and volume of spills which reach the environment are not consistent between sites and subsidiaries,

resulting in heterogeneous consolidated data; – regarding the number of training days, the type of training as well as the calculation methodology was not fully understood within some
of the audited sites, affecting the reliability of this indicator. On the basis of our review, and except for the qualifications listed above, nothing has come to our attention that causes us to believe that:

• the Data have not, in all material respects, been prepared in accordance with the Guidance;

 

• the social and environmental Information have not been presented in a sincere fashion. Paris-La Défense, February 22, 2011

Ernst & Young et Associés
Christophe Schmeitzky
Associé

 

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Assurance report on G&P, Marketing and Chemicals data and on the rest of the informations


Year ended December 31, 2011

 Assurance of the social and environmental information

Objectives and Scope of Work At Total’s request, Bureau Veritas Certification performed an independent review to provide an opinion on the reliability of the social and environmental information produced by Total in its reference registration document, and provide a moderate level of assurance on the quantitative data.
We examined the following elements within the framework of the current project of decree for the implementation of Article 225 of the law n°2010-788 of July 12th, 2010 called “Grenelle II”. This applied to the all information categories including Social, Environmental, Safety, Societal and Health related data, with a specific focus on:

 

• the accuracy and reliability of the quantitative environmental and social data provided by the Gas & Power, Chemicals and Marketing businesses and consolidation at the Group Level; and

 

• the qualitative assertions in the registration document and sustainable development report, regarding the social information (e.g. occupational illness, fundamental conventions) and environmental information (e.g. risk prevention, water supply, biodiversity). The scope of work concerns activities over the reporting period January 1st to December 31st 2011.

 

Responsibilities


The preparation, presentation of data and content related to social and environmental reporting is the sole responsibility of Total. The information has been coordinated by the Sustainable Development and Environment Department and Corporate Human Resources according to:

 

• the Corporate Procedure for the Environmental Performance Reporting (EPR) of the Group; and

 

• the Social Reporting Total Group Protocol and Methodology Worldwide Human Resources Survey and the biannual Global Workforce Analysis.

Further details of these procedures and their implementation are available on Total’s website.

The responsibility of Bureau Veritas is to provide assurance on the accuracy, reliability and objectivity of the information therein and to
express our overall opinion as per the scope of assurance.

 

Statement of Bureau Veritas Certification Independence, Impartiality and Competence

 

Our opinion is independent and impartial: Our work is conducted according to our professional practices and Code of Ethics and requirements of our external impartiality committee.


Competence: Our assurance team has relevant experience in conducting assurance over environmental, social, ethical and health and safety information, systems and data in accordance with established guidelines and best practice.




Methodology


We undertook the following activities to inform our assurance engagement:

 

• Review of the Total Guidance with regard to its relevance, reliability and completeness with the requirements of the current project of decree for the implementation of Article 225 of the law n°2010-788 of July 12th, 2010 called “Grenelle II”.
  
• Senior level interviews with those with responsibility for environmental, social and societal issues at a strategic level. This supported examination of qualitative information and included the:

 

• Development and Environment Division; Ethics Committee; Total Foundation; Corporate Philanthropy Division; Total Développement Régional; Corporate Purchasing; France and NGOs Public Affairs Division; Legal Department and Total Education; and
  
• Review of corporate Guidance and branch documents and procedures and associated data published.
• Analytical review of the overarching data collection, consolidation and checking processes.
• Interviews at corporate level and in the Gas & Power, Marketing and Chemicals business with those responsible for environmental and/or social reporting to verify the understanding and application of Guidance.

 

 

• Audit of 9 sites/subsidiaries to examine source data. This included 6 sites for the environmental and 5 for social information(1). The audits included; testing the understanding and correct application of the Guidance; review of documented evidence; review of the methodology for data collection, aggregation and checking processes; sampling data back to source and analysis of calculations.
  

 

• The sites selected accounted for 1.3 % of consolidated greenhouse gas emissions for Total and 5 % of the consolidated workforce.


(1) Regarding environmental information: sites of Bayport (USA), La Porte (USA), Bostik (UK), Grand Quevilly (France), Dépôt de Dijon (France), and subsidiary TIGF (France); regarding social information: subsidiaries: Total Petrochemicals USA, Bostik (UK), TIGF (France), Paulstra SNC (France), Total Lubrifiants (France)

 

Assurance Opinion

 


Completeness of data
All the information required by current project of decree for the implementation of the article 225 of the law on the Grenelle II, are present
with the exception of “use of land” (42 of 43 information categories)

 

Accuracy and reliability of data

 


In Bureau Veritas Certification’s opinion, the environmental and social data and qualitative information included in this scope of work can be
regarded as accurate and reliable and prepared in line with Total Guidance.

• For the quantitative information, the tests undertaken by Bureau Veritas Certification revealed no meaningful reporting discrepancies at the corporate level.
• For the developed qualitative information, the work conducted did not reveal distortion nor any erroneous assertions.

Conclusion


On the basis of scope of work, nothing has come to our attention to question the reliability of the information communicated by the Total in its registration document.
Note that the reference version of this assurance statement is the one established in French language, and published in the French version of Total’s reporting.


Puteaux, February, 15, 2012
Etienne Casal
Managing Director
Bureau Veritas Certification France S.A.S.
Registration Document 2011. TOTAL 343