Economic, Social and Environmental Database (EESDB)

Verified 30 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The employer of at least 50 employees must make available to the Economic and Social Committee (ESC) or staff representatives an economic, social and environmental database (BDESE)

The BDESE gathers information on the company's broad economic and social guidelines.

It includes mandatory statements that vary according to the size of the company.

Which companies are affected by the BDESE?

The establishment of an economic, social and environmental database (EESDB) is obligatory for companies employing at least 50 employees.

In the case of a company to establishments multiples, the number of staff shall be calculated at the overall level of the company and not by establishment.

The BDESE then includes the data collected at company level, not by institution.

He is possible set up a BDESE at group level. It's not mandatory.

A BDESE at group level does not exempt companies of more than 50 employees of the group from their obligation to set up BDESEs.

A group agreement or agreement may provide for the establishment of a database at group level.

The agreement or agreement shall determine, in particular, the persons having access to that base and the arrangements for access, consultation and use of that base.

What is the BDESE for?

An economic, social and environmental database gathers all the information necessary for consultations and recurring information which the employer makes available to the Economic and Social Committee (ESC). In particular, it serves as a preparatory support for the EESC's annual consultation.

It contains data on the following topics:

Social investment
Material and intangible investment
Gender equality at work in the company
Own funds
Debt
All elements of compensation of employees and managers
Social and cultural activities
Remuneration of funders
Financial flows to the company
The environmental consequences of company activity

Establishment of the BDESE by company or branch agreement

Companies subject to the establishment of the BDESE may define the content of the BDESE via one collective company agreement. This agreement must therefore be signed by trade union representatives 50% of the votes cast in the last elections.

In the absence of a shop steward, the agreement may be adopted between the employer and the Social and Economic Committee (ESC) (adoption by majority of full members of the EESC staff delegation).

The agreement shall define:

The organization, architecture and content of the BDESE
The operating procedures of the EBRD: in particular access rights and the level of implementation of the EBRD in companies with establishments separate, its support, its terms of consultation and use

Warning

The content and operation of the database must enable the EESC and, where appropriate, the trade union representatives to exercise their powers.

Creation of the BDESE in the absence of a company agreement

If no company agreement is reached, a branch agreement can define the content of the BDESE for companies of less than 300 employees. It must specify the same elements as the company agreement.

In the absence of a company agreement and a branch agreement, the content and functioning of the BDESE are dictated by the Labor Code. In this case, the BDESE shall be constituted at company level. Its content varies according to the size of the company.

Warning

The content and operation of the database must enable the EESC and, where appropriate, the trade union representatives to exercise their powers.

The BDESE may be fixed by company agreement or by branch agreement. If no agreement is found, its content is imposed by the labor code.

Content agreed

The content of the BDESE duty carry at least on the following topics :

Social investment
Material and intangible investment
Gender equality at work in the company
Own funds
Debt
All elements of compensation of employees and managers
Social and cultural activities
Remuneration of funders
Financial flows to the company
The environmental consequences of the company's activity.

The agreement can integrate into the ESCB the necessary information related to the mandatory negotiations related to:

Remuneration, working time and sharing of added value
Employment equality between women and men, quality of life and working conditions
Job and career management for companies with 300 or more employees

He can also include the necessary information related to the EESC consultations.

Mandated content (no agreement)

The content of the BDESE varies according to the size of the company. The threshold of 300 employees is considered as exceeded when the number of employees of the company exceeds this threshold for 12 consecutive months.

The employer has a 1-year period as from the crossing of this threshold to adapt its ESBDB.

For companies with more than 500 employees, the content of the ESDB varies if one of the two thresholds is exceeded:

EUR 100 million of CA
EUR 100 million balance sheet

Companies of 50 to 299 employees

The employer must provide information relating to the following years:

Current Year
2 previous years
3 years later, in the form of perspectives

In the absence of a company agreement, the employer must provide the following information in the EESDB:

1. Investments:
- A. Social investment:
  - a. Changes in the number of staff by type of contract, age and seniority:
    - Staffing trends month by month
    - Number of employees holding a CDI, number of holders of a CDD
    - Number of temporary employees and the number of working days completed in the last 12 months by such employees
    - Number of employees belonging to an external company
    - Number of dual employment and training contracts open to young people under 26
    - Reasons why the company resorted to temporary contracts, temporary work contracts, part-time work contracts and employees belonging to a foreign company
  - b. Employment trends by occupational category
    - Distribution of staff by sex and qualification
    - Indication of the preventive and training measures which the employer intends to implement, in particular for the benefit of older workers, those with low qualifications or particular social difficulties
  - c. Employment trends for persons with disabilities and measures taken to develop them:
    - Company or planned measures for recruitment, adaptation, rehabilitation or vocational training
    - Annual declaration by the employer with regard to the employment obligation of disabled persons to which he is subject
  - d. Trends in the number of trainees over the age of 16
  - e. Vocational training: investment in training, target groups:
    - The guidelines for vocational training in the company as they result from consultation with the ESC
    - Possible outcome of negotiations on branch and occupational agreements
    - Any conclusions of the inspection services following verifications
    - The balance sheet of the measures included in the company's training plan for the previous year and for the current year. It shall include a list of training measures, skills assessments and validations of experience acquired, broken down by socio-occupational category and sex, for the staff concerned
    - Information, for the previous and current year, on individual training leave, leave on skills assessment, leave to validate prior learning and leave for teaching granted (purpose, duration, cost, conditions under which such leave was granted or carried over, results obtained)
    - The number of employees receiving abundanceand the sums paid in respect thereof
    - The number of employees receiving the biennial job interview.
    - Review, for the previous and current year, of the conditions for implementing work-in-transit contracts:
      - The posts held during and at the end of their activity or period of professionalization
      - The number of staff concerned by age, sex and initial level of training
      - The results obtained at the end of the action or period of professionalization and the conditions for assessment and validation. Review of the implementation of the personal training account
  - f. Working conditions:
    - Hours of work, including part-time work and organization of working time
    - Data on part-time work:
      - Number, sex and qualifications of part-time employees
      - Part-time working hours in the company
    - The annual program for the prevention of occupational risks and the improvement of working conditions based on the analyzes of the ESC. It sets out the detailed list of measures to be taken in the coming year in the same areas in order to meet, inter alia:
      - The general principles of prevention
      - Information and training for workers
      - Information and training for fixed-term and temporary employees
      - Coordination of prevention
- B. Material and intangible investment:
  - Evolution of net depreciation assets and contingent depreciation (fixed assets)
  - If the company has any, research and development expenditures
  - Measures to improve, renew or transform production and operating methods and their impact on working conditions and employment
2. Professional equality between women and men :
- A. Analysis of the figures by occupational category on:
  - hiring
  - training
  - for professional promotion
  - qualification
  - classification system
  - of working conditions
  - health and safety at work
  - actual remuneration
  - link between professional activity and the exercise of family responsibility
- B. Analysis of pay and career progression gaps according to age, qualification and seniority
- C. Description of trends in promotion rates of women and men by occupation in the company
- D. Strategy for action :
  - Measures taken in the past year to ensure equality of opportunity. Balance sheet of actions for the previous year and the previous year. Assessment of the level of achievement of the objectives on the basis of the indicators selected. Explanation of planned actions not carried out.
  - Progress targets for the coming year and related indicators. Qualitative and quantitative definition of the measures to achieve them. Evaluation of their cost. Timetable for planned measures

3. Equity, debt and taxes :
- A. company equity
- B. Borrowing and indebtedness financial of which maturities and financial charges
- C. Taxes and charges
4. Remuneration of employees and managers:
- A. Staff costs including social contributions, wage developments by category and sex, minimum basic wage, average or median wage, by sex and by occupational category
- B. For public limited liability companies, total remuneration paid:
  - To the five highest paid persons, if the number of staff is less than 250
  - The 10 highest paid staff, if the staff complement is at least 250
- C. Payroll savings : profit sharing, participation
5. Social and cultural activities : amount of the contribution to the social and cultural activities of the Social and Economic Committee (ESC), patronage
6. Remuneration of funders :
- A. Remuneration of shareholders (distributed income)
- B. Remuneration of employee shareholders (amount of shares held in the form of wage savings, share in capital, dividends receipts)
7. Financial flows to the company:
- A. State aid
- B. Tax reductions
- C. Exemptions and reductions in social contributions
- D. Tax credits
- E. Patronage
- F. Financial results:
  - Turnover, profits or losses
  - Activity results in value and volume
  - Allocation of realized profits
8. Partnerships :
- A. Partnerships to produce services or products for another company
- B. Partnerships established to benefit services or products of another company
9. For companies belonging to a group, commercial and financial transfers between group entities:
- A. Capital transfers as reported in the individual accounts of group businesses where they are material (including significant capital transfers between parent business and subsidiaries)
- B. Divestments, mergers and acquisitions
10. Environment:
- A. General environmental policy : organization of the company to take account of environmental issues and, where relevant, environmental assessment or certification procedures
- B. Circular economy :
  - Prevention and management of waste generation: assessment of the amount of hazardous waste
  - Sustainable use of resources: water and energy consumption
- C. Climate change :
  - Identification of the direct greenhouse gas emission points from stationary and mobile sources necessary for the company's activities (commonly referred to as scope 1 emissions)
  - Where the company has this information, an assessment of the volume of such greenhouse gas emissions
  - Greenhouse gas emissions balance:
    - Balance sheet for companies with more than 250 employees in the overseas departments and regions
    - For other companies, the simplified greenhouse gas emissions balance

Companies of 300 to 499 employees

The employer must provide information relating to the following years:

Current Year
2 previous years
3 years later, in the form of perspectives

In the absence of a company agreement, the employer must provide the following information in the EESDB:

1. Investments:
- A. Social investment:
  - a. Changes in the number of staff by type of contract, age and seniority:
    - Number of employees (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Total staff at 31/12 (in 3 or 4 posts minimum): any employee registered on strength whatever the nature of his employment contract
      - Permanent staff (in 3 or 4 posts minimum): full-time employees on staff throughout the year and holding a permanent contract
      - Number of employees with fixed-term employment contracts at 31/12 (in 3 or 4 posts minimum)
      - Sum of total monthly staff divided by 12 (minimum 3 or 4 posts): employees on the last day of the month
      - Gender distribution of total staff at 31/12 (minimum 3 or 4 posts)
      - Age distribution of the total number of staff at 31/12 (in 3 or 4 posts minimum): The breakdown is that usually used in the company, provided that at least four categories are distinguished, including young people under 25 years of age
      - Apportionment of total staff at 31/12 according to seniority (in 3 or 4 posts minimum): Apportionment according to seniority is the one normally used in the company
      - Breakdown of the total staff at 31/12 according to nationality (in 3 or 4 posts minimum): French/foreigners
      - Distribution of the total staff at 31/12 according to a detailed qualification structure (in 5 or 6 posts minimum)
    - Outside workers
      - Number of employees belonging to an external company (service provider): external workers whose number is known to the company, either because it is included in the contract signed with the external company or because these workers are registered
      - Number of trainees (schools, universities ...): traineeships over 1 week
      - Average monthly number of temporary employees: any person placed at the disposal of the company, through a temporary work company
      - Average duration of temporary employment contracts
      - Number of seconded company employees
      - Number of seconded employees received
  - b. Employment trends by occupational category
    - Hiring:
      - Number of hires per CDI
      - Number of hires per fixed-term contract, including number of seasonal workers contracts (in 3 or 4 positions minimum)
      - Number of employees under 25 years of age
    - Departures (It is desirable to refer to the classification of the collective agreement, the company agreement and the company's usual practices):
      - Number of resignations (in 3 or 4 posts minimum)
      - Number of redundancies for economic reasons, including retirement and early retirement (in 3 or 4 posts minimum)
      - Number of dismissals for other causes (in 3 or 4 posts minimum)
      - Number of fixed-term employment contract terminations (in 3 or 4 posts minimum)
      - Number of departures during the trial period (to be completed only if these departures are counted in the total departures; in 3 or 4 positions minimum)
      - Number of transfers from one establishment to another (in 3 or 4 posts minimum)
      - Number of voluntary retirements and early retirement (in 3 or 4 posts minimum): distinguishing between different legal and conventional systems of all kinds
      - Number of deaths (in 3 or 4 posts minimum)
    - Promotions: number of employees promoted in the year to a higher category (in 5 or 6 positions minimum)
    - Unemployment (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Number of employees placed on short-time work during the year (minimum 3 or 4 posts)
      - Total number of hours of short-time work during the year (minimum 3 or 4 shifts): compensated and uncompensated, including hours compensated for total unemployment in the event of a break of more than four consecutive weeks
      - Number of employees laid off in bad weather during the year in question (in 3 or 4 posts minimum)
      - Total number of unfavorable unemployment hours during the year (in 3 or 4 positions minimum): compensated and not compensated
  - c. Employment trends for persons with disabilities and measures taken to develop them:
    - Number of disabled workers employed in the year in question in relation to the employment obligation of disabled persons to which it is subject
    - Number of workers with disabilities as a result of industrial accidents in the company, employed in the year concerned
  - d. Trends in the number of trainees
  - e. Vocational training: investment in training, target groups:
    - Continuing vocational training (in accordance with the data on vocational training contributions in the registered social declaration):
      - Percentage of the wage bill for continuing training
      - Amount spent on continuing training: in-house training; training under conventions; payment to collection agencies; payment to recognized organizations; others; total.
      - Number of trainees (in 5 or 6 positions minimum)
      - Number of hours of traineeship (in 5 or 6 positions minimum): paid and unpaid
    - Training leave:
      - Number of employees on paid training leave
      - Number of employees on unpaid training leave
      - Number of employees denied training leave
    - Apprenticeship: Number of apprenticeship contracts concluded in the year
  - f. Working conditions:
    - Accidents at work and on the way:
      - Occupational accident frequency rate (in 3 or 4 positions minimum)
      - Number of accidents with work stoppages divided by number of hours worked
      - Number of accidents at work with stoppage ×106 divided by number of hours worked
      - Severity rate of accidents at work (in 3 or 4 positions minimum)
      - Number of days lost divided by number of hours worked
      - Number of days lost × 10³ divided by number of hours worked
      - Number of permanent disabilities (partial and total) reported to the company in the year under review (distinguish between foreigners and French)
      - Number of fatal accidents: work, commuting
      - Number of commuting accidents resulting in work stoppage
      - Number of casualties suffered by temporary employees or services provided in the company
      - Rate and amount of social security contribution for accidents at work
    - Distribution of accidents by material elements (refer to the classification codes of the material elements of accidents):
      - Number of accidents linked to the existence of serious hazards-codes 32 to 40
      - Number of Falls-related Accidents with Grade Difference-code 02
      - Number of accidents caused by machinery (except those related to the above hazards)-codes 09 to 30
      - Number of traffic accidents-handling-storage-codes 01,03,04 and 06,07,08
      - Number of accidents caused by objects, masses, particles in accidental motion-code 05
      - Other
    - Occupational diseases:
      - Number and name of occupational diseases declared to social security during the year
      - Number of employees affected by occupational pathological conditions and their characterization
      - Number of declarations by the employer of work processes likely to cause occupational diseases
    - Security expenditure:
      - Staff trained in security during the year
      - Amount of security training costs incurred in the company
      - Implementation rate of the security program presented in the previous year
      - Existence and number of specific safety plans
    - Duration and organization of working time (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Average weekly working time displayed for workers and employees or similar categories (in 3 or 4 positions minimum). It is possible to replace this indicator by the sum of the hours worked during the year.
      - Number of employees with compensatory rest (in 3 or 4 posts minimum):
        Under the Labor Code and the Rural and Maritime Fisheries Code establishing compensatory rest in respect of overtime
        Under a conventional scheme (in 3 or 4 posts minimum)
      - Number of employees benefiting from a system of individualized hours (in 3 or 4 posts minimum)
      - Number of part-time employees (minimum 3 or 4 positions):
        Between 20 and 30 hours
        Other forms of part-time work
      - Number of employees who have had two consecutive weekly rest days throughout the year (minimum 3 or 4 shifts)
      - Average number of days of annual leave (excluding compensatory rest, in 3 or 4 posts minimum). This indicator can be calculated on the last reference period.
      - Number of paid holidays (minimum 3 or 4 posts): specify restrictive conditions
    - Absenteeism (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices used in the company), counted, as desired, in days, 1/2 days or hours:
      - Number of days absent (in 3 or 4 posts minimum): not counted as absences: various types of leave, conflicts and national service
      - Number of theoretical days worked
      - Number of sick days (minimum 3 or 4 shifts)
      - Breakdown of sickness absences according to their length (in 3 or 4 posts minimum): the selected tranches are left to the companies' choice
      - Number of days absent for accidents at work and for journeys or occupational diseases (in 3 or 4 posts minimum)
      - Number of days of maternity leave (in 3 or 4 posts minimum)
      - Number of days of absence for authorized leave (family events, special leave for women ...) (in 3 or 4 posts minimum)
      - Number of days of absence due to other causes (minimum 3 or 4 posts)
    - Organization and content of work:
      - Number of persons working alternating or night-time jobs
      - Number of persons working alternating or night-time jobs over 50 years
      - Employee assigned to repetitive tasks (distinguishing between women and men). Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterized by the performance of work involving the execution of repeated movements, involving all or part of the upper limb, at a high frequency and under constrained cadence:
        Cycle time less than or equal to 30 seconds: 15 or more technical actions for a minimum of 900 hours per year
        Cycle time greater than 30 seconds, variable cycle time or no cycle time: 30 or more technical actions per minute for a minimum of 900 hours per year
    - Physical working conditions:
      - Number of persons exposed to more than 80 to 85 db on a regular basis at their workstation
      - Number of employees exposed to cold and heat
      - Number of employees exposed to extreme temperatures: temperature less than or equal to 5°C or at least equal to 30°C for a minimum of 900 hours per year
      - Number of employees working regularly and regularly in bad weather: atmospheric conditions and floods which make it dangerous or impossible to carry out the work, having regard either to the health or safety of the employees or to the nature or technique of the work to be carried out
      - Number of samples, toxic analyzes and measurements: information from the report of the Director of the Inter-Company Occupational Health and Prevention Service
    - Transformation of work organization: experiences of transforming work organization with a view to improving its content (give the number of employees concerned)
    - Expenditure on improving working conditions:
      - Amount of expenditure on improving working conditions in the company: excluding expenditure on health and safety
      - Rate of implementation of the program for improving working conditions in the company in the previous year
    - Occupational medicine (information from the report of the Director of the inter-enterprise occupational health and prevention service).
      - Number of information and prevention visits and number of medical examinations (distinguishing between regular and reinforced individual monitoring workers)
      - Number of additional examinations (distinguishing between workers under supervision and others)
      - Share of time spent by the occupational physician on analysis and intervention in the workplace
    - Unfit workers:
      - Number of employees declared permanently unfit for employment by the occupational doctor
      - Number of employees reclassified in the company as a result of incapacity
- B. Material and intangible investment:
  - Evolution of net depreciation assets and contingent depreciation (fixed assets)
  - If the company has any, research and development expenditures
  - Productivity trends and capacity utilization, where measurable in company
2. Gender equality at work:
- A. Indicators on the comparative situation of women and men in the company (data by sex):
  - a. General conditions of employment:
    - Number of staff: Breakdown by occupational category according to the different employment contracts (CDI or CDD)
    - Duration and organization of work:
      - Distribution of staff by working time: full-time, part-time (between 20 and 30 hours and other forms of part-time)
      - Workforce distribution according to the organization of work: shift work, night work, variable hours, atypical work including weekend work
    - Leave data:
      - Breakdown by occupational category
      - Depending on the number and type of leave that is longer than six months: time savings account, parental leave, sabbatical leave
    - Hiring and departures data:
      - Distribution of recruitment by occupational category and type of employment contract
      - Breakdown of departures by occupational category and reasons: retirement, resignation, termination of fixed-term employment contract, dismissal
    - Company positioning:
      - Distribution of staff by occupational category
      - Distribution of staff by level or hierarchical coefficient
  - b. Remuneration and career development:
    - Age:
      - Average age by occupational category
      - Average age by level or hierarchical coefficient
    - Remuneration:
      - Monthly average or median remuneration by occupational category
      - Monthly average or median remuneration by level or hierarchical coefficient. This indicator need not be filled in where its entry is such as to affect the confidentiality of the corresponding data, taking into account in particular the small number of individuals in a hierarchical level or coefficient
      - Monthly average or median earnings by age group
      - Number of women in the top ten earners
  - c. Training: breakdown by occupational category according to:
    - The average number of training hours per employee per year
    - The breakdown by type of action: adaptation to the post, retention in employment, development of skills
  - d. Working conditions, health and safety at work:
    - Breakdown by workstation according to:
      - Exposure to occupational risks
      - The tediousness, including the repetitive nature of tasks
    - Accidents at work, commuting accidents and occupational diseases (figures):
      - Number of accidents at work resulting in a work stoppage
      - Number of commuting accidents resulting in work stoppage
      - Distribution of accidents by material elements (Refer to codes for classifying material elements of accidents)
      - Number and name of occupational diseases declared to Social Security during the year
      - Number of days absent for work accidents, commuting accidents or occupational diseases
    - Diseases:
      - Number of work stoppages
      - Number of days absent
    - Diseases for which a return to work examination has been conducted:
      - Number of work stoppages
      - Number of days absent
- B. Indicators relating to the relationship between professional activity and the exercise of family responsibility:
  - a. Leave:
    - Existence of a salary supplement paid by the employer for paternity leave, maternity leave, adoption leave
    - Figures by occupational category: number of paternity leave days taken by the employee in relation to the number of theoretical leave days
  - b. Organization of working time in the company:
    - Existence of work organization formulas facilitating the articulation of family and working life
    - Figures by sex and occupational category:
      - Number of employees who have taken up part-time work
      - Number of part-time employees chosen to return to full-time work
    - Local services:
      - Participation of the company and the Social and Economic Committee in early childhood care
      - Development of expenditure eligible for the family tax credit
- C. Strategy for action :
  - Measures taken in the past year to ensure equality of opportunity. Balance sheet of actions for the previous year and the previous year. Assessment of the level of achievement of the objectives on the basis of the indicators selected. Explanation of planned actions not carried out.
  - Progress targets for the coming year and related indicators. Qualitative and quantitative definition of the measures to achieve them. Evaluation of their cost. Timetable for the planned measures.

3. Equity, debt and taxes :
- A. company equity
- B. Borrowing and indebtedness financial of which maturities and financial charges
- C. Taxes and charges
4. Remuneration of employees and managers:
- A. Wage developments salary:
  - a. Staff costs, including social contributions, wage developments by category and sex, minimum basic wage, average or median wage, by sex and by occupational category: all salaries and social contributions legally or conventionally charged to the company
    - Amount of remuneration (sum of wages actually received during the year by the employee): Choice of two indicators in one of the following groups:
      - Ratio of total annual payroll (in 5 or 6 minimum positions) to average monthly headcount
      - Average remuneration for the month of December (permanent staff) excluding premiums at non-monthly frequency — 35-hour basis (in 5 or 6 posts minimum)
      OR
      - Average monthly salary (in 5 or 6 positions minimum)
      - Share of non-monthly premiums in the salary declaration (in 5 or 6 minimum posts)
      - Salary schedule (distinguish at least 6 bands)
    - Compensation hierarchy:
      - Choosing one of the following two indicators:
        Ratio of the average earnings of the 10% of employees with the highest earnings to the average earnings of the 10% of employees with the lowest earnings
        
        OR
        Ratio between average remuneration of managers (including executives and managers) and average remuneration of unskilled or equivalent workers: to be taken into account, the categories concerned must have at least 10 employees
      - Overall amount of the ten highest salaries
    - Method of calculation of remuneration:
      - Percentage of employees whose salary depends, in whole or in part, on performance (distinguishing between individual and group bonuses)
      - Percentage of workers and employees paid per month based on the displayed schedule
    - Overall payroll burden
  - b. For public limited-liability companies, the total amount of remuneration paid to the 10 highest-paid persons
- B. Wage savings: profit sharing, participation :
  - a. Aggregate amount of the holding reserve: the amount of the holding reserve decommitted-or provision made-from the results of the financial year in question
  - b. Average amount of participation and/or profit-sharing per beneficiary employee (in 3 or 4 posts minimum)
  - c. Share of capital held by employees (excluding managers) through a participation system (profit-sharing, profit-sharing, shareholding, etc.)
- C. Ancillary remuneration (in at least 3 or 4 posts): Social benefits in the company: for each benefit (including premiums by sex and occupational category, benefits in kind, pension and supplementary pension schemes), specify the level of guarantee for the categories chosen for the workforce

5. Staff representation and social and cultural activities : amount of the contribution to the social and cultural activities of the social and economic committee, patronage:
- A. Staff representation :
  - a. Staff representatives and trade union representatives:
    - Composition of the social and economic committees and/or establishment committees with indication, where appropriate, of trade union membership
    - Participation in elections (by college) by categories of staff representatives
    - Overall volume of hour credits used during the year in question
    - Number of meetings with employee representatives and shop stewards during the year
    - Dates and signatures and subject matter of agreements concluded in the company during the year in question
    - Number of persons on worker education leave
  - b. Information and communication:
    - Number of hours devoted to different types of staff meetings (regular consultation meetings, concerning relations and working conditions organized by the company)
    - Characteristic elements of the reception system
    - Characteristic elements of the bottom-up or top-down information system and level of application
    - Characteristic elements of the individual interview system: specify their periodicity
  - c. Labor law disputes: Indicating the nature of the dispute and, on a case-by-case basis, the solution to it
- B. Social and cultural activities :
  - a. Social activities:
    - Contributions to the financing, if relevant, of the Social and Economic Committee and the Social Economic Establishment Committees
    - Other expenses directly borne by the company: housing, transport, catering, leisure, holidays, miscellaneous, total (consolidated expenses of the company, the breakdown is shown here by way of example)
  - b. Other social charges:
    - Cost for the company of supplementary benefits (sickness, death): direct payments or payments through insurance
    - Cost for company of supplementary benefits (old age): direct payments or payments through insurance
    - Equipment produced by the company and affecting the living conditions of employees during the performance of the work
6. Remuneration of funders , excluding employees and managers:
- A. Remuneration of shareholders (distributed income)
- B. Remuneration of employee shareholders (amount of shares held in the form of wage savings, share in capital, dividends receipts)
7. Financial flows to the company:
- A. State aid : Financial aid or 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 such aid, the employer shall indicate the nature of the aid, its purpose, its amount, the conditions of payment and employment laid down, if such conditions exist, by the administration which awards it and its use.
- B. Tax reductions
- C. Exemptions and reductions in social contributions
- D. Tax credits
- E. Patronage
- F. Financial results:
  - Turnover,
  - Acknowledged profit or loss
  - Overall output results in value and volume
  - Allocation of realized profits
8. Partnerships :
- A. Partnerships to produce services or products for another company
- B. Partnerships established to benefit services or products of another company
9. For companies belonging to a group, commercial and financial transfers between group entities:
- A. Capital transfers as reported in the individual accounts of group businesses where they are material (including significant capital transfers between parent business and subsidiaries)
- B. Divestments, mergers and acquisitions

10. Environment:
- A. General environmental policy : organization of the company to take account of environmental issues and, where relevant, environmental assessment or certification procedures
- B. Circular economy :
  - Prevention and management of waste generation: assessment of the quantity of hazardous waste
  - Sustainable use of resources: water and energy consumption
- C. Climate change :
  - Identification of direct greenhouse gas emission points from stationary and mobile sources necessary for the company's activities (commonly referred to as scope 1 emissions). Where the company has this information, an assessment of the volume of such greenhouse gas emissions
  - Greenhouse gas emissions balance:
    - For all companies with more than 500 employees
    - For companies with more than 250 employees in overseas departments and regions
    - For other companies, the simplified greenhouse gas emissions balance

Companies of at least 500 employees and at CAs and balance sheet <100 M€

The employer must provide information relating to the following years:

Current Year
2 previous years
3 years later, in the form of perspectives

In the absence of a company agreement, the employer must provide the following information in the EESDB:

1. Investments:
- A. Social investment:
  - a. Changes in the number of staff by type of contract, age and seniority:
    - Number of employees (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Total staff at 31/12 (in 3 or 4 posts minimum): any employee registered on strength whatever the nature of his employment contract
      - Permanent staff (in 3 or 4 posts minimum): full-time employees on staff throughout the year and holding a permanent contract
      - Number of employees with fixed-term employment contracts at 31/12 (in 3 or 4 posts minimum)
      - Sum of total monthly staff divided by 12 (minimum 3 or 4 posts): employees on the last day of the month
      - Gender distribution of total staff at 31/12 (minimum 3 or 4 posts)
      - Age distribution of the total number of staff at 31/12 (in 3 or 4 posts minimum): The breakdown is that usually used in the company, provided that at least four categories are distinguished, including young people under 25 years of age
      - Apportionment of total staff at 31/12 according to seniority (in 3 or 4 posts minimum): Apportionment according to seniority is the one normally used in the company
      - Breakdown of the total staff at 31/12 according to nationality (in 3 or 4 posts minimum): French/foreigners
      - Distribution of the total staff at 31/12 according to a detailed qualification structure (in 5 or 6 posts minimum)
    - Outside workers
      - Number of employees belonging to an external company (service provider): external workers whose number is known to the company, either because it is included in the contract signed with the external company or because these workers are registered
      - Number of trainees (schools, universities ...): traineeships over 1 week
      - Average monthly number of temporary employees: any person placed at the disposal of the company, through a temporary work company
      - Average duration of temporary employment contracts
      - Number of seconded company employees
      - Number of seconded employees received
  - b. Employment trends by occupational category
    - Hiring:
      - Number of hires per CDI
      - Number of hires per fixed-term contract, including number of seasonal workers contracts (in 3 or 4 positions minimum)
      - Number of employees under 25 years of age
    - Departures (It is desirable to refer to the classification of the collective agreement, the company agreement and the company's usual practices):
      - Number of resignations (in 3 or 4 posts minimum)
      - Number of redundancies for economic reasons, including retirement and early retirement (in 3 or 4 posts minimum)
      - Number of dismissals for other causes (in 3 or 4 posts minimum)
      - Number of fixed-term employment contract terminations (in 3 or 4 posts minimum)
      - Number of departures during the trial period (to be completed only if these departures are counted in the total departures; in 3 or 4 positions minimum)
      - Number of transfers from one establishment to another (in 3 or 4 posts minimum)
      - Number of voluntary retirements and early retirement (in 3 or 4 posts minimum): distinguishing between different legal and conventional systems of all kinds
      - Number of deaths (in 3 or 4 posts minimum)
    - Promotions: number of employees promoted in the year to a higher category (in 5 or 6 positions minimum)
    - Unemployment (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Number of employees placed on short-time work during the year (minimum 3 or 4 posts)
      - Total number of hours of short-time work during the year (minimum 3 or 4 shifts): compensated and uncompensated, including hours compensated for total unemployment in the event of a break of more than four consecutive weeks
      - Number of employees laid off in bad weather during the year in question (in 3 or 4 posts minimum)
      - Total number of unfavorable unemployment hours during the year (in 3 or 4 positions minimum): compensated and not compensated
  - c. Employment trends for persons with disabilities and measures taken to develop them:
    - Number of disabled workers employed in the year in question in relation to the employment obligation of disabled persons to which it is subject
    - Number of workers with disabilities as a result of industrial accidents in the company, employed in the year concerned
  - d. Trends in the number of trainees
  - e. Vocational training: investment in training, target groups:
    - Continuing vocational training (in accordance with the data on vocational training contributions in the registered social declaration):
      - Percentage of the wage bill for continuing training
      - Amount spent on continuing training: in-house training; training under conventions; payment to collection agencies; payment to recognized organizations; others; total.
      - Number of trainees (in 5 or 6 positions minimum)
      - Number of hours of traineeship (in 5 or 6 positions minimum): paid and unpaid
    - Training leave:
      - Number of employees on paid training leave
      - Number of employees on unpaid training leave
      - Number of employees denied training leave
    - Apprenticeship: Number of apprenticeship contracts concluded in the year
  - f. Working conditions:
    - Accidents at work and on the way:
      - Occupational accident frequency rate (in 3 or 4 positions minimum)
      - Number of accidents with work stoppages divided by number of hours worked
      - Number of accidents at work with stoppage ×106 divided by number of hours worked
      - Severity rate of accidents at work (in 3 or 4 positions minimum)
      - Number of days lost divided by number of hours worked
      - Number of days lost × 10³ divided by number of hours worked
      - Number of permanent disabilities (partial and total) reported to the company in the year under review (distinguish between foreigners and French)
      - Number of fatal accidents: work, commuting
      - Number of commuting accidents resulting in work stoppage
      - Number of casualties suffered by temporary employees or services provided in the company
      - Rate and amount of social security contribution for accidents at work
    - Distribution of accidents by material elements (refer to the classification codes of the material elements of accidents):
      - Number of accidents linked to the existence of serious hazards-codes 32 to 40
      - Number of Falls-related Accidents with Grade Difference-code 02
      - Number of accidents caused by machinery (except those related to the above hazards)-codes 09 to 30
      - Number of traffic accidents-handling-storage-codes 01,03,04 and 06,07,08
      - Number of accidents caused by objects, masses, particles in accidental motion-code 05
      - Other
    - Occupational diseases:
      - Number and name of occupational diseases declared to social security during the year
      - Number of employees affected by occupational pathological conditions and their characterization
      - Number of declarations by the employer of work processes likely to cause occupational diseases
    - Security expenditure:
      - Staff trained in security during the year
      - Amount of security training costs incurred in the company
      - Implementation rate of the security program presented in the previous year
      - Existence and number of specific safety plans
    - Duration and organization of working time (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Average weekly working time displayed for workers and employees or similar categories (in 3 or 4 positions minimum). It is possible to replace this indicator by the sum of the hours worked during the year.
      - Number of employees with compensatory rest (in 3 or 4 posts minimum):
        Under the Labor Code and the Rural and Maritime Fisheries Code establishing compensatory rest in respect of overtime
        Under a conventional scheme (in 3 or 4 posts minimum)
      - Number of employees benefiting from a system of individualized hours (in 3 or 4 posts minimum)
      - Number of part-time employees (minimum 3 or 4 positions):
        Between 20 and 30 hours
        Other forms of part-time work
      - Number of employees who have had two consecutive weekly rest days throughout the year (minimum 3 or 4 shifts)
      - Average number of days of annual leave (excluding compensatory rest, in 3 or 4 posts minimum). This indicator can be calculated on the last reference period.
      - Number of paid holidays (minimum 3 or 4 posts): specify restrictive conditions
    - Absenteeism (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices used in the company), counted, as desired, in days, 1/2 days or hours:
      - Number of days absent (in 3 or 4 posts minimum): not counted as absences: various types of leave, conflicts and national service
      - Number of theoretical days worked
      - Number of sick days (minimum 3 or 4 shifts)
      - Breakdown of sickness absences according to their length (in 3 or 4 posts minimum): the selected tranches are left to the companies' choice
      - Number of days absent for accidents at work and for journeys or occupational diseases (in 3 or 4 posts minimum)
      - Number of days of maternity leave (in 3 or 4 posts minimum)
      - Number of days of absence for authorized leave (family events, special leave for women ...) (in 3 or 4 posts minimum)
      - Number of days of absence due to other causes (minimum 3 or 4 posts)
    - Organization and content of work:
      - Number of persons working alternating or night-time jobs
      - Number of persons working alternating or night-time jobs over 50 years
      - Employee assigned to repetitive tasks (distinguishing between women and men). Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterized by the performance of work involving the execution of repeated movements, involving all or part of the upper limb, at a high frequency and under constrained cadence:
        Cycle time less than or equal to 30 seconds: 15 or more technical actions for a minimum of 900 hours per year
        Cycle time greater than 30 seconds, variable cycle time or no cycle time: 30 or more technical actions per minute for a minimum of 900 hours per year
    - Physical working conditions:
      - Number of persons exposed to more than 80 to 85 db on a regular basis at their workstation
      - Number of employees exposed to cold and heat
      - Number of employees exposed to extreme temperatures: temperature less than or equal to 5°C or at least equal to 30°C for a minimum of 900 hours per year
      - Number of employees working regularly and regularly in bad weather: atmospheric conditions and floods which make it dangerous or impossible to carry out the work, having regard either to the health or safety of the employees or to the nature or technique of the work to be carried out
      - Number of samples, toxic analyzes and measurements: information from the report of the Director of the Inter-Company Occupational Health and Prevention Service
    - Transformation of work organization: experiences of transforming work organization with a view to improving its content (give the number of employees concerned)
    - Expenditure on improving working conditions:
      - Amount of expenditure on improving working conditions in the company: excluding expenditure on health and safety
      - Rate of implementation of the program for improving working conditions in the company in the previous year
    - Occupational medicine (information from the report of the Director of the inter-enterprise occupational health and prevention service).
      - Number of information and prevention visits and number of medical examinations (distinguishing between regular and reinforced individual monitoring workers)
      - Number of additional examinations (distinguishing between workers under supervision and others)
      - Share of time spent by the occupational physician on analysis and intervention in the workplace
    - Unfit workers:
      - Number of employees declared permanently unfit for employment by the occupational doctor
      - Number of employees reclassified in the company as a result of incapacity
- B. Material and intangible investment:
  - Evolution of net depreciation assets and contingent depreciation (fixed assets)
  - If the company has any, research and development expenditures
  - Productivity trends and capacity utilization, where measurable in company
2. Gender equality at work:
- A. Indicators on the comparative situation of women and men in the company (data by sex):
  - a. General conditions of employment:
    - Number of staff: Breakdown by occupational category according to the different employment contracts (CDI or CDD)
    - Duration and organization of work:
      - Distribution of staff by working time: full-time, part-time (between 20 and 30 hours and other forms of part-time)
      - Workforce distribution according to the organization of work: shift work, night work, variable hours, atypical work including weekend work
    - Leave data:
      - Breakdown by occupational category
      - Depending on the number and type of leave that is longer than six months: time savings account, parental leave, sabbatical leave
    - Hiring and departures data:
      - Distribution of recruitment by occupational category and type of employment contract
      - Breakdown of departures by occupational category and reasons: retirement, resignation, termination of fixed-term employment contract, dismissal
    - Company positioning:
      - Distribution of staff by occupational category
      - Distribution of staff by level or hierarchical coefficient
  - b. Remuneration and career development:
    - Age:
      - Average age by occupational category
      - Average age by level or hierarchical coefficient
    - Remuneration:
      - Monthly average or median remuneration by occupational category
      - Monthly average or median remuneration by level or hierarchical coefficient. This indicator need not be filled in where its entry is such as to affect the confidentiality of the corresponding data, taking into account in particular the small number of individuals in a hierarchical level or coefficient
      - Monthly average or median earnings by age group
      - Number of women in the top ten earners
  - c. Training: breakdown by occupational category according to:
    - The average number of training hours per employee per year
    - The breakdown by type of action: adaptation to the post, retention in employment, development of skills
  - d. Working conditions, health and safety at work:
    - Breakdown by workstation according to:
      - Exposure to occupational risks
      - The tediousness, including the repetitive nature of tasks
    - Accidents at work, commuting accidents and occupational diseases (figures):
      - Number of accidents at work resulting in a work stoppage
      - Number of commuting accidents resulting in work stoppage
      - Distribution of accidents by material elements (Refer to codes for classifying material elements of accidents)
      - Number and name of occupational diseases declared to Social Security during the year
      - Number of days absent for work accidents, commuting accidents or occupational diseases
    - Diseases:
      - Number of work stoppages
      - Number of days absent
    - Diseases for which a return to work examination has been conducted:
      - Number of work stoppages
      - Number of days absent
- B. Indicators relating to the relationship between professional activity and the exercise of family responsibility:
  - a. Leave:
    - Existence of a salary supplement paid by the employer for paternity leave, maternity leave, adoption leave
    - Figures by occupational category: number of paternity leave days taken by the employee in relation to the number of theoretical leave days
  - b. Organization of working time in the company:
    - Existence of work organization formulas facilitating the articulation of family and working life
    - Figures by sex and occupational category:
      - Number of employees who have taken up part-time work
      - Number of part-time employees chosen to return to full-time work
    - Local services:
      - Participation of the company and the Social and Economic Committee in early childhood care
      - Development of expenditure eligible for the family tax credit
- C. Strategy for action :
  - Measures taken in the past year to ensure equality of opportunity. Balance sheet of actions for the previous year and the previous year. Assessment of the level of achievement of the objectives on the basis of the indicators selected. Explanation of planned actions not carried out.
  - Progress targets for the coming year and related indicators. Qualitative and quantitative definition of the measures to achieve them. Evaluation of their cost. Timetable for the planned measures.

3. Equity, debt and taxes :
- A. company equity
- B. Borrowing and indebtedness financial of which maturities and financial charges
- C. Taxes and charges
4. Remuneration of employees and managers:
- A. Wage developments salary:
  - a. Staff costs, including social contributions, wage developments by category and sex, minimum basic wage, average or median wage, by sex and by occupational category: all salaries and social contributions legally or conventionally charged to the company
    - Amount of remuneration (sum of wages actually received during the year by the employee): Choice of two indicators in one of the following groups:
      - Ratio of total annual payroll (in 5 or 6 minimum positions) to average monthly headcount
      - Average remuneration for the month of December (permanent staff) excluding premiums at non-monthly frequency — 35-hour basis (in 5 or 6 posts minimum)
      OR
      - Average monthly salary (in 5 or 6 positions minimum)
      - Share of non-monthly premiums in the salary declaration (in 5 or 6 minimum posts)
      - Salary schedule (distinguish at least 6 bands)
    - Compensation hierarchy:
      - Choosing one of the following two indicators:
        Ratio of the average earnings of the 10% of employees with the highest earnings to the average earnings of the 10% of employees with the lowest earnings
        
        OR
        Ratio between average remuneration of managers (including executives and managers) and average remuneration of unskilled or equivalent workers: to be taken into account, the categories concerned must have at least 10 employees
      - Overall amount of the ten highest salaries
    - Method of calculation of remuneration:
      - Percentage of employees whose salary depends, in whole or in part, on performance (distinguishing between individual and group bonuses)
      - Percentage of workers and employees paid per month based on the displayed schedule
    - Overall payroll burden
  - b. For public limited-liability companies, the total amount of remuneration paid to the 10 highest-paid persons
- B. Wage savings: profit sharing, participation :
  - a. Aggregate amount of the holding reserve: the amount of the holding reserve decommitted-or provision made-from the results of the financial year in question
  - b. Average amount of participation and/or profit-sharing per beneficiary employee (in 3 or 4 posts minimum)
  - c. Share of capital held by employees (excluding managers) through a participation system (profit-sharing, profit-sharing, shareholding, etc.)
- C. Ancillary remuneration (in at least 3 or 4 posts): Social benefits in the company: for each benefit (including premiums by sex and occupational category, benefits in kind, pension and supplementary pension schemes), specify the level of guarantee for the categories chosen for the workforce

5. Staff representation and social and cultural activities : amount of the contribution to the social and cultural activities of the social and economic committee, patronage:
- A. Staff representation :
  - a. Staff representatives and trade union representatives:
    - Composition of the social and economic committees and/or establishment committees with indication, where appropriate, of trade union membership
    - Participation in elections (by college) by categories of staff representatives
    - Overall volume of hour credits used during the year in question
    - Number of meetings with employee representatives and shop stewards during the year
    - Dates and signatures and subject matter of agreements concluded in the company during the year in question
    - Number of persons on worker education leave
  - b. Information and communication:
    - Number of hours devoted to different types of staff meetings (regular consultation meetings, concerning relations and working conditions organized by the company)
    - Characteristic elements of the reception system
    - Characteristic elements of the bottom-up or top-down information system and level of application
    - Characteristic elements of the individual interview system: specify their periodicity
  - c. Labor law disputes: Indicating the nature of the dispute and, on a case-by-case basis, the solution to it
- B. Social and cultural activities :
  - a. Social activities:
    - Contributions to the financing, if relevant, of the Social and Economic Committee and the Social Economic Establishment Committees
    - Other expenses directly borne by the company: housing, transport, catering, leisure, holidays, miscellaneous, total (consolidated expenses of the company, the breakdown is shown here by way of example)
  - b. Other social charges:
    - Cost for the company of supplementary benefits (sickness, death): direct payments or payments through insurance
    - Cost for company of supplementary benefits (old age): direct payments or payments through insurance
    - Equipment produced by the company and affecting the living conditions of employees during the performance of the work
6. Remuneration of funders , excluding employees and managers:
- A. Remuneration of shareholders (distributed income)
- B. Remuneration of employee shareholders (amount of shares held in the form of wage savings, share in capital, dividends receipts)
7. Financial flows to the company:
- A. State aid : Financial aid or 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 such aid, the employer shall indicate the nature of the aid, its purpose, its amount, the conditions of payment and employment laid down, if such conditions exist, by the administration which awards it and its use.
- B. Tax reductions
- C. Exemptions and reductions in social contributions
- D. Tax credits
- E. Patronage
- F. Financial results:
  - Turnover,
  - Acknowledged profit or loss
  - Overall output results in value and volume
  - Allocation of realized profits
8. Partnerships :
- A. Partnerships to produce services or products for another company
- B. Partnerships established to benefit services or products of another company
9. For companies belonging to a group, commercial and financial transfers between group entities:
- A. Capital transfers as reported in the individual accounts of group businesses where they are material (including significant capital transfers between parent business and subsidiaries)
- B. Divestments, mergers and acquisitions

10. Environment:
- A. General environmental policy : organization of the company to take account of environmental issues and, where relevant, environmental assessment or certification procedures
- B. Circular economy :
  - Prevention and management of waste generation: assessment of the quantity of hazardous waste
  - Sustainable use of resources: water and energy consumption
- C. Climate change :
  - Identification of direct greenhouse gas emission points from stationary and mobile sources necessary for the company's activities (commonly referred to as scope 1 emissions). Where the company has this information, an assessment of the volume of such greenhouse gas emissions
  - Greenhouse gas emissions balance:
    - For all companies with more than 500 employees
    - For companies with more than 250 employees in overseas departments and regions
    - For other companies, the simplified greenhouse gas emissions balance

Companies of at least 500 employees and at CAs and/or balance sheet >100 M€

The employer must provide information relating to the following years:

Current Year
2 previous years
3 years later, in the form of perspectives

In the absence of a company agreement, the employer must provide the following information in the EESDB:

1. Investments:
- A. Social investment:
  - a. Changes in the number of staff by type of contract, age and seniority:
    - Number of employees (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Total staff at 31/12 (in 3 or 4 posts minimum): any employee registered on strength whatever the nature of his employment contract
      - Permanent staff (in 3 or 4 posts minimum): full-time employees on staff throughout the year and holding a permanent contract
      - Number of employees with fixed-term employment contracts at 31/12 (in 3 or 4 posts minimum)
      - Sum of total monthly staff divided by 12 (minimum 3 or 4 posts): employees on the last day of the month
      - Gender distribution of total staff at 31/12 (minimum 3 or 4 posts)
      - Age distribution of the total number of staff at 31/12 (in 3 or 4 posts minimum): The breakdown is that usually used in the company, provided that at least four categories are distinguished, including young people under 25 years of age
      - Apportionment of total staff at 31/12 according to seniority (in 3 or 4 posts minimum): Apportionment according to seniority is the one normally used in the company
      - Breakdown of the total staff at 31/12 according to nationality (in 3 or 4 posts minimum): French/foreigners
      - Distribution of the total staff at 31/12 according to a detailed qualification structure (in 5 or 6 posts minimum)
    - Outside workers
      - Number of employees belonging to an external company (service provider): external workers whose number is known to the company, either because it is included in the contract signed with the external company or because these workers are registered
      - Number of trainees (schools, universities ...): traineeships over 1 week
      - Average monthly number of temporary employees: any person placed at the disposal of the company, through a temporary work company
      - Average duration of temporary employment contracts
      - Number of seconded company employees
      - Number of seconded employees received
  - b. Employment trends by occupational category
    - Hiring:
      - Number of hires per CDI
      - Number of hires per fixed-term contract, including number of seasonal workers contracts (in 3 or 4 positions minimum)
      - Number of employees under 25 years of age
    - Departures (It is desirable to refer to the classification of the collective agreement, the company agreement and the company's usual practices):
      - Number of resignations (in 3 or 4 posts minimum)
      - Number of redundancies for economic reasons, including retirement and early retirement (in 3 or 4 posts minimum)
      - Number of dismissals for other causes (in 3 or 4 posts minimum)
      - Number of fixed-term employment contract terminations (in 3 or 4 posts minimum)
      - Number of departures during the trial period (to be completed only if these departures are counted in the total departures; in 3 or 4 positions minimum)
      - Number of transfers from one establishment to another (in 3 or 4 posts minimum)
      - Number of voluntary retirements and early retirement (in 3 or 4 posts minimum): distinguishing between different legal and conventional systems of all kinds
      - Number of deaths (in 3 or 4 posts minimum)
    - Promotions: number of employees promoted in the year to a higher category (in 5 or 6 positions minimum)
    - Unemployment (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Number of employees placed on short-time work during the year (minimum 3 or 4 posts)
      - Total number of hours of short-time work during the year (minimum 3 or 4 shifts): compensated and uncompensated, including hours compensated for total unemployment in the event of a break of more than four consecutive weeks
      - Number of employees laid off in bad weather during the year in question (in 3 or 4 posts minimum)
      - Total number of unfavorable unemployment hours during the year (in 3 or 4 positions minimum): compensated and not compensated
  - c. Employment trends for persons with disabilities and measures taken to develop them:
    - Number of disabled workers employed in the year in question in relation to the employment obligation of disabled persons to which it is subject
    - Number of workers with disabilities as a result of industrial accidents in the company, employed in the year concerned
  - d. Trends in the number of trainees
  - e. Vocational training: investment in training, target groups:
    - Continuing vocational training (in accordance with the data on vocational training contributions in the registered social declaration):
      - Percentage of the wage bill for continuing training
      - Amount spent on continuing training: in-house training; training under conventions; payment to collection agencies; payment to recognized organizations; others; total.
      - Number of trainees (in 5 or 6 positions minimum)
      - Number of hours of traineeship (in 5 or 6 positions minimum): paid and unpaid
    - Training leave:
      - Number of employees on paid training leave
      - Number of employees on unpaid training leave
      - Number of employees denied training leave
    - Apprenticeship: Number of apprenticeship contracts concluded in the year
  - f. Working conditions:
    - Accidents at work and on the way:
      - Occupational accident frequency rate (in 3 or 4 positions minimum)
      - Number of accidents with work stoppages divided by number of hours worked
      - Number of accidents at work with stoppage ×106 divided by number of hours worked
      - Severity rate of accidents at work (in 3 or 4 positions minimum)
      - Number of days lost divided by number of hours worked
      - Number of days lost × 10³ divided by number of hours worked
      - Number of permanent disabilities (partial and total) reported to the company in the year under review (distinguish between foreigners and French)
      - Number of fatal accidents: work, commuting
      - Number of commuting accidents resulting in work stoppage
      - Number of casualties suffered by temporary employees or services provided in the company
      - Rate and amount of social security contribution for accidents at work
    - Distribution of accidents by material elements (refer to the classification codes of the material elements of accidents):
      - Number of accidents linked to the existence of serious hazards-codes 32 to 40
      - Number of Falls-related Accidents with Grade Difference-code 02
      - Number of accidents caused by machinery (except those related to the above hazards)-codes 09 to 30
      - Number of traffic accidents-handling-storage-codes 01,03,04 and 06,07,08
      - Number of accidents caused by objects, masses, particles in accidental motion-code 05
      - Other
    - Occupational diseases:
      - Number and name of occupational diseases declared to social security during the year
      - Number of employees affected by occupational pathological conditions and their characterization
      - Number of declarations by the employer of work processes likely to cause occupational diseases
    - Security expenditure:
      - Staff trained in security during the year
      - Amount of security training costs incurred in the company
      - Implementation rate of the security program presented in the previous year
      - Existence and number of specific safety plans
    - Duration and organization of working time (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices of the company):
      - Average weekly working time displayed for workers and employees or similar categories (in 3 or 4 positions minimum). It is possible to replace this indicator by the sum of the hours worked during the year.
      - Number of employees with compensatory rest (in 3 or 4 posts minimum):
        Under the Labor Code and the Rural and Maritime Fisheries Code establishing compensatory rest in respect of overtime
        Under a conventional scheme (in 3 or 4 posts minimum)
      - Number of employees benefiting from a system of individualized hours (in 3 or 4 posts minimum)
      - Number of part-time employees (minimum 3 or 4 positions):
        Between 20 and 30 hours
        Other forms of part-time work
      - Number of employees who have had two consecutive weekly rest days throughout the year (minimum 3 or 4 shifts)
      - Average number of days of annual leave (excluding compensatory rest, in 3 or 4 posts minimum). This indicator can be calculated on the last reference period.
      - Number of paid holidays (minimum 3 or 4 posts): specify restrictive conditions
    - Absenteeism (It is desirable to refer to the classification of the collective agreement, the company agreement and the usual practices used in the company), counted, as desired, in days, 1/2 days or hours:
      - Number of days absent (in 3 or 4 posts minimum): not counted as absences: various types of leave, conflicts and national service
      - Number of theoretical days worked
      - Number of sick days (minimum 3 or 4 shifts)
      - Breakdown of sickness absences according to their length (in 3 or 4 posts minimum): the selected tranches are left to the companies' choice
      - Number of days absent for accidents at work and for journeys or occupational diseases (in 3 or 4 posts minimum)
      - Number of days of maternity leave (in 3 or 4 posts minimum)
      - Number of days of absence for authorized leave (family events, special leave for women ...) (in 3 or 4 posts minimum)
      - Number of days of absence due to other causes (minimum 3 or 4 posts)
    - Organization and content of work:
      - Number of persons working alternating or night-time jobs
      - Number of persons working alternating or night-time jobs over 50 years
      - Employee assigned to repetitive tasks (distinguishing between women and men). Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterized by the performance of work involving the execution of repeated movements, involving all or part of the upper limb, at a high frequency and under constrained cadence:
        Cycle time less than or equal to 30 seconds: 15 or more technical actions for a minimum of 900 hours per year
        Cycle time greater than 30 seconds, variable cycle time or no cycle time: 30 or more technical actions per minute for a minimum of 900 hours per year
    - Physical working conditions:
      - Number of persons exposed to more than 80 to 85 db on a regular basis at their workstation
      - Number of employees exposed to cold and heat
      - Number of employees exposed to extreme temperatures: temperature less than or equal to 5°C or at least equal to 30°C for a minimum of 900 hours per year
      - Number of employees working regularly and regularly in bad weather: atmospheric conditions and floods which make it dangerous or impossible to carry out the work, having regard either to the health or safety of the employees or to the nature or technique of the work to be carried out
      - Number of samples, toxic analyzes and measurements: information from the report of the Director of the Inter-Company Occupational Health and Prevention Service
    - Transformation of work organization: experiences of transforming work organization with a view to improving its content (give the number of employees concerned)
    - Expenditure on improving working conditions:
      - Amount of expenditure on improving working conditions in the company: excluding expenditure on health and safety
      - Rate of implementation of the program for improving working conditions in the company in the previous year
    - Occupational medicine (information from the report of the Director of the inter-enterprise occupational health and prevention service).
      - Number of information and prevention visits and number of medical examinations (distinguishing between regular and reinforced individual monitoring workers)
      - Number of additional examinations (distinguishing between workers under supervision and others)
      - Share of time spent by the occupational physician on analysis and intervention in the workplace
    - Unfit workers:
      - Number of employees declared permanently unfit for employment by the occupational doctor
      - Number of employees reclassified in the company as a result of incapacity
- B. Material and intangible investment:
  - Evolution of net depreciation assets and contingent depreciation (fixed assets)
  - If the company has any, research and development expenditures
  - Productivity trends and capacity utilization, where measurable in company
2. Gender equality at work:
- A. Indicators on the comparative situation of women and men in the company (data by sex):
  - a. General conditions of employment:
    - Number of staff: Breakdown by occupational category according to the different employment contracts (CDI or CDD)
    - Duration and organization of work:
      - Distribution of staff by working time: full-time, part-time (between 20 and 30 hours and other forms of part-time)
      - Workforce distribution according to the organization of work: shift work, night work, variable hours, atypical work including weekend work
    - Leave data:
      - Breakdown by occupational category
      - Depending on the number and type of leave that is longer than six months: time savings account, parental leave, sabbatical leave
    - Hiring and departures data:
      - Distribution of recruitment by occupational category and type of employment contract
      - Breakdown of departures by occupational category and reasons: retirement, resignation, termination of fixed-term employment contract, dismissal
    - Company positioning:
      - Distribution of staff by occupational category
      - Distribution of staff by level or hierarchical coefficient
  - b. Remuneration and career development:
    - Age:
      - Average age by occupational category
      - Average age by level or hierarchical coefficient
    - Remuneration:
      - Monthly average or median remuneration by occupational category
      - Monthly average or median remuneration by level or hierarchical coefficient. This indicator need not be filled in where its entry is such as to affect the confidentiality of the corresponding data, taking into account in particular the small number of individuals in a hierarchical level or coefficient
      - Monthly average or median earnings by age group
      - Number of women in the top ten earners
  - c. Training: breakdown by occupational category according to:
    - The average number of training hours per employee per year
    - The breakdown by type of action: adaptation to the post, retention in employment, development of skills
  - d. Working conditions, health and safety at work:
    - Breakdown by workstation according to:
      - Exposure to occupational risks
      - The tediousness, including the repetitive nature of tasks
    - Accidents at work, commuting accidents and occupational diseases (figures):
      - Number of accidents at work resulting in a work stoppage
      - Number of commuting accidents resulting in work stoppage
      - Distribution of accidents by material elements (Refer to codes for classifying material elements of accidents)
      - Number and name of occupational diseases declared to Social Security during the year
      - Number of days absent for work accidents, commuting accidents or occupational diseases
    - Diseases:
      - Number of work stoppages
      - Number of days absent
    - Diseases for which a return to work examination has been conducted:
      - Number of work stoppages
      - Number of days absent
- B. Indicators relating to the relationship between professional activity and the exercise of family responsibility:
  - a. Leave:
    - Existence of a salary supplement paid by the employer for paternity leave, maternity leave, adoption leave
    - Figures by occupational category: number of paternity leave days taken by the employee in relation to the number of theoretical leave days
  - b. Organization of working time in the company:
    - Existence of work organization formulas facilitating the articulation of family and working life
    - Figures by sex and occupational category:
      - Number of employees who have taken up part-time work
      - Number of part-time employees chosen to return to full-time work
    - Local services:
      - Participation of the company and the Social and Economic Committee in early childhood care
      - Development of expenditure eligible for the family tax credit
- C. Strategy for action :
  - Measures taken in the past year to ensure equality of opportunity. Balance sheet of actions for the previous year and the previous year. Assessment of the level of achievement of the objectives on the basis of the indicators selected. Explanation of planned actions not carried out.
  - Progress targets for the coming year and related indicators. Qualitative and quantitative definition of the measures to achieve them. Evaluation of their cost. Timetable for the planned measures.

3. Equity, debt and taxes :
- A. company equity
- B. Borrowing and indebtedness financial of which maturities and financial charges
- C. Taxes and charges
4. Remuneration of employees and managers:
- A. Wage developments salary:
  - a. Staff costs, including social contributions, wage developments by category and sex, minimum basic wage, average or median wage, by sex and by occupational category: all salaries and social contributions legally or conventionally charged to the company
    - Amount of remuneration (sum of wages actually received during the year by the employee): Choice of two indicators in one of the following groups:
      - Ratio of total annual payroll (in 5 or 6 minimum positions) to average monthly headcount
      - Average remuneration for the month of December (permanent staff) excluding premiums at non-monthly frequency — 35-hour basis (in 5 or 6 posts minimum)
      OR
      - Average monthly salary (in 5 or 6 positions minimum)
      - Share of non-monthly premiums in the salary declaration (in 5 or 6 minimum posts)
      - Salary schedule (distinguish at least 6 bands)
    - Compensation hierarchy:
      - Choosing one of the following two indicators:
        Ratio of the average earnings of the 10% of employees with the highest earnings to the average earnings of the 10% of employees with the lowest earnings
        
        OR
        Ratio between average remuneration of managers (including executives and managers) and average remuneration of unskilled or equivalent workers: to be taken into account, the categories concerned must have at least 10 employees
      - Overall amount of the ten highest salaries
    - Method of calculation of remuneration:
      - Percentage of employees whose salary depends, in whole or in part, on performance (distinguishing between individual and group bonuses)
      - Percentage of workers and employees paid per month based on the displayed schedule
    - Overall payroll burden
  - b. For public limited-liability companies, the total amount of remuneration paid to the 10 highest-paid persons
- B. Wage savings: profit sharing, participation :
  - a. Aggregate amount of the holding reserve: the amount of the holding reserve decommitted-or provision made-from the results of the financial year in question
  - b. Average amount of participation and/or profit-sharing per beneficiary employee (in 3 or 4 posts minimum)
  - c. Share of capital held by employees (excluding managers) through a participation system (profit-sharing, profit-sharing, shareholding, etc.)
- C. Ancillary remuneration (in at least 3 or 4 posts): Social benefits in the company: for each benefit (including premiums by sex and occupational category, benefits in kind, pension and supplementary pension schemes), specify the level of guarantee for the categories chosen for the workforce

D. Remuneration of professional managers as presented in the management report, for companies subject to this obligation.

5. Staff representation and social and cultural activities : amount of the contribution to the social and cultural activities of the social and economic committee, patronage:
- A. Staff representation :
  - a. Staff representatives and trade union representatives:
    - Composition of the social and economic committees and/or establishment committees with indication, where appropriate, of trade union membership
    - Participation in elections (by college) by categories of staff representatives
    - Overall volume of hour credits used during the year in question
    - Number of meetings with employee representatives and shop stewards during the year
    - Dates and signatures and subject matter of agreements concluded in the company during the year in question
    - Number of persons on worker education leave
  - b. Information and communication:
    - Number of hours devoted to different types of staff meetings (regular consultation meetings, concerning relations and working conditions organized by the company)
    - Characteristic elements of the reception system
    - Characteristic elements of the bottom-up or top-down information system and level of application
    - Characteristic elements of the individual interview system: specify their periodicity
  - c. Labor law disputes: Indicating the nature of the dispute and, on a case-by-case basis, the solution to it
- B. Social and cultural activities :
  - a. Social activities:
    - Contributions to the financing, if relevant, of the Social and Economic Committee and the Social Economic Establishment Committees
    - Other expenses directly borne by the company: housing, transport, catering, leisure, holidays, miscellaneous, total (consolidated expenses of the company, the breakdown is shown here by way of example)
  - b. Other social charges:
    - Cost for the company of supplementary benefits (sickness, death): direct payments or payments through insurance
    - Cost for company of supplementary benefits (old age): direct payments or payments through insurance
    - Equipment produced by the company and affecting the living conditions of employees during the performance of the work
6. Remuneration of funders , excluding employees and managers:
- A. Remuneration of shareholders (distributed income)
- B. Remuneration of employee shareholders (amount of shares held in the form of wage savings, share in capital, dividends receipts)
7. Financial flows to the company:
- A. State aid : Financial aid or 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 such aid, the employer shall indicate the nature of the aid, its purpose, its amount, the conditions of payment and employment laid down, if such conditions exist, by the administration which awards it and its use.
- B. Tax reductions
- C. Exemptions and reductions in social contributions
- D. Tax credits
- E. Patronage
- F. Financial results:
  - Turnover,
  - Acknowledged profit or loss
  - Overall output results in value and volume
  - Allocation of realized profits
8. Partnerships :
- A. Partnerships to produce services or products for another company
- B. Partnerships established to benefit services or products of another company
9. For companies belonging to a group, commercial and financial transfers between group entities:
- A. Capital transfers as reported in the individual accounts of group businesses where they are material (including significant capital transfers between parent business and subsidiaries)
- B. Divestments, mergers and acquisitions

10. Environment:
- A. Environmental information : those indicated in the management report:
  - a. General environmental policy
    - The organization of the business to take account of environmental issues and, where relevant, environmental assessment or certification procedures
    - Resources devoted to the prevention of environmental risks and pollution
    - The amount of provisions and guarantees for environmental risks, provided that such information is not such as to cause serious prejudice to the business in an ongoing dispute
  - b. Pollution:
    - Measures to prevent, reduce or repair emissions to air, water and land which seriously affect the environment
    - Taking account of any form of pollution specific to an activity, in particular noise and light pollution
  - c. Circular economy:
    - Waste prevention and management:
      - Measures for prevention, recycling, reuse, other forms of recovery and disposal of waste
      - Actions to combat food waste
    - Sustainable use of resources:
      - Water consumption and supply according to local constraints
      - Consumption of raw materials and measures taken to improve the efficiency of their use
      - Energy consumption, measures taken to improve energy efficiency and the use of renewable energies
      - Land use
  - d. Climate change:
    - Significant greenhouse gas emissions from the business' activities, in particular from the use of the goods and services it produces
    - Measures taken to adapt to the consequences of climate change
    - Voluntary medium- and long-term reduction targets for reducing greenhouse gas emissions and the means used to achieve them
  - Protection of biodiversity: measures taken to preserve or restore biodiversity
- B. Circular economy : prevention and management of waste generation: assessment of the quantity of hazardous waste
- C. Climate change : greenhouse gas emissions balance:
  - For all companies with more than 500 employees
  - For companies with more than 250 employees in overseas departments and regions
  - For other companies, the simplified greenhouse gas emissions balance

Please note

The BDESE may take the form of tables and analysis reports. Depending on the size of your company, you can also purchase software linked to your payroll software, allowing for regular data updates.

In the case of multi-establishment companies, the ESDB must include all the information which the employer must make available to the members of the Central Committee and the Establishment Committees.

The information elements of the BDESE need to be updated regularly. The frequency of updating must at least enable the EESC and the trade union representatives to have up-to-date information in order to carry out their tasks.

The update is therefore carried out:

For companies of less than 300 employees, at least once every 2 months
For companies of more than 300 employees, at least once a month

The BDESE may be fixed by company agreement or by branch agreement. If no agreement is found, its content is imposed by the labor code.

Content agreed

The company or branch agreement by which the operation of the BDESE was defined. These include:

Access rights
The level of implementation of the basis in companies with establishments distinct
BDESE support (paper or computer). For companies with more than 300 employees, it must be made available on computer.
Arrangements for consultation and use

She must be permanently available to staff representatives (members of the EESC staff delegation and trade union representatives).

Mandated content (no agreement)

Companies with less than 300 employees

The EESDB shall be permanently accessible to the ESC: titleContent and staff representatives.

She's held on paper or on a computer medium.

The employer must design, implement and maintain the BDESE.

It lays down the conditions for access, consultation, use and updating of the ESDB.

In case of incomplete or unupdated BDESE, the ESC may enter the president of the court of justice order the employer to disclose the missing items.

Who shall I contact

Judicial Tribunal

Please note

Any user of the BDESE must respect an obligation of discretion. Where information is confidential (e.g. concerning occupational diseases), the employer must indicate the duration of the confidential nature.

Companies of at least 300 employees

The EESDB shall be permanently accessible to the ESC: titleContent and staff representatives.

It shall be held solely on a computer medium.

The employer must design, implement and maintain the BDESE. It lays down the conditions for access, consultation, use and updating of the ESDB.

Every quarter, it shall communicate to the ESC, the following information:

Possible delays in the payment of social contributions
General evolution of orders and the execution of production programs
Changes in the number of employees and their qualifications

In case of incomplete or unupdated BDESE, the ESC may enter the president of the court of justice order the employer to disclose the missing items.

Who shall I contact

Judicial Tribunal

Please note

Penalties provided for

The absence of a constitution of the BDESE or the fact of preventing it from being updated constitute offenses of interference. They are liable to a fine of €7,500.

Action by the ESC

In the event of difficulties in accessing the information of the BDESE, for example if the BDESE is incomplete, the ESC may refer the matter to the court of justice in order to obtain the missing information.

Who shall I contact

Judicial Tribunal

Who can help me?

Find who can answer your questions in your region

Public support service for SMEs
TPE & SME, you have a project, a difficulty, a question of daily life?
You are called back by THE counselor which can help you within 5 days (average time to care).
Go to service

Labor Code: Articles L2232-12 to L2232-14
Company Agreement
Labor Code: Article L2312-15
Referral to the court by the CSE
Labor Code: Articles L2312-17 and L2312-18
Economic, social and environmental database (EESDB): definition
Labor Code: Article L2312-21
Establishment of the BDESE by company agreement
Labor Code: Article L2312-34
300 employees crossed
Labor Code: Article L2312-36
Minimum content common to the BDESEs in the absence of agreement & Continuous availability
Labor Code: Article L2315-28
Periodicity for updating the BDESE
Labor Code: Article L2317-1
Hindering Offense (BDESE)
Labor Code: Article R2312-7
Objectives of the BDESE
Labor Code: Articles R2312-8 to R2312-10
Organization and detailed content of the BDESE in the absence of agreement
Labor Code: Articles R2312-11 to R2312-14
Confidentiality & Implementation of the BDESE in the absence of agreement
Labor Code: Article R2312-15
BDESE at group level
Environmental Code: Article L229-25
Greenhouse Gas Emissions Balance Sheet Obligation & Simplified Balance Sheet
Commercial Code: Articles L225-96 to L225-125
Shareholder meetings
Commercial Code: Article L225-102-1
Extra-financial statement in the management report (>500 employees & >100M€ CA or balance sheet)
DGT Circular 2014-1 of 18 March 2014 on the economic and social data base and the deadlines for consultation of the company and expert committee
Ordinance No. 2017-1386 of 22 September 2017 on the new organization of social and economic dialog in the company
Setting up of the EESC
Decree No. 2017-1819 of 29 December 2017 on the Social and Economic Committee

FAQ

How do the meetings of the Social and Economic Committee (ESC) take place?

Social and Economic Committee (ESC)

Economic, Social and Environmental Database (EESDB)

Which companies are affected by the BDESE?

What is the BDESE for?

Establishment of the BDESE by company or branch agreement

Creation of the BDESE in the absence of a company agreement

Content agreed

Mandated content (no agreement)

Companies of 50 to 299 employees

Companies of 300 to 499 employees

Companies of at least 500 employees and at CAs and balance sheet <100 M€

Companies of at least 500 employees and at CAs and/or balance sheet >100 M€

Content agreed

Mandated content (no agreement)

Companies with less than 300 employees

Who shall I contact

Companies of at least 300 employees

Who shall I contact

Penalties provided for

Action by the ESC

Who shall I contact

Who can help me?

FAQ

ESC :

Recevoir la lettre Bercy infos Entreprises
en partenariat avec Entreprendre.Service-Public.fr

Economic, Social and Environmental Database (EESDB)

What is BDESE?

Which companies are affected by the BDESE?

What is the BDESE for?

How to create the BDESE?

Establishment of the BDESE by company or branch agreement

Creation of the BDESE in the absence of a company agreement

What should the BDESE contain?

Content agreed

Mandated content (no agreement)

Companies of 50 to 299 employees

Companies of 300 to 499 employees

Companies of at least 500 employees and at CAs and balance sheet <100 M€

Companies of at least 500 employees and at CAs and/or balance sheet >100 M€

When should the BDESE be updated?

How to organize access to the BDESE?

Content agreed

Mandated content (no agreement)

Companies with less than 300 employees

Who shall I contact

Companies of at least 300 employees

Who shall I contact

What penalties are provided for in the event of interference with the operation of the BDESE?

Penalties provided for

Action by the ESC

Who shall I contact

Who can help me?

Statute and miscellaneous references

FAQ

Additional topics

ESC :