Reasons for using fixed-term contracts, temporary work, part-time contracts, or external workers
This indicator outlines the main reasons why the company uses specific types of employment:
Fixed-term contracts (CDD): replacement, temporary increase in activity, seasonal work, etc.
Temporary work: occasional replacement, specific skill needs, workload peaks, etc.
Part-time work: nature of the activity, specific employee requests, internal organization, etc.
Preventive and training actions planned for older, low-skilled, or socially vulnerable employees
This indicator outlines the company’s planned prevention and training measures, especially targeting:
Older employees (preventing wear and tear, maintaining skills…)
Low-skilled employees (adaptation training, skill refreshers…)
Employees in social difficulty (individual support, integration…)
Actions taken or planned regarding recruitment, adaptation, retraining, or professional training
This indicator presents the actions carried out or planned regarding:
Hiring (recruitment, onboarding…)
Job adaptation (training to update skills…)
Retraining (redeployment, reintegration after long absence…)
Professional training (skills development, skills assessments, VAE – recognition of prior learning)
Annual declaration regarding the company’s disability employment obligation
This indicator presents the company’s yearly status regarding the obligation to employ people with disabilities, including:
Number of disabled employees
Employment rate versus the legal obligation (6%)
Use of alternative methods (agreements with specialized facilities, AGEFIPH financial contributions, etc.)
Measures taken or planned to promote disabled worker employment
Training strategy resulting from consultation with the CSE
This indicator outlines the company’s training priorities defined with the Social and Economic Committee (CSE), including:
Key training areas (safety, digital skills, management…)
Target employee categories
Delivery methods (internal, external, coaching, e-learning…)
Outcomes of branch and professional agreements
This indicator describes any collective or professional agreements adopted and implemented by the company, including:
Agreement topics (pay, training, working conditions, gender equality, etc.)
Key provisions
Implementation methods within the company
Findings from administrative inspections
This indicator summarizes outcomes from inspections by labor authorities (Labour Inspectorate, URSSAF, DREETS, occupational health…), including:
Type of inspections
Comments, warnings, or sanctions issued
Corrective actions taken by the company
Summary of training actions for the previous and current year
This indicator lists:
Completed training actions (title or theme)
Skills assessments carried out
VAE actions (validation of prior learning)
It also breaks down participants by:
Socio-professional category (executives, supervisors, employees, workers)
Gender
Data on individual training, assessment, and educational leave (past and current year)
This indicator includes:
Purpose of the leave (training, assessment, VAE, teaching)
Duration
Costs borne by the company
Conditions for granting or deferral
Outcomes (degree obtained, assessment validated, etc.)
Number of employees receiving company top-up contributions (abondement)
This indicator shows:
The number of employees who received company top-ups to their savings plans
Total amount contributed by the company
Number of employees receiving the biannual career interview
This indicator shows how many employees had the mandatory biannual career interview focused on skill development and professional perspectives.
Summary of apprenticeship contract implementation (past and current year)
This indicator summarizes how apprentices and work-study students were welcomed and supported, including:
Types of roles held
Supervision and support methods (mentorship, regular interviews)
Outcomes (diplomas, certifications, job offers)
Success evaluation criteria
Working hours: part-time and schedule arrangements
This indicator details:
Standard working hours (e.g., 35 hours/week, annual day package…)
Work schedule arrangements (modulation, flexible hours, rotating shifts…)
Specific arrangements for part-time work
Part-time work schedules
This indicator describes:
Usual time slots (mornings, afternoons, fixed days…)
Types of schedules (fixed, variable, annualized…)
Specific arrangements or agreements
Annual plan for risk prevention and improving working conditions
This indicator describes:
Planned risk prevention actions (risk assessments, hazard elimination…)
General employee training and awareness plans
Specific information/training for temporary and fixed-term employees
Coordination measures involving stakeholders (CSE, occupational health, managers…)
Changes in net fixed assets and impairments
This indicator shows:
Net book value changes (tangible/intangible assets)
Reasons: new investments, depreciation, exceptional impairments
Research and development spending
This indicator outlines:
R&D project types (basic, applied, experimental…)
Targets or goals (new products, services, methods…)
Resources mobilized (internal/external, financial, technical, human)
Production method changes and their impact
This indicator presents:
Nature of the changes (automation, digitalization, flow reorganization…)
Impact on working conditions (task changes, workload, safety…)
Impact on employment (job creation, loss, mobility, training needs)
Training data analysis by professional category
Includes:
Number of trained employees
Total training hours
Training type distribution (adaptation, development, certification…)
Disparities between categories
Working condition data analysis by professional category
Includes:
Exposure to risks (physical, chemical, organizational…)
Job/schedule adjustments
Available equipment
Internal alerts or audit results
Work-life balance data by professional category
Includes:
Voluntary part-time use
Remote work and flexible hours
Parental and family leave
Specific arrangements (adjusted schedules, one-off flexibility…)
Trends in promotion rates by gender and job
Includes:
Observed trends
Persistent or reduced disparities
Contributing factors (staff structure, internal policy, bias…)
Takeaways and future action points
Measures for gender equality: past performance and current evaluation
Covers:
Actions implemented over the past 2 years (recruitment, training, pay, balance…)
Outcomes vs. defined goals
Gaps and reasons for unfulfilled actions
Objectives and indicators for the upcoming year
Includes:
Targets (e.g., reduce pay gap, increase women promotions…)
Indicators used
Planned actions (qualitative and quantitative)
Cost estimates
Implementation timeline
Company equity
Includes:
Share capital
Reserves (legal, statutory, optional)
Retained earnings
Net result
Loans and financial debts
Includes:
Bank loans
Other debts (leasing, group loans…)
Repayment schedule (short/mid/long term)
Interest and financial charges
Taxes
Includes:
Corporate tax (IS)
Other contributions and levies (CVAE, CFE, payroll tax…)
Income tax report elements (owed amount, tax credits, deferments…)
Employee savings plans: profit-sharing and participation
Includes:
Existence of agreements
Allocated amounts
Distribution criteria and management methods (PEE, PERCO, etc.)
Social and cultural activities
Includes:
Total amount paid to the CSE for activities (e.g., holiday vouchers, events…)
Sponsorship support, if applicable
Shareholder compensation
Indicates:
Total dividends paid from the fiscal year
Distribution after reserve allocations and reinvestments
Employee shareholding
Includes:
Value of shares held via savings schemes
Share in company capital
Dividends received
Public support
Funds received from the government, local authorities, or public bodies (employment, R&D, training support…)
Tax reductions
Tax benefits (corporate tax reduction, regional exemptions, etc.)
Social security contribution exemptions
Amounts saved via social contribution relief (e.g., Fillon reduction, hiring aids)
Tax credits
Amounts obtained via R&D, training, or innovation tax credits
Sponsorship
Support given to non-profit or public interest organizations (cash or in-kind), potentially yielding tax benefits
Financial results
Revenue: total goods/services sold
Net result: profit/loss
Performance by value/volume: units sold, production volume, etc.
Profit allocation: reserve, distribution, carryover…
Partnerships to produce for another company
Agreements for outsourced or subcontracted production (co-contracting, franchising, white labeling…)
Partnerships to benefit from another company’s services/products
Agreements to use another firm’s services, tech, know-how, or products (strategic supply, outsourcing, tech agreements…)
Intra-group capital transfers
Significant financial flows between group companies (contributions, loans, dividend remittances…)
Mergers, acquisitions, and disposals
Corporate transactions involving the company (internal restructurings, entity sales/acquisitions…)
Environmental policy
Includes:
Internal roles (referents, dedicated teams)
Monitoring procedures/tools
Certification or evaluation processes (ISO 14001, EMAS, carbon audits…)
Circular economy
Covers:
Waste management: reduction, sorting, recycling, treatment
Resource use: water and energy tracking, reduction efforts
Climate change
Direct GHG emissions (scope 1): fixed (heating, generators) and mobile sources (vehicles)
Emission volume: in CO₂ equivalents
Carbon footprint:
Full report required for companies with 250+ employees in overseas territories
Simplified report for others, if available