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👤 50 to 299 Employees

Explanation of the 50-299 template in Reflect

Written by Virginie Huaranca

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The employer must provide information for the following years:

  • The two previous years

  • The current year

  • The next three years, as forecasts

In the absence of a company agreement, the employer must include the following information in the BDESE:

1. Investments

A. Social investment:

a. Workforce changes by contract type (), by age (), by seniority ():

  • Workforce evolution tracked month by month ()

  • Number of employees on permanent contracts (CDI), fixed-term contracts (CDD) ()

  • Number of temporary workers (), and the number of working days completed by these workers over the last 12 months (🚧)

  • Number of workers from external companies ()

  • Number of integration and work-study contracts for young people under 26 (🚧)

  • Reasons for using fixed-term contracts, temporary work, part-time contracts, or external employees (🆘)

b. Changes in jobs by professional category ()

  • Workforce distribution by gender and qualification ()

  • Preventive and training actions planned by the employer, especially for older employees, low-skilled workers, or those with specific social difficulties (🆘)

c. Employment of people with disabilities (🚧) and actions to support it:

  • Recruitment, adaptation, retraining or professional training actions taken or planned (🆘)

  • Annual declaration regarding the employer’s disability employment obligations (🆘)

d. Evolution in the number of interns over 16 years old ()

e. Professional training: investments, target groups:

  • The company’s training strategy as per the consultation with the CSE (🆘)

  • Outcomes of industry-wide or professional agreements (🆘)

  • Findings from audits or inspections (🆘)

  • Report on training actions from the previous and current year, including training programs, skills assessments, and VAE (validation of prior experience), broken down by professional category and gender (🆘)

  • Data on individual training leave, skills assessment leave, VAE leave, and teaching leave (purpose, duration, cost, terms, outcomes) (🆘)

  • Number of employees benefiting from matching contributions (employer contributions to employee savings plans), and corresponding amounts (🆘)

  • Number of employees benefiting from the biannual professional interview (🆘)

  • Summary of apprenticeship contracts (🆘), including:

    • Jobs held during and after the program

    • Breakdown by age, gender, education level

    • Results achieved and how they were assessed

    • Summary of Personal Training Account (CPF) usage

f. Working conditions:

  • Working time, including part-time and work time arrangements (🆘)

  • Part-time work data: number, gender, and qualification of part-time workers ()

  • Actual part-time schedules in the company (🆘)

  • Annual risk prevention and working condition improvement plan, based on CSE analysis (🆘), covering:

    • General prevention principles

    • Worker training and information

    • Training and info for CDD and temp workers

    • Prevention coordination

B. Material and intangible investment:

  • Changes in net fixed assets and amortizations (🆘)

  • If applicable, R&D expenditures (🆘)

  • Measures to improve, renew, or transform production/exploitation methods and their impact on working conditions and employment (🆘)

2. Gender Equality

A. Analysis by professional category regarding:

  • Recruitment ()

  • Training (🆘)

  • Career advancement ()

  • Qualification (🚧)

  • Classification ()

  • Working conditions (🆘)

  • Occupational health and safety (🚧)

  • Effective remuneration ()

  • Work-life balance (🆘)

B. Analysis of wage and career progression gaps by:

  • Age ()

  • Qualification ()

  • Seniority ()

C. Analysis of promotion rate trends by gender and job (🆘)

D. Action strategy:

  • Measures taken over the past year to ensure gender equality

  • Review of actions from the current and previous year

  • Evaluation of goal achievement levels

  • Explanation of unfulfilled planned actions (🆘)

  • Objectives for the coming year and associated indicators

  • Description (qualitative and quantitative) of actions to reach them

  • Evaluation of cost and implementation timeline (🆘)

3. Equity, Debt, and Taxes

  • A. Company equity (🆘)

  • B. Loans and debts (🆘)

    including deadlines and financial charges

  • C. Taxes (🆘)

    including corporate tax information if applicable

4. Employee and Executive Compensation

A. Staff costs ()

  • Including social contributions (🚧), salary progression by category and gender (), minimum base salary (), average () or median salary (), by gender and professional category

B. For corporations:

  • Total compensation of the top 5 earners (for companies under 250 employees) (🚧)

  • Top 10 earners (for companies with 250+ employees) (🚧)

C. Employee savings: profit-sharing, participation (🆘)

5. Social and Cultural Activities

  • Amount of contributions to CSE social/cultural activities, sponsorship (🆘)

6. Funders’ Compensation

  • A. Shareholder remuneration (🆘): distributed income

  • B. Employee shareholder remuneration (🆘): amount of shares held in employee savings plans, shareholding percentage, dividends received

7. Financial Flows to the Company

  • A. Public subsidies (🆘)

  • B. Tax reductions (🆘)

  • C. Social contribution exemptions/reductions (🆘)

  • D. Tax credits (🆘)

  • E. Sponsorship (🆘)

  • F. Financial results (🆘): revenue, profits or losses, performance in value and volume, profit allocation

8. Partnerships

  • A. Partnerships for providing products/services to another company (🆘)

  • B. Partnerships to benefit from products/services of another company (🆘)

9. Group Companies: Inter-Entity Transfers

  • A. Capital transfers (🆘): significant inter-company capital flows, especially between parent and subsidiaries

  • B. Mergers, acquisitions, sales (🆘)

10. Environment

A. General environmental policy (🆘):

  • How the company integrates environmental concerns and, if relevant, its environmental certifications

B. Circular economy (🆘):

  • Waste prevention and management: hazardous waste volume

  • Sustainable resource use: water and energy consumption

C. Climate change (🆘):

  • Identification of direct GHG emission sources (Scope 1)

  • Emission volumes, if known

  • Carbon footprint reporting:

    • Mandatory for companies with 250+ employees in overseas territories

    • Simplified reporting for other companies

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