French Commercial code
In forceI.-The extra-financial performance statement referred to in I of Article L. 225-102-1 and the consolidated non-financial performance statement mentioned in II of the same article present the business model of the company or, where applicable, of the group of companies for which the company prepares consolidated accounts.
They also present, for each category of information mentioned in III of the same article or in the second paragraph of article L. 22-10-36 :
1° A description of the main risks associated with the business of the company or group of companies including, where relevant and proportionate, the risks created by its business relationships, products or services;
2° A description of the policies applied by the company or group of companies including, where applicable, the due diligence procedures implemented to prevent, identify and mitigate the occurrence of the risks mentioned in 1°;
3° The results of these policies, including key performance indicators.
Where the company does not apply a policy in respect of one or more of these risks, the statement shall include a clear and reasoned explanation of the reasons for this.
II.-The statement shall contain, where relevant to the principal risks or policies mentioned in I of this article:
A.-For all companies mentioned in I of Article L. 225-102-1 or in the first paragraph of Article L. 22-10-36, the following information:
1° Social information:
a) Employment:
-total workforce and breakdown of employees by gender, age and geographical area;
-hirings and redundancies;
-pay and changes therein;
b) Work organisation:
-organisation of working hours;
-absenteeism;
c) Health and safety:
-health and safety conditions at work;
workplace accidents, in particular their frequency and severity, and occupational illnesses;
d) Industrial relations:
the organisation of social dialogue, in particular procedures for informing and consulting staff and negotiating with them;
the assessment of collective agreements, in particular with regard to health and safety at work;
e) Training:
the policies implemented with regard to training, in particular with regard to environmental protection;
the total number of hours of training;
f) Equal treatment:
-measures taken to promote equality between women and men;
-measures taken to promote the employment and integration of disabled people;
-policy to combat discrimination;
2° Environmental information:
a) General environmental policy:
the company's organisation to take account of environmental issues and, where applicable, environmental assessment or certification procedures;
the resources devoted to preventing environmental risks and pollution;
the amount of provisions and guarantees for environmental risks, provided that this information is not likely to cause serious prejudice to the company in any current litigation;
b) Pollution:
-measures to prevent, reduce or remedy discharges into the air, water and soil that seriously affect the environment;
-taking into account any form of pollution specific to an activity, in particular noise and light pollution;
c) Circular economy:
i) Waste prevention and management:
measures to prevent, recycle, reuse, other forms of recovery and disposal of waste;
actions to combat food waste;
ii) Sustainable use of resources:
water consumption and water supply in accordance with local constraints;
consumption of raw materials and measures taken to improve efficiency in their use;
energy consumption, measures taken to improve energy efficiency and the use of renewable energy;
land use;
d) Climate change:
the significant items of greenhouse gas emissions generated as a result of the company's activity, in particular through the use of the goods and services it produces;
the measures taken to adapt to the consequences of climate change;
the reduction targets set voluntarily in the medium and long term to reduce greenhouse gas emissions and the means implemented to this end;
e) Protection of biodiversity: measures taken to preserve or restore biodiversity;
3° Societal information:
a) Societal commitments to sustainable development:
the impact of the company's activity on employment and local development;
the impact of the company's activity on neighbouring or local populations;
the relations maintained with the company's stakeholders and the methods of dialogue with them;
partnership or sponsorship actions;
b) Subcontracting and suppliers:
-the consideration given in purchasing policy to social and environmental issues;
-the consideration given in relations with suppliers and subcontractors to their social and environmental responsibility;
c) Fair practices: measures taken to promote consumer health and safety;
B.-For the companies mentioned in the first paragraph of Article L. 22-10-36, the following additional information:
1° Information relating to the fight against corruption: actions taken to prevent corruption;
2° Information relating to actions in favour of human rights:
a) Promotion of and compliance with the stipulations of the fundamental conventions of the International Labour Organisation relating to:
-respect for freedom of association and the right to collective bargaining;
-elimination of discrimination in respect of employment and occupation;
-elimination of forced or compulsory labour;
-effective abolition of child labour;
b) Other actions undertaken in favour of human rights.
