French Labour Code
In forceIn the absence of an agreement as provided for in Article L. 2312-21, in undertakings with fewer than three hundred employees, the database provided for in Article L. 2312-18 includes the following information:
1° Investments : | |
A-Employee investment : | a) Changes in the workforce by type of contract, age and seniority; -changes in the workforce broken down month by month; number of employees with permanent contracts; -number of employees with temporary contracts; number of employees with fixed-term contracts; - number of temporary employees -number of temporary employees -number of employees belonging to an external company; -number of days worked over the last twelve months by temporary employees; number of work-linked training and integration contracts open to young people under the age of twenty-six; the reasons that led the company to use fixed-term employment contracts, temporary employment contracts, part-time employment contracts and employees from outside companies; |
b) Job trends by professional category; -Breakdown of workforce by gender and qualification; -indication of the preventive and training measures that the employer intends to implement, in particular for the benefit of older employees, employees with low qualifications or employees with particular social difficulties; | |
c) Developments in the employment of disabled people and measures taken to develop it; -Actions undertaken or planned in terms of recruitment, adaptation, rehabilitation or vocational training; -Annual declaration provided for in Article L. 5212-5, excluding the information mentioned in Article D. 5212-4; | |
d) Changes in the number of trainees aged 16 and over ; | |
e) Vocational training: investment in training, target audiences; -the direction of vocational training in the company as a result of the consultation provided for in article L. 2312-24; -the results, if any, of the negotiations provided for in article L. 2241-6; -the conclusions, if any, of the inspection services following the checks carried out in application of articles L. 6361-1, L. 6323-13 and L. 6362-4; a report on the actions included in the company's training plan for the previous year and for the current year, including a list of training actions, skills assessments and validation of acquired experience carried out, in relation to the workforce concerned, broken down by socio-professional category and by gender; -information, for the previous year and the current year, relating to individual training leave, skills assessment leave, experience validation leave and teaching leave granted; in particular their purpose, duration and cost, the conditions under which such leave was granted or postponed and the results obtained; -the number of employees benefiting from the matching contribution mentioned in the penultimate paragraph of II of article L. 6315-1 and the sums paid in this respect; -the number of employees benefiting from the professional interview mentioned in I of article L. 6315-1. An assessment, for the previous year and the current year, of the conditions for implementing work-study contracts: the jobs held during and at the end of the work-linked training scheme or period; the number of employees concerned, by age, gender and initial level of training; - the results obtained at the end of the training period; -the results obtained at the end of the professionalisation action or period, as well as the conditions for assessment and validation. Assessment of the implementation of the personal training account; | |
f) Working conditions: working hours including part-time working and organisation of working time; Data on part-time working: Number, gender and qualifications of employees working part-time; part-time working hours applied in the company; The annual programme for the prevention of occupational risks and the improvement of working conditions provided for in 2° of Article L. 2312-27, drawn up on the basis of the analyses mentioned in Article L. 2312-9 and setting out the detailed list of measures to be taken during the coming year in the same areas in order to satisfy, in particular: i-The general principles of prevention set out in articles L. 4121-1 to L. 4121-5 and L. 4221-1 ; ii-The information and training of workers provided for in articles L. 4141-1 to L. 4143-1 ; iii-Information and training for employees with fixed-term employment contracts and temporary employees, as provided for in Articles L. 4154-2 and L. 4154-4; iv-A the coordination of prevention as provided for in Articles L. 4522-1 and L. 4522-2 ; | |
B-Tangible and intangible investment : | a) Changes in assets net of depreciation and any impairment (fixed assets) ; |
b) Where applicable, research and development expenditure; | |
c) Measures envisaged for the improvement, renewal or transformation of production and operating methods; and the impact of these measures on working conditions and employment; | |
2° Professional equality between women and men within the company: | |
A-Analysis of figures: | Analysis of figures by professional category on the respective situation of women and men in terms of recruitment, training, professional promotion, qualifications, classification, working conditions, health and safety at work, effective remuneration and the balance between professional activity and the exercise of family responsibility; analysis of differences in salaries and career development according to age, qualification and seniority; description of changes in the respective promotion rates of women and men by profession in the company; |
B-Action strategy : | Based on the analysis of the figures mentioned in A of 2°, the strategy includes the following elements: -Measures taken over the past year to ensure professional equality. Assessment of actions taken over the past year and, where applicable, the previous year. Assessment of the extent to which objectives have been achieved on the basis of the indicators selected. Explanations for planned actions that were not carried out; -Progress targets for the coming year and associated indicators. Qualitative and quantitative definition of the measures to achieve them in accordance with article R. 2242-2. Evaluation of their cost. Schedule of planned measures; |
3° Equity, debt and tax : | |
a) The company's equity ; | |
b) Loans and financial debts, including due dates and financial charges; | |
c) Taxes; | |
4° Remuneration of employees and directors, in all its components: | |
A - Changes in employee remuneration : | a) Staff costs including social security contributions, salary trends by category and by gender, minimum basic salary, average or median salary, by gender and by professional category; |
b) For companies subject to the provisions of Article L. 225-115 of the Commercial Code, the total amount of remuneration referred to in 4° of this article; | |
c) Employee savings schemes: profit-sharing, incentive schemes; | |
5° Social and cultural activities: amount of the contribution to social and cultural activities social and cultural activities, sponsorship; | |
6° Remuneration of funders, excluding the items mentioned in 4°: | |
A-Remuneration of shareholders (distributed income) ; | |
B-Remuneration of employee shareholders (amount of shares held as part of employee savings schemes, share in capital, dividends received); | |
7° Financial flows to the company: | |
A-Government aid : | Aid or financial advantages granted to the company by the European Union, the State, a local authority, one of their public establishments or a private body entrusted with a public service mission, and their use. For each of these aids, the nature of the aid, its purpose, its amount, the conditions for payment and use laid down, where applicable, by the public body granting it and its use are indicated; |
B-Tax reductions ; | |
C-Exemptions from and reductions in social security contributions; | |
D-Tax credits ; | |
E-Sponsorship ; | |
F-Financial results : | a) Sales, profits or losses recorded ; b) Business results in value and volume; c) Appropriation of profits ; |
8° Partnerships : | |
A-Partnerships entered into to produce services or products for another company; | |
B-Partnerships entered into to benefit from the services or products of another company; | |
9° For companies belonging to a group, commercial and financial transfers between group entities: | |
A-Capital transfers as shown in the individual accounts of the companies in the group where they are significant, in particular major capital transfers between the parent company and subsidiaries; | |
B-Divestitures, mergers and acquisitions. | |
10° Environment (1) | |
A-General environmental policy : | Organisation of the company to take account of environmental issues and, where applicable, environmental assessment or certification procedures; |
B-Circular economy : | a) Prevention and management of waste production: assessment of the quantity of hazardous waste as defined in Article R. 541-8 of the Environmental Code and covered by the slip referred to in Article R. 541-45 of the same Code; |
b) Sustainable use of resources: water consumption and energy consumption; | |
C-Climate change : | a) Identification of the items of direct greenhouse gas emissions produced by the fixed and mobile sources necessary for the company's activities (commonly known as "Scope 1 emissions") and, where the company has this information, assessment of the volume of these greenhouse gas emissions; |
b) Greenhouse gas emissions balance provided for in Article L. 229-25 of the Environmental Code or simplified balance provided for in Article 244 of Law no. 2020-1721 of 29 December 2020 on finance for 2021 for companies required to draw up these different balances. | |
Notes : (1) Where the environmental data and information submitted under this heading are not published at company level (i.e. at group level or at the level of separate establishments, where applicable), they must be accompanied by additional relevant information to be put into perspective at this level. | |
