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The employer must provide information covering the following years:
2 previous years
Current year
3 following years, in the form of projections
In the absence of a company agreement, the employer must provide the following information in the BDESE:
1. Investments
A. Social investment :
a. Evolution of the workforce by type of contract (
), by age (
), by seniority (
) :
Workforce (It is desirable to refer to the classification of the collective agreement, the company agreement and to the practices usually adopted in the company) :
Total headcount on 12/31 (in at least 3 or 4 entries): any employee registered in the headcount regardless of the nature of their employment contract (
)
Permanent workforce (in at least 3 or 4 entries): full-time employees, registered in the headcount for the entire year in question and holding a permanent contract (CDI) (
)
Number of employees holding a fixed-term employment contract on 12/31 (in at least 3 or 4 entries) (
)
Sum of total monthly headcounts divided by 12 (in at least 3 or 4 entries): employees registered in the headcount on the last day of the month considered (
)
Distribution by sex of the total headcount on 12/31 (in at least 3 or 4 entries) (
)
Distribution by age of the total headcount on 12/31 (in at least 3 or 4 entries): The distribution used should be the one usually used in the company, provided that at least four categories are distinguished, including young people under twenty-five years of age (
)
Distribution of the total headcount on 12/31 according to seniority (in at least 3 or 4 entries): The distribution according to seniority is that usually adopted in the company (
)
Distribution of the total headcount on 12/31 by nationality (in at least 3 or 4 entries): French/foreigners (
)
Distribution of the total headcount on 12/31 according to a detailed qualification structure (in at least 5 or 6 entries) (
)
External workers
Number of employees belonging to an external company (service provider): external workers whose number is known to the company, either because it appears in the contract signed with the external company, or because these workers are registered in the headcount (
)
Number of interns (schools, universities …): internships longer than 1 week (
)
Average monthly number of temporary employees: any person made available to the company by a temporary employment agency (
)
Average duration of temporary employment contracts (
)
Number of seconded employees of the company (🚧)
Number of hosted seconded employees (🚧)
b. Evolution of jobs by professional category
Hiring :
Number of hires on permanent contracts (CDI) (
)
Number of hires on fixed-term contracts (CDD) (
), including number of seasonal worker contracts (in at least 3 or 4 entries) (🚧)
Number of hires of employees under 25 years old (
)
Departures (It is desirable to refer to the classification of the collective agreement, the company agreement and to the practices usually adopted in the company) :
Number of resignations (in at least 3 or 4 entries) (
)
Number of dismissals for economic reasons, including retirements and early retirements (in at least 3 or 4 entries) (
)
Number of dismissals for other reasons (in at least 3 or 4 entries) (
)
Number of ends of fixed-term employment contracts (in at least 3 or 4 entries) (
)
Number of departures during the probationary period (to be filled in only if these departures are counted in the total departures; in at least 3 or 4 entries) (
)
Number of transfers from one establishment to another (in at least 3 or 4 entries) (🚧)
Number of voluntary retirements and early retirements (in at least 3 or 4 entries): distinguish the different legal and contractual schemes of any kind (
)
Number of deaths (in at least 3 or 4 entries) (
)
Promotions : number of employees promoted during the year to a higher category (in at least 5 or 6 entries) (
)
Unemployment (It is desirable to refer to the classification of the collective agreement, the company agreement and to the practices usually adopted in the company) :
Number of employees put on partial unemployment (short-time work) during the year in question (in at least 3 or 4 entries) (
)
Total number of partial unemployment hours during the year in question (in 3 or 4 entries): compensated and uncompensated, including hours compensated under total unemployment in case of a stoppage of more than four consecutive weeks (🚧)
Number of employees put on bad-weather unemployment during the year in question (in at least 3 or 4 entries) (
)
Total number of bad-weather unemployment hours during the year in question (in 3 or 4 entries): compensated and uncompensated (🚧)
c. Evolution of employment of disabled persons () and measures taken to develop it :
Number of disabled workers employed during the year in question with respect to the obligation to employ disabled persons to which it is subject (🚧)
Number of disabled workers resulting from workplace accidents occurring in the company, employed during the year in question (🚧)
d. Evolution of the number of interns (
)
e. Vocational training: training investments, populations concerned :
Continuing vocational training (in accordance with data relating to vocational training contributions from the social security declaration) :
Percentage of the wage bill related to continuing training (🆘)
Amount devoted to continuing training: Internal training; training carried out under agreements; payments to collection organizations; payments to accredited organizations; others; total. (🆘)
Number of trainees/interns (in at least 5 or 6 entries) (
)
Number of internship hours (in at least 5 or 6 entries): paid and unpaid (🆘)
Training leave :
Apprenticeship: Number of apprenticeship contracts concluded during the year (🚧)
f. Working conditions :
Work accidents (
) and commuting accidents (
) :
Frequency rate of work accidents (in at least 3 or 4 entries) (🚧)
Number of accidents with work stoppages divided by the number of hours worked (🚧)
Number of work accidents with stoppage ×106 divided by the number of hours worked (🚧)
Severity rate of work accidents (in at least 3 or 4 entries) (🚧)
Number of days lost divided by the number of hours worked (🚧)
Number of days lost × 10³ divided by the number of hours worked (🚧)
Number of permanent disabilities (partial and total) notified to the company during the year in question (distinguish French and foreigners) (🚧)
Number of fatal accidents: work and commuting (🚧)
Number of commuting accidents that resulted in a work stoppage (
)
Number of accidents affecting temporary employees or service providers in the company (🚧)
Rate and amount of the social security contribution for work accidents (🚧)
Distribution of accidents by material elements (Refer to the classification codes of the material elements of the accidents) :
Number of accidents related to the existence of serious risks - codes 32 to 40 (🚧)
Number of accidents related to falls from different levels - code 02 (🚧)
Number of accidents caused by machines (excluding those related to the risks above) - codes 09 to 30 (🚧)
Number of circulation - handling - storage accidents - codes 01,03,04 and 06,07,08 (🚧)
Number of accidents caused by objects, masses, particles in accidental motion - code 05 (🚧)
Other cases (🚧)
Occupational diseases :
Number and name of occupational diseases declared to social security during the year (🚧)
Number of employees affected by pathologies of an occupational nature and characterization of these (🚧)
Number of employer declarations of work processes likely to cause occupational diseases (🚧)
Expenditure on safety :
Number of staff trained in safety during the year (🆘)
Amount of safety training expenditures carried out in the company (🆘)
Implementation rate of the safety program presented 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 practices usually adopted in the company) :
Average posted weekly hours for workers and employees or equivalent categories (in at least 3 or 4 entries). () It is possible to replace this indicator with the sum of hours worked during the year. (🚧)
Number of employees who benefited from compensatory rest (in at least 3 or 4 entries) :
Under the Labour Code and the Rural and Maritime Fishing Code establishing compensatory rest with regard to overtime (🚧)
Under a contractual scheme (in at least 3 or 4 entries) (🚧)
Number of employees benefiting from an individualized scheduling system (in at least 3 or 4 entries) (🚧)
Number of employees employed part-time (in at least 3 or 4 entries) :
Between 20 and 30 hours (🚧)
Other forms of part-time (🚧)
Number of employees who benefited throughout the year in question from two consecutive days of weekly rest (in at least 3 or 4 entries) (🚧)
Average number of days of annual leave (excluding compensatory rest, in at least 3 or 4 entries). This indicator can be calculated over the last reference period. (🚧)
Number of paid public holidays (in at least 3 or 4 entries): specify restrictive conditions (🚧)
Absenteeism (It is desirable to refer to the classification of the collective agreement, the company agreement and to the practices usually adopted in the company), counted, as chosen, in days, half-days or hours :
Number of days of absence (in at least 3 or 4 entries): not counted as absences are: various types of leave, disputes and national service (🚧)
Number of theoretical working days (🚧)
Number of days of absence due to illness (in at least 3 or 4 entries) (
)
Distribution of sickness absences according to their duration (in at least 3 or 4 entries): the brackets chosen are left to the company's choice (🚧)
Number of days of absence for work and commuting accidents or occupational diseases (in at least 3 or 4 entries) (
)
Number of days of absence for maternity (in at least 3 or 4 entries) (
)
Number of days of absence for authorized leave (family events, special leave for women …) (in at least 3 or 4 entries) (🚧)
Number of days of absence attributable to other causes (in at least 3 or 4 entries) (🚧)
Organization and content of work :
Number of people occupying alternating or night shift jobs (🆘)
Number of people aged over fifty occupying alternating or night shift jobs (🆘)
Employee assigned to repetitive tasks (distinguish women-men). (🆘) Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterized by performing tasks involving repeated movements, engaging 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 technical actions or more for a minimum of 900 hours per year
Cycle time greater than 30 seconds, variable cycle time or absence of cycle time: 30 technical actions or more per minute for a minimum of 900 hours per year
Physical working conditions :
Number of people habitually and regularly exposed to more than 80 to 85 db 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 regularly and habitually working in the open (🆘): atmospheric conditions and floods making it dangerous or impossible to carry out the work with regard either to the health or safety of employees, or to the nature or technique of the work to be performed
Number of samplings, analyses of toxic products and measurements: information taken from the report of the director of the inter-company occupational health and prevention service (🆘)
Transformation of the organization's work: experiences of transforming the organization of work with a view to improving its content (give the number of employees affected) (🆘)
Expenditures for improving working conditions :
Amount of expenditures devoted to improving working conditions in the company: excluding expenditures on health and safety (🆘)
Implementation rate of the working conditions improvement program in the company the previous year (🆘)
Occupational health service (information taken from the report of the director of the inter-company occupational health and prevention service) :
Number of information and prevention visits and number of medical examinations (distinguish workers under standard monitoring and those under enhanced individual monitoring) (🆘)
Number of supplementary examinations (distinguish monitored workers and others) (🆘)
Share of time devoted by the occupational physician to analysis and intervention in the workplace (🆘)
Unfit workers :
Number of employees declared permanently unfit for their job by the occupational physician (🆘)
Number of employees redeployed within the company following an unfitness (🆘)
B. Material and intangible investment :
2. Professional equality between women and men
A. Indicators on the comparative situation of women and men in the company (numeric data by sex) :
a. General employment conditions :
Workforce: Distribution by professional category according to different types of employment contracts (CDI or CDD) (
)
Duration and organization of work :
Distribution of staff according to working time: full-time, part-time (including between 20 and 30 hours and other forms of part-time) (
)
Distribution of staff according to work organization: shift work, night work, variable hours, atypical work including weekend work (🚧)
Data on leave :
Distribution by professional category (
)
According to the number and type of leave whose duration is longer than six months: time savings account, parental leave, sabbatical leave (
)
Data on hires and departures :
Distribution of hires by professional category and type of employment contract (
)
Distribution of departures by professional category and reasons: retirement, resignation, end of fixed-term contract, dismissal (
)
Positioning within the company :
Distribution of staff by professional category (
)
Distribution of staff by level or hierarchical coefficient (
)
b. Remuneration and career progression :
Age :
Average age by professional category (
)
Average age by level or hierarchical coefficient (
)
Remuneration :
Average remuneration (
) or median (🚧) monthly by professional category
Average remuneration (
) or median (🚧) monthly by level or hierarchical coefficient. This indicator does not need to be provided when its disclosure would harm the confidentiality of the corresponding data, particularly given the small number of individuals in a level or hierarchical coefficient
Average remuneration (
) or median (🚧) monthly by age group
Number of women among the ten highest remunerations (🚧)
c. Training: distribution by professional category according to :
The average number of hours of training activities per employee per year (🆘)
Distribution by type of action: adaptation to the job, job retention, skills development (🆘)
d. Working conditions, health and safety at work :
Distribution by workstation according to :
Exposure to occupational risks (🆘)
Hardship, including the repetitive nature of tasks (🆘)
Work accidents, commuting accidents and occupational diseases (numerical data) :
Number of work accidents that resulted in a work stoppage (
)
Number of commuting accidents that resulted in a work stoppage (
)
Distribution of accidents by material elements (Refer to classification codes of the material elements of accidents) (🆘)
Number and name of occupational diseases declared to Social Security during the year (
)
Number of days of absence for work accidents, commuting accidents or occupational diseases (
)
Illnesses (
) :
Number of work stoppages (
)
Number of days of absence (
)
Illnesses that gave rise to a return-to-work examination :
B. Indicators relating to the reconciliation of professional activity and family responsibilities :
a. Leave :
Existence of a salary supplement paid by the employer for paternity leave, maternity leave, adoption leave (🆘)
Numeric data by professional category: number of days of paternity leave taken by the employee compared to the number of theoretical leave days (🚧)
b. Organization of working time in the company :
Existence of work organization arrangements facilitating the reconciliation of family and professional life (🆘)
Numeric data by sex and by professional category :
Local services :
C. Action strategy :
Measures taken during the past year to ensure professional equality. Assessment of the actions of the past year and the previous year. Evaluation of the degree of achievement of objectives based on the selected indicators. Explanations of planned actions not carried out. (🆘)
Progress objectives for the coming year and associated indicators. Qualitative and quantitative definition of the measures to achieve them. Evaluation of their cost. Schedule of planned measures. (🆘)
3. Equity, indebtedness and taxes
A. Company's equity (🆘)
B. Loans and debts (🆘)
financial, including maturities and financial charges
C. Taxes (🆘)
in particular, if any, the information contained in the report relating to corporation tax
4. Remuneration of employees and executives
A. Evolution of employee remuneration :
a. Personnel costs (
)
including social contributions (🚧), salary developments by category and by sex (
), minimum basic salary (
), average salary (
) or median (🚧), by sex and by professional category: total of remunerations and social contributions legally or conventionally borne by the company
Amount of remuneration (sum of salaries actually received by the employee during the year): Choice of two indicators in one of the following groups :
Ratio between the total annual wage bill (in at least 5 or 6 entries) and the average monthly headcount (🚧)
Average remuneration for the month of December (permanent workforce) excluding bonuses with non-monthly periodicity ― base 35 hours (in at least 5 or 6 entries) (🚧)
OR
Average monthly remuneration (in at least 5 or 6 entries) (
)
Share of bonuses with non-monthly periodicity in the salary declaration (in at least 5 or 6 entries) (
)
Pay scale (distinguish at least 6 bands) (🆘)
Hierarchy of remuneration :
Choice of one of the following two indicators :
Ratio between the average remuneration of the top 10% of employees and that corresponding to the bottom 10% of employees (🚧)
OR
Ratio between the average remuneration of executives or equivalent (including senior executives and managers) and the average remuneration of unskilled workers or equivalents (🚧): to be taken into account, the categories concerned must include at least ten employees
Total amount of the ten highest remunerations (🚧)
Mode of calculation of remunerations :
Percentage of employees whose salary depends, in whole or in part, on performance (distinguish individual bonuses and collective bonuses) (🆘)
Percentage of workers and employees paid monthly based on the posted schedule (🆘)
Total payroll cost (
)
b. For public limited companies, total amount of remuneration paid to the 10 highest-paid persons ()
B. Employee savings: profit-sharing, participation :
a. Total amount of the participation reserve (🆘) :
the amount of the reserve released — or of the provision constituted — under participation in the results of the financial year in question
b. Average amount of participation and/or profit-sharing per beneficiary employee (in at least 3 or 4 entries) (🆘)
c. Share of capital held by employees (🆘)
(excluding managers) through a participation system (profit-sharing, incentive schemes, employee share ownership…)
C. Fringe benefits (🆘) (in at least 3 or 4 entries) :
Employee benefits in the company: for each benefit (notably bonuses by sex and by professional category, benefits in kind, welfare and supplementary pension schemes), specify the level of coverage for the categories retained for the headcounts
5. Employee representation and social and cultural activities
amount of the contribution to the social and cultural activities of the works council, sponsorship :
A. Employee representation :
a. Employee representatives and union delegates :
Composition of the social and economic committees and/or establishment committees with indication, if applicable, of trade union affiliation (🆘)
Electoral participation (by electoral college) by categories of employee representatives (🆘)
Total volume of hour credits used during the year in question (🆘)
Number of meetings with employee representatives and union delegates during the year in question (🆘)
Dates, signatures and subject matter of agreements concluded in the company during the year in question (🆘)
Number of people benefiting from workers' education leave (🆘)
b. Information and communication :
Number of hours devoted to the different forms 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 upward or downward information system and level of application (🆘)
Characteristic elements of the individual interview system: specify their periodicity (🆘)
c. Disputes concerning the application of labour law (🆘) :
With indication of the nature of the dispute and, where applicable, the solution that ended it
B. Social and cultural activities :
a. Social activities :
Contributions to the financing, if relevant, of the works council and establishment works councils (🆘)
Other expenses directly borne by the company: housing, transport, catering, leisure, holidays, miscellaneous, total (consolidated company expenses, the breakdown is indicated here as an example) (🆘)
b. Other social charges :
Cost to the company of supplementary benefits (sickness, death): direct payments or via insurance (🆘)
Cost to the company of supplementary benefits (old age): direct payments or via insurance (🆘)
Equipment provided by the company affecting employees' living conditions during the performance of work (🆘)
6. Remuneration of financiers
excluding employees and executives :
A. Remuneration of shareholders (🆘)
(distributed income)
B. Remuneration of employee share ownership (🆘)
(amount of shares held under employee savings, share in the capital, dividends received)
7. Financial flows to the company
A. Public aid (🆘) :
Grants or financial advantages granted to the company by the European Union, the State, a local authority, one of their public establishments or a private body entrusted with a public service mission, and their use. For each of these aids, the employer indicates the nature of the aid, its purpose, its amount, the conditions of payment and use laid down, if such conditions exist, by the administration that awards it, and its use.
B. Tax reductions (🆘)
C. Exemptions and reductions of social contributions (🆘)
D. Tax credits (🆘)
E. Sponsorship (🆘)
F. Financial results (🆘):
Turnover,
Profits or losses recorded
Overall production results in value and volume
Allocation of realized profits
8. Partnerships
A. Partnerships concluded to produce (🆘)
services or products for another company
B. Partnerships concluded to benefit (🆘)
services or products of another company
9. For companies belonging to a group, commercial and financial transfers between the group's entities
A. Capital transfers (🆘)
as they appear in the individual accounts of the group's companies when they are of significant importance (notably large capital transfers between the parent company and subsidiaries)
B. Disposals, mergers, and acquisitions carried out (🆘)
10. Environment
A. General environmental policy (🆘) :
organization of the company to take environmental issues into account and, if relevant, assessment or certification approaches in environmental matters
B. Circular economy (🆘) :
Prevention and management of waste production: assessment of the quantity of hazardous waste
Sustainable use of resources: water and energy consumption
C. Climate change (🆘) :
Identification of sources of direct greenhouse gas emissions produced by fixed and mobile sources necessary for the company's activities (commonly called "scope 1 emissions")
When the company has this information, assessment of the volume of these greenhouse gas emissions
Greenhouse gas emissions report :
Report for companies with more than 250 employees in the overseas departments and regions (Guadeloupe - French Guiana - Martinique - Mayotte - Réunion)
For other companies, the simplified report of their greenhouse gas emissions