Percentage of the payroll mass related to continuing training
This indicator measures the share of the gross payroll devoted to continuing vocational training, based on data reported in the DSN:
Includes: training fees, ancillary costs (transport, accommodation), salaries maintained during training, payments to OPCOs or collecting organizations
Excludes: items not subject to contributions (profit-sharing, employee participation, severance allowances…)
Scope: only actions relating to continuing training for employees, within the meaning of the Labor Code (L6311-1 et seq.)
Amount devoted to continuing training: Internal training; training carried out under agreements; payments to collection organizations; payments to accredited organizations; others; total
This indicator details the total amount invested (€) in continuing vocational training, broken down by implementation or funding modalities, in accordance with the Labor Code:
Internal training: costs of actions carried out directly by the company (internal trainers, preparation time, materials, equipment…)
Training under agreements: services entrusted to external training organizations under a contract or agreement
Payments to collection organizations: legal contributions paid to URSSAF (e.g.: single contribution to vocational training and apprenticeship)
Payments to accredited organizations: payments to OPCOs or accredited organizations (excluding URSSAF), notably to finance shared or individualized actions
Others: miscellaneous expenses related to continuing training not classified elsewhere (e.g. skills assessments, VAE, tutoring)
Total: sum of amounts committed, across all categories, for the fiscal year
Number of internship hours (in minimum 5 or 6 positions): paid and unpaid
This indicator specifies the total number of hours completed by interns during the year, broken down by department and according to whether the internship is paid or unpaid:
Paid hours: internships giving rise to remuneration, generally when they exceed 2 months consecutive or not within the company
Unpaid hours: internships of duration less than or equal to 2 months, without a legal obligation to provide compensation
By position: mandatory breakdown by department or services (e.g. development, HR, finance, communications, support, sales)
Number of employees who benefited from paid training leave
This indicator shows the number of employees (each employee counted only once) who, during the year, benefited from a training leave with salary continuation, regardless of the legal framework:
Vocational training leave granted by the employer with full or partial salary continuation
Professional transition leave (formerly CIF), covered by an accredited operator (e.g. Transitions Pro), with pay maintained during absence
Union training leave or VAE leave, provided salary was maintained during the leave
Includes cases of salary continuation directly by the company or via reimbursement by an external organization
Excludes training followed without prolonged absence or training taking place during normal working time without a specific leave
Number of employees who benefited from unpaid training leave
This indicator shows the number of employees (each employee counted only once) who, during the year, benefited from training leave without salary continuation:
Vocational training leave granted by the employer, without salary being covered during the absence
Leave for validation of acquired experience (VAE) or union training leave, when unpaid
Professional transition leave or other specific leave, if the employee received no remuneration from either the company or a third-party organization
Only concerns training leaves involving prolonged absence from the workstation, not training followed during usual working time
Number of employees whose request for training leave was denied
This indicator records the number of employees who were denied a request for training leave during the year, whatever the type of leave requested:
Includes refusals by the employer for a vocational training leave, a professional transition leave, a VAE leave or a union training leave
The refusal may be based on a legal ground (seniority criteria not met, too many simultaneous absences, request not a priority, etc.)
A legal postponement (e.g. a 9-month postponement) is not a refusal in the strict sense, unless it becomes a definitive rejection
An employee refused several times in the year is counted only once
Number of employees trained in safety during the year
This indicator indicates the number of employees who completed safety-related training during the year, whether mandatory or voluntary:
Includes training in general safety (e.g. safety induction, evacuation, gestures and postures), fire safety, use of PPE, certifications (electrical, CACES, SST…), or any other training prescribed by the Labor Code or internal reference systems
Only concerns trainings actually attended, excluding summonses not honored
Counted by employee trained, not by number of trainings (an employee who attended multiple sessions is counted only once)
Amount of spending on safety training carried out within the company
This indicator records the total amount spent by the company on safety-related training during the year:
Includes training fees, salaries maintained, ancillary costs (transport, accommodation), as well as internal expenses (trainer time, materials, logistics)
Covers all training related to occupational risk prevention, regulatory safety (fire, electrical…) and occupational health
The amount is expressed excluding taxes, for the entire fiscal year
Rate of completion of the safety program presented the previous year
This indicator measures the share of safety actions planned the previous year that were actually carried out:
Based on the annual risk prevention program or any internal plan validated and presented to representative bodies (CSE or CSSCT)
Includes trainings, audits, evacuation drills, information campaigns or any other commitment included in the program
The rate is expressed as a percentage: (number of actions carried out / number of actions planned) x 100
Partially completed actions must be justified but are counted as carried out only if they have been completed to their end
Existence and number of specific safety plans
This indicator specifies whether the company has implemented one or more safety plans dedicated to particular risks:
Specific plans: formalized document or arrangement aimed at preventing or managing an identified risk (e.g. heatwave plan, pandemic plan, fire plan, internal traffic plan, safety protocol for external companies…)
Not limited to the Single Document for the Assessment of Occupational Risks (DUERP), but concerns targeted thematic plans
The number of distinct plans is indicated, whether mandatory or voluntary
Number of people occupying jobs with alternating or night hours
This indicator indicates the number of employees exposed to atypical schedules, belonging to two categories:
Alternating schedules: jobs involving a regular or planned change of hours (e.g. work in successive teams, rotating schedules, morning/afternoon/night shifts)
Night work: an employee working at least 3 hours between 9 p.m. and 6 a.m., at least twice a week, or according to rules defined by collective agreement or the Labor Code (art. L3122-2)
Number of people occupying jobs with alternating or night hours aged over fifty
Same scope as the previous indicator, restricted to employees aged 50 and over:
Aims to identify a particular exposure to atypical schedules among a population more sensitive to risks linked to work rhythm
Age considered is that on December 31 of the reference year
Employee assigned to repetitive tasks (distinguish women-men)
This indicator records employees exposed to repetitive work, within the meaning of the hardship factors defined by the Labor Code (art. D4161-2), according to the following criteria:
Work involving repeated movements, engaging all or part of the upper limb (shoulder, arm, hand)
Constrained pace, linked to a machine, imposed rhythm or productivity requirement
Regulatory exposure thresholds:
Cycle time ≤ 30 seconds: ≥ 15 technical actions per cycle, for at least 900 hours per year
Cycle time > 30 seconds or variable: ≥ 30 technical actions per minute, for at least 900 hours per year
Headcounts must be broken down by gender, distinguishing women and men exposed.
Number of people habitually and regularly exposed to more than 80 to 85 dB at their workstation
This indicator records employees exposed to a high sound level at their workstation, on a habitual and repeated basis:
Threshold concerned: daily exposure above 80 dB(A) or peak above 135 dB(C)
Exposure must be recurrent (not occasional) and be a characteristic of the job
These thresholds correspond to the levels triggering the obligation to inform, provide hearing protection and enhanced medical monitoring, according to the Labor Code (R4431-1 et seq.)
Data generally come from measurements carried out as part of the DUERP or by the occupational health service
Number of employees exposed to cold and heat
This indicator identifies employees working in constraining thermal environments, without an hourly threshold condition:
Includes positions involving significant exposure to cold (e.g. refrigerated warehouses, outdoor work in winter) or heat (e.g. kitchens, foundries, outdoor work in summer)
Exposure must be regular or structural, not occasional (excludes short variations)
Does not require a precise temperature threshold but relies on a functional and medical assessment of working conditions
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
This indicator targets employees exposed to extreme temperatures for a significant duration during the year:
Extreme cold: exposure to a temperature ≤ 5°C
Extreme heat: exposure to a temperature ≥ 30°C
Exposure threshold: at least 900 hours in the year, i.e. about 4h/day over 225 days
These exposures must be documented and traceable, notably via the DUERP, environmental readings or health-safety registers
Number of employees working habitually and regularly in bad weather
This indicator measures employees' exposure to degraded weather conditions, in a structural manner within their activity:
Bad weather: atmospheric or environmental conditions making work dangerous or unsuitable (rain, violent wind, black ice, snow, flooding, storm…)
Exposure must be habitual, within the normal scope of the job, and not exceptional
Employees concerned are often those working outdoors: construction, agriculture, road maintenance, outdoor maintenance…
Definition follows article L5424-8 of the Labor Code relating to weather-related unemployment and the protection of exposed employees
Number of samples, analyses of toxic products and measurements: information drawn from the report of the director of the intercompany prevention and occupational health service
This indicator counts monitoring actions of exposure to hazardous chemical agents:
Includes: atmospheric samples (e.g. dust, vapors, gases), surface analyses, measurements of concentrations of toxic substances (solvents, heavy metals, CMRs…)
Data must come from the annual report of the occupational physician or the director of the SPSTI, in accordance with article L4622-2 of the Labor Code
These analyses are part of chemical risk prevention actions (prevention plan, exposure notice, safety data sheets…)
The indicator reflects the level of actual control of the work environment with respect to hazardous substances
Transformation of work organization: transformation experiments aimed at improving job content (give the number of employees concerned)
This indicator records the initiatives implemented by the company to evolve work organization, in a logic of qualitative improvement:
Experiments concerned: new modes of collective operation (e.g. work in cells, autonomous teams, organizational flexibility), reorganization approaches aimed at improving interest, autonomy or cross-functionality in work
Excludes simple structural changes (team mergers, redeployments without impact on job content)
The indicator must specify the number of employees actually affected, i.e. whose work organization has concretely changed during the period
Amount of spending dedicated to improving working conditions in the company: excluding spending on health and safety
This indicator outlines the expenses specifically committed to improving working conditions, excluding areas strictly related to health and safety (which are covered by separate indicators):
Includes: workstation adjustments, ergonomic improvements, reduction of non-hazardous noise, air quality, natural lighting, thermal comfort devices, tools easing mental or physical workload
Excludes: safety training, personal protective equipment, regulatory diagnostics related to occupational risks
The amount should reflect the company's voluntary commitments in favor of comfort, well-being or quality of working life
Expenses can be internal (time spent, equipment, engineering) or external (consultants, purchases)
Rate of completion of the company's program to improve working conditions the previous year
This indicator evaluates the share of actions planned by the company in its working conditions improvement plan that were actually implemented:
Based on a formalized program presented in year N-1, within the framework of social dialogue (CSE, CSSCT, NAO or other bodies)
Includes all actions aiming at improving working conditions in the broad sense (ergonomics, organization, workload, work environment…)
The rate corresponds to the ratio between the number of actions carried out and the number of actions originally planned
Only actions actually deployed, even partially, are counted as carried out
Number of information and prevention visits and number of medical examinations (distinguish workers under general monitoring and those under reinforced individual monitoring)
This indicator counts the medical acts carried out by the occupational health service, broken down by the type of monitoring applicable:
Information and prevention visits (VIP): mandatory at hiring, then periodically, for employees under general monitoring (not exposed to specific risks)
Fitness medical examinations: carried out within the framework of reinforced individual monitoring, for employees exposed to specific risks (chemical, biological, noise, work at height, etc.), in accordance with articles R4624-23 et seq.
Distinguish the two categories: number of employees under general monitoring vs. reinforced monitoring
Includes periodic visits, return-to-work visits, pre-return visits and end-of-career visits, according to their nature
Number of additional examinations (distinguish workers subject to monitoring and others)
This indicator records additional examinations prescribed by the occupational physician, aimed at completing the health assessment:
Includes: audiograms, visual examinations, biological tests, X-rays, electrocardiograms, etc.
Distinguish:
Workers subject to reinforced medical monitoring (exposure to specific risks, post-exposure follow-up or detected pathologies)
Other workers, when the examination is prescribed for medical investigation or at the employee's request
Data come from the annual report of the intercompany prevention and occupational health service
Share of the occupational physician's time devoted to analysis and intervention in the workplace
This indicator assesses the proportion of the physician's working time devoted to workplace actions, excluding consultations:
Includes: premises visits, job studies, participation in CSSCT meetings, analysis of working conditions, collective prevention actions
Expressed as a percentage of the occupational physician's total working time
This share should be extracted from the annual activity report of the occupational health service, in accordance with article L4622-3 of the Labor Code
Number of employees declared permanently unfit for their job by the occupational physician
This indicator counts cases of permanent medical unfitness declared by the occupational physician following an examination (or two examinations spaced 15 days apart if necessary):
Permanent unfitness: inability to perform any job under current conditions, after job study and discussions with the employer (article L4624-4)
Includes all unfitness cases, whether of occupational origin or not, including within reinforced individual monitoring
Do not confuse with restrictions or job adjustments
Number of employees reclassified within the company following an unfitness finding
This indicator records employees for whom an effective reclassification was implemented following an unfitness declared by the occupational physician:
Reclassification: proposal and acceptance of a new position compatible with the employee's health, under the conditions defined by articles L1226-2 and L1226-10
Count only successful reclassifications (position actually occupied), not mere proposals or refusals by the employee
May concern reclassifications to an equivalent position, an adjusted position, or a different position respecting remaining capacities
Change in net assets after amortization and any impairments (fixed assets)
This indicator describes the evolution of the net carrying amount of the company's fixed assets, i.e. after depreciation and impairments:
Fixed assets concerned: tangible (land, buildings, machinery, equipment), intangible (patents, software, goodwill), and financial (equity interests, long-term loans)
Net assets: gross value of fixed assets less accumulated depreciation (normal wear) and impairments (durable or exceptional loss of value)
Allows monitoring the company's investment capacity and the state of renewal or obsolescence of its production means
Data extracted from the balance sheet, generally in a N / N-1 comparative format
If the company has any, research and development expenditures
This indicator measures the amount of expenditures incurred for research and development (R&D), in the accounting and tax sense:
Includes:
Expenditures for basic research (creating new knowledge without immediate application)
Expenditures for applied research and experimental development (creation or improvement of products, processes, services)
May include salaries, equipment, external services, patent costs, trials, prototypes, etc.
Must rely on a reliable analytical accounting, in compliance with rules defined by the General Chart of Accounts (PCG) and, where applicable, the conditions of the research tax credit (CIR)
Only to be filled in if R&D activities are formally identified within the company
Change in productivity and capacity utilization rate, when these elements are measurable in the company
This indicator evaluates the performance of the production apparatus, through two components:
Change in productivity:
Measures output relative to mobilized resources (e.g.: revenue or volume produced per employee, per hour worked, per machine)
Can concern labor productivity, capital productivity or total factor productivity, depending on internal tools available
Comparative over at least two consecutive fiscal years (N / N-1)
Capacity utilization rate:
Occupancy or mobilization rate of equipment or production sites relative to their theoretical maximum capacity
Expressed as a percentage, based on planning data, opening hours, or machine performance
Relevant only for companies with an industrial or similar activity
These two indicators are to be provided only if the company has the necessary monitoring tools, such as ERP, MRP software, internal indicators or industrial reporting.
Average number of hours of training actions per employee per year
Indicator measuring, for each gender, the average annual volume of training hours per employee, across all training actions followed:
Calculated by professional category (workers, employees, technicians, managers, etc.)
Includes all professional training actions, internal or external, followed during the year, regardless of nature
Expressed in average hours per trained employee, separately for women and men
Allows identification of potential gaps in access to training between genders
Distribution by type of action: adaptation to the job, retention in employment, skills development
Indicator presenting the breakdown of training hours followed, by gender, according to three objectives defined by the Labor Code:
Adaptation to the job: training directly related to taking up a role or an immediate evolution
Retention in employment: training aimed at avoiding loss of skills or unemployability
Skills development: training linked to a project of career evolution or professional enrichment
Data to be provided for each gender, by professional category
Distribution by job according to - Exposure to occupational risks
Indicator listing, for each gender, employees exposed to occupational risks at their workstation:
Includes exposures that are physical, chemical, biological, ergonomic or organizational (noise, dust, toxic products, manual handling, isolated work, etc.)
Based on the risk analysis of the Single Document for the Assessment of Occupational Risks (DUERP) or the occupational health service
Must be presented by workstation and broken down by gender
Distribution by job according to - Hardship, including repetitive nature of tasks
Indicator identifying employees exposed, by gender, to hardship factors, in particular repetitive tasks:
Repetitive tasks: repeated movements at constrained pace, in accordance with the Labor Code criteria (cf. art. D4161-2)
May also include other factors recognized as arduous (night work, manual handling, vibrations, etc.), according to internal analyses
Must be completed by workstation and by gender
Distribution of accidents by material elements (Refer to the classification codes of the material elements of accidents)
Indicator presenting, for each gender, the typology of workplace accidents according to the classification of material elements of the Health Insurance (CNAM):
Classification by material element: machine, tool, vehicle, product, environment, etc.
Data to be extracted from accident declarations submitted to Social Security
Distribution to be provided separately for women and men
Number and name of occupational diseases declared to Social Security during the year
Indicator specifying, for each gender:
The number of occupational diseases recognized or under review under the Social Security tables
The exact name of the pathologies (e.g.: tendinitis, carpal tunnel syndrome, dermatitis, chronic low back pain…)
Information from declarations made to the CPAM or from the occupational health service report
Diseases that gave rise to a return-to-work medical examination - Number of sick leaves
Indicator listing, by gender, the number of sick leaves that required a return-to-work visit by the occupational physician upon the employee's return:
Concerns leaves of at least 30 days (or shorter in cases of maternity, occupational accident or occupational disease)
Includes all pathologies (ordinary illness, occupational disease, maternity, etc.)
The figure corresponds to the number of events, not employees (one employee may have several qualifying leaves)
Diseases that gave rise to a return-to-work medical examination - Number of days of absence
Supplementary indicator to the previous one, specifying the total number of days of leave associated with cases that gave rise to a return-to-work visit:
Must be indicated by gender, for all the sick leaves referred to above
Counts all calendar days of leave, even partial, for each leave concerned by a return-to-work visit
Existence of a salary supplement paid by the employer for paternity leave, maternity leave, adoption leave
Qualitative indicator specifying whether the company maintains part or all of the salary of employees on maternity, paternity or adoption leave, beyond Social Security daily allowances:
Supplement paid directly by the employer, according to collective agreement, company agreement or practice
Indicate for each type of leave:
Whether a supplement is provided
Its level (e.g.: 100% maintenance, partial supplement)
Its duration of application
May be differentiated according to professional category
Existence of work organization arrangements facilitating the reconciliation of family and professional life
Indicator describing the existence of organizational measures that favor work-life balance, accessible to employees:
Examples: flexible hours, adjusted fixed time windows, regular teleworking, time savings account, formalized right to disconnect, facilitated unpaid leave
Mention:
The nature of the arrangements proposed
Their framework of application (agreement, charter, practice)
Their accessibility (universal or based on criteria)
Number of employees who obtained chosen part-time work
Quantitative indicator, by gender and professional category, of the number of employees who requested and obtained a voluntary move to part-time:
Concerns only part-time at the employee's initiative, excluding therapeutic or imposed part-time
Counts employees who made a request that was accepted by the company, even temporarily
Allows identification of the real role of part-time as a reconciliation tool
Number of chosen part-time employees who returned to full-time work
Complementary indicator, by gender and professional category, specifying how many chosen part-time employees were able to return to full-time during the year:
Only concerns employees who returned to full-time, at their request, with an effective resumption
Allows evaluation of the reversibility of part-time, an important criterion of professional equality
Company and works council participation in early childhood care arrangements
Qualitative indicator specifying whether the company and/or the CSE contribute to funding or organizing childcare solutions for employees' children:
Examples: reserved berths, inter-company crèches, financial assistance for childcare, pre-financed CESU, company crèches
Mention:
The nature of the participation
The type of service offered
The number of beneficiary employees if available
Change in expenses eligible for the family tax credit
Financial indicator retracing expenses incurred by the company giving right to the family tax credit (CIFam):
Concerns notably expenses for:
Crèches, daycare centers, in-home care
Parenting support (e.g. school support, time freed for childcare)
Indicate the annual eligible amount, compared to the previous year
Data extracted from payroll/accounting or submitted to the tax administration
Measures taken during the past year to ensure professional equality. Review of actions from the past year and the previous year. Assessment of the level of achievement of objectives based on selected indicators. Explanations for planned actions not carried out.
Mandatory qualitative indicator enabling a structured review of actions undertaken for gender equality:
Details:
The measures actually implemented (e.g. trainings, awareness-raising, salary reviews, improving mixity, etc.)
Their initial objective, their status (completed, partially completed, not completed)
The gaps between planned and achieved, with associated explanations
Covers the last two years
Progression objectives for the coming year and associated indicators. Qualitative and quantitative definition of measures to achieve them. Evaluation of their cost. Timeline of planned measures.
Strategic indicator defining the company's concrete commitments to progress on professional equality:
Must specify:
The progress objectives chosen (e.g. reduce the pay gap to X%, increase the share of women managers to Y%, etc.)
The monitoring indicators associated with each objective
The measures planned, their estimated cost, and their implementation schedule
This information must be consistent with the gender equality action plan when one exists
Company equity
Indicator describing the level and change in equity appearing on the liabilities side of the balance sheet, representing the company's durable resources:
Includes: share capital, share premiums, reserves, profit or loss for the year, retained earnings, investment grants
Expresses the company's financial solidity and its ability to finance activities without recourse to debt
Presented in gross accounting value at the closing of the fiscal year, generally compared with the previous year
Loans and financial debts, including maturities and financial charges
Indicator detailing the level of the company's financial indebtedness, excluding trade payables and tax and social liabilities:
Includes:
Bank and bond loans
Lease financing (credit-bail)
Debts to financial institutions
Must specify:
Total amount of financial debts
Breakdown by maturity (short-term vs long-term)
Amount of financial charges borne during the fiscal year (interest paid)
Allows assessment of the company's financing structure and its future financial commitments
Taxes and duties
Indicator indicating the total amount of taxes and duties paid by the company, excluding social contributions:
Includes: corporate income tax, CVAE, CFE, property tax, apprenticeship tax, payroll taxes, other fiscal contributions
Presented by type of tax or duty, if possible
When the company publishes a report on income tax (required for certain large companies), data from that report must be reproduced here:
Geographical breakdown of tax
Gap between theoretical tax rate and effective rate
Justifications for applied optimizations or exemptions
Salary grid (distinguish at least 6 bands)
Indicator presenting the distribution of employees by salary bands, to identify the overall wage structure in the company:
The grid must include at least six monthly gross salary bands, for example:
< €1,500
€1,500 – €2,000
€2,000 – €2,500
€2,500 – €3,000
€3,000 – €4,000
> €4,000
Breakdown to be done by gender and, if possible, by professional category
Gives a synthetic view of wage gaps and levels of salary concentration
Percentage of employees whose salary depends, in whole or in part, on performance (distinguish individual bonuses and collective bonuses)
Indicator measuring the share of employees whose remuneration is partially variable based on performance criteria:
Includes:
Individual bonuses linked to performance, objectives, productivity
Collective bonuses linked to team or establishment performance
Indicate the percentage of employees concerned, overall or by professional category
Allows identification of incentive or salary modulation logics in the company
Percentage of workers and employees paid monthly based on the posted schedule
Indicator specifying the share of workers and employees on monthly pay, paid according to the collective schedule posted in the company:
Includes only non-executive employees paid monthly, based on a predetermined schedule (e.g.: 35-hour week)
Excludes part-time employees with individualized schedules or task-based pay
Expressed as a percentage of total workers/employees
Total amount of the profit-sharing reserve
Indicator indicating the total amount of the special profit-sharing reserve constituted or provisioned for the fiscal year:
In accordance with the provisions of articles L3324-1 et seq. of the Labor Code
Indicate the gross amount of the reserve, before any distribution or allocation
Data from regulatory calculations or social accounting
Average amount of participation and/or profit-sharing per beneficiary employee (in minimum 3 or 4 categories)
Indicator specifying the average individual distribution of amounts paid for participation and/or profit-sharing:
Calculated only on beneficiary employees, not on the entire workforce
To be detailed across at least 3 or 4 categories (e.g.: workers, employees, technicians/AM, managers)
Expressed in euros, by mechanism (participation, profit-sharing) or overall
Share of capital held by employees
Indicator measuring the share of the company's share capital held by employees (excluding executives), via collective schemes:
Includes:
Shares held via a PEE, PEG, PERCO or other employee shareholding scheme
Shares held in a FCPE dedicated to the company
Expressed as a percentage of total capital, at the fiscal year closing date
Allows assessment of the level of employee participation in economic governance
Fringe benefits (in minimum 3 or 4 categories)
Indicator listing benefits complementary to base pay, broken down by gender and by professional category (at least 3 or 4 categories):
Includes:
Bonuses: seniority, performance, meal allowance, hardship, etc. (excluding 13th month or holiday bonus if conventional)
Benefits in kind: company car, housing, meals
Provident and supplementary pension schemes: with level of guarantee or employer contribution rate
Specify the average amounts or coverage rates for each benefit and each employee group
Allows visualization of differences in access or amounts by profile
Remuneration of executive corporate officers
Indicator specifying the total compensation received by executive corporate officers of the company during the fiscal year, as presented in the management report, for companies subject to this obligation (notably public limited companies):
Officers concerned: chairman of the board, chief executive officer, members of the management board or manager in companies concerned by articles L225-102-1 et seq. of the Commercial Code
Remuneration to declare:
Fixed remuneration gross annual
Variable remuneration (bonus, performance bonuses, etc.)
Benefits in kind (housing, car, etc.)
Attendance fees, if applicable
Deferred or exceptional remuneration, where applicable
Data must reflect amounts declared in the management report, without aggregation or reworking
Allows guaranteeing transparency on the company's economic governance.
Composition of social and economic committees and/or establishment committees with indication, if applicable, of union affiliation
Indicator specifying the nominative composition or by electoral college of the CSE(s) (or establishment CSE), and where applicable the union affiliation of elected representatives:
Distinguish titular and substitute members, by electoral college (workers/employees, supervisory staff, managers)
Mention, if applicable, the union representatives on the CSE
Union affiliation is indicated if known or officially declared
Participation in elections (by college) by categories of employee representatives
Indicator specifying the voter turnout rate in the most recent professional elections, by electoral college:
Distinguish elections for CSE titular and substitute members, and where applicable elections of union representatives
Data to be expressed as a percentage of voters over registered voters, by college
Allows evaluation of employee involvement in social dialogue
Total volume of delegation hours used during the year considered
Indicator presenting the total number of delegation hours consumed by employee representatives during the year:
Groups hours used by CSE elected members, union representatives, and shop stewards
May consolidate hours into a total, or detail them by type of mandate
Data to be compared to the theoretical rights opened to measure level of use
Number of meetings with employee representatives and union delegates during the year considered
Indicator counting the total number of formal meetings held with employee representative bodies:
Includes: meetings of the CSE, CSSCT, internal committees, and meetings with union delegates (negotiations, NAO…)
Excludes informal exchanges or ordinary team meetings
May be broken down by type of body or type of meeting
Dates and signatures and subject of agreements concluded in the company during the year considered
Indicator listing the collective agreements signed during the year, with their identifying elements:
Includes: company collective agreements, amendments, unilateral action plans filed in the absence of agreement
For each agreement, indicate:
Date of signature
Subject (title or topic)
Signatories (unions or elected representatives)
Allows tracing the company's collective bargaining activity
Number of people benefiting from worker education leave
Indicator indicating the number of employees who benefited from union training leave, known as worker education leave, during the year:
Provided for in articles L2145-5 to L2145-11 of the Labor Code
May be taken by a staff representative or any mandated employee to attend union training
Indicate the number of beneficiaries, even in case of partial leaves
Number of hours devoted to the various forms of staff meetings (regular consultation meetings concerning working relations and conditions organized by the company)
Indicator counting the total time devoted to information and consultation meetings with employees, organized at the company's initiative:
Includes: team meetings, HR meetings, workshops on working conditions, feedback meetings on surveys or internal audits
Only concerns meetings of a collective and formalized nature
Can be indicated as total hours or number of meetings, at company level
Characteristics of the onboarding system
Indicator describing the onboarding arrangements for new employees implemented by the company:
Examples: welcome booklet, entry training program, integration day, mentoring, structured onboarding pathway
Specify whether onboarding is systematic or variable depending on profiles
Allows measurement of the effort for integration and initial communication
Characteristics of the upward or downward information system and level of application
Indicator describing the channels and tools used to disseminate information within the company:
Top-down information: notice boards, intranet, newsletters, briefings, meetings
Bottom-up information: suggestion boxes, internal barometers, surveys, discussion groups
Specify the level of application: company-wide, by establishment, by team
Characteristics of the individual interview system: specify their periodicity
Indicator describing the existence, nature and frequency of individual interviews conducted in the company:
Includes: annual performance reviews, professional interviews (mandatory every 2 years), return-to-work interviews, career interviews, etc.
Specify:
Type of interview
Periodicity
Coverage (proportion of employees concerned)
Allows evaluation of managerial supervision and HR follow-up
Disputes concerning the application of labor law
Indicator listing individual or collective disputes that occurred in the company, related to labor law:
Includes: disputes related to pay, working time, contract termination, harassment, discrimination, etc.
For each dispute (or category of dispute):
Nature of the dispute
Mode of resolution: amicable agreement, mediation, labor tribunal procedure, judicial decision, etc.
No need to mention names, but major representative cases should be listed
Contributions to the financing, where relevant, of the social and economic committee and establishment social and economic committees
Indicator specifying the amounts paid by the company as contributions to social and cultural activities managed by the CSE (or establishment CSEs):
Includes the subsidy to social activities provided for in article L2312-81 of the Labor Code
Amount expressed in absolute value (euros) and, if possible, as a percentage of gross payroll
Does not concern the CSE operating subsidy (distinct, at 0.20% or 0.22% depending on cases)
To be indicated even if funding is partial or conditional
Other expenses directly borne by the company: housing, transport, catering, leisure, holidays, miscellaneous, total
Indicator grouping social and cultural expenses directly covered by the company, excluding the CSE:
Includes:
Housing assistance (e.g.: contribution to Action Logement, employee housing subsidies)
Coverage of transport (subscription, company shuttle)
Subsidy or organization of collective catering
Contributions to leisure, holidays, sport activities, subsidized ticketing
Amounts expressed in euros, item by item if possible, then consolidated total
Includes only voluntary expenses or those arising from a conventional commitment
Cost to the company of supplementary benefits (sickness, death): direct payments or through insurance
Indicator specifying the annual amount committed by the company to finance supplementary health and provident guarantees:
Includes:
Employer contributions paid to insurers (mutual, provident institutions) covering illness, incapacity, disability, death risks
Possible direct payments to employees or beneficiaries (rare)
Scope must include all collective mandatory schemes covering these risks
Amount to be expressed in euros for the fiscal year
Cost to the company of supplementary benefits (retirement): direct payments or through insurance
Indicator measuring the company's financial commitments related to optional supplementary pension schemes:
Includes:
Contributions to defined contribution schemes (e.g. company PER, article 83)
Possible end-of-career allowances provisioned or paid
Payments to additional pension schemes via an insurer or managing organization
Expressed as an annual total amount, excluding statutory mandatory schemes
Equipment implemented by the company affecting employees' living conditions during work execution
Indicator listing improvements or equipment constructed or funded by the company, aimed at improving employees' life at work:
Includes:
Construction or renovation of company restaurants, crèches, changing rooms, showers, rest rooms, relaxation areas
Arrangements to facilitate daily life: charging stations, bike storage, concierge services
Must concern only collective facilities made available in a professional context
Indicate, if possible:
Type of equipment
Amount committed
Date of commissioning
Shareholder remuneration
Indicator presenting the income distributed to the company's shareholders during the fiscal year:
Includes only dividends distributed on the year's results or on reserves
Does not concern remuneration of executive corporate officers, nor salaries
Indicate:
The total amount of dividends distributed
The number of beneficiaries if known (in case of concentrated or family shareholding, this can be specified)
If applicable, a breakdown between individual and corporate shareholders
These data must correspond to the allocation of profit decision voted at the general meeting
Remuneration of employee shareholding
Indicator describing the financial benefits received by employee shareholders, under collective employee savings schemes:
Includes:
The total amount of shares held by employees via collective schemes (PEE, PEG, PERCO, FCPE)
Their share in the company's capital (in percentage)
The amount of dividends received by these employees for the shares held
Only concerns collective employee shareholding schemes, excluding individual purchases outside a collective plan
Allows measurement of employees' financial participation in the company's performance as shareholders
Public subsidies
Indicator listing all aids or financial advantages granted to the company by public or semi-public bodies, specifying their effective use:
Origin of aids: European Union, State, local authorities, public establishments (e.g. Bpifrance), or private bodies entrusted with a public service mission
For each aid, indicate:
Nature (investment grant, hiring aid, refundable advance, etc.)
Purpose (e.g.: support for innovation, job retention, ecological transition)
Amount
Conditions of payment or use, if any
Effective use made by the company
Information must be as precise as possible, including for in-kind aids (provision of premises, indirect tax relief…)
Tax reductions
Indicator specifying the specific tax reductions or deductions the company benefits from, excluding tax credits:
Includes: corporate tax reductions, abatements, territorial or sectoral exemptions (e.g. ZRR, JEI), investment deductions, etc.
Indicate:
Estimated or recorded amount of the reduction for the year
Nature of the scheme used
Legal or regulatory justification for the benefit
Exemptions and reductions of social contributions
Indicator presenting the amounts of exemptions or reductions of employer social contributions applied during the year:
Includes:
General reductions (e.g. former Fillon reduction)
Zoned exemptions (e.g. ZFU, ZRR)
Specific schemes: subsidized contracts, young people, seniors, apprentices, etc.
Indicate:
Total annual amount
Types of exemptions concerned
If applicable, number of employees or contracts concerned
Tax credits
Indicator listing the tax credits mobilized or recorded for the year:
Includes: research tax credit (CIR), innovation tax credit (CII), family tax credit (CIFam), training, apprenticeship, etc.
For each tax credit:
Amount declared or claimed
Nature of the scheme
Purpose of the credit (e.g. R&D, parental support, investment, etc.)
State whether the credit was used, carried forward or refunded
Sponsorship
Indicator describing the sponsorship expenses incurred by the company, in the tax sense:
Includes: donations in cash, in kind or in skills, to public interest organizations (culture, education, solidarity, environment, etc.)
Indicate:
Total amount of sponsorship for the year
Nature of beneficiaries (foundations, associations, public establishments)
Type of sponsorship: financial, material, skills-based
May specify whether these expenses gave right to a tax advantage (sponsorship tax reduction)
Financial results
Summary indicator of the company's economic results for the year, including the following elements:
Turnover: amount excluding tax of all sales of goods and services for the fiscal year
Profits or losses recorded: net result for the year, after taxes and charges, shown in the income statement
Overall production results:
In value: sold production + stored production + capitalized production
In volume: if relevant, quantities produced, units sold (e.g. number of products, hours sold)
Allocation of profits made: breakdown between dividends, reserves, retained earnings, etc., as decided at the general meeting
Partnerships entered into for production
Indicator listing the formalized partnerships entered into by the company in order to produce goods or services for the benefit of a third party, generally another company:
Includes:
Joint subcontracting or collaborative production
Temporary groupings of companies (GME) or co-contracting
Production licenses, cross industrial agreements
Shared industrial R&D projects leading to joint production
These partnerships must be contractualized and involve a reciprocal commitment on resources or deliverables
Specify the number of partnerships, their purpose, and, if possible, the sectors or clients concerned
Partnerships entered into for benefit
Indicator listing the formalized partnerships through which the company acquires or uses the products or services of another entity in a structured way:
Includes:
Exclusivity supply agreements
Framework service agreements recurring with a strategic provider
Technological partnerships to benefit from know-how, a tool, a platform or a license
Must be continuous or structuring contractual relationships, not simple one-off purchases
Specify the number of partnerships, their purpose (e.g. technology, logistics, training, production), and, where relevant, the strategic partners
Capital transfers
Indicator describing significant capital movements between the company and other group entities (parent company, subsidiaries, sister companies), as they appear in the company's individual accounts:
Includes:
Capital increases or reductions within the group
Intragroup grants
Intragroup loans, current account advances, cash contributions
Exceptional dividend upstreamings
Materiality threshold: only transfers having a significant impact on the company's financial structure or cash flow are to be mentioned
Objective: allow a clear reading of intragroup financial flows, notably those that may affect the company's investment capacity or autonomy
Disposals, mergers and acquisitions carried out
Indicator listing the legal restructuring operations or modifications of the company's economic scope that occurred during the year:
Disposals: sale of a subsidiary, business unit, equity interests or strategic assets to another group entity or to a third party
Mergers: merger-absorption operations or creation of new companies involving the company or its subsidiaries
Acquisitions: purchases of companies, assets or majority stakes, in France or abroad
Specify for each operation: purpose, date, entities involved, and potential impact on employment or organization
This information helps to understand the group strategy and its consequences for the local company
General environmental policy
Qualitative indicator describing how the company integrates environmental issues into its strategy and operations:
Internal organization: presence of a department, unit or referent dedicated to the environment; involvement of the CSE or specialized committees
Management tools: CSR policy, environmental action plans, internal objectives to reduce impact
Formalized approaches: environmental diagnostics, audits, implementation of an environmental management system (ISO 14001, EMAS, etc.)
Mention if the company is engaged in a continuous improvement approach of its environmental impacts
Circular economy
Indicators relating to two aspects of the circular economy:
Prevention and management of waste production: assessment of hazardous waste quantity
Volume (in tonnes or m³) of hazardous waste produced during the year (e.g.: solvents, industrial sludge, aerosols, oils, chemical products…)
Includes waste classified as hazardous under the Environmental Code (category 20 of the nomenclature)
Indicate treatment methods: disposal, recovery, storage, etc.
Data from waste tracking forms (BSD) or environmental declarations
Sustainable use of resources: water and energy consumption
Quantity of water consumed over the year (in m³), by use if possible (process, sanitary, irrigation…)
Quantity of energy consumed, by type (electricity, gas, fuel oil, renewables), expressed in kWh or equivalent
Also report changes compared to the previous year and, if relevant, reduction actions implemented
Climate change
Indicators on greenhouse gas (GHG) emissions falling under scope 1, within the meaning of the GHG Protocol:
Identification of direct GHG emission sources (scope 1)
Identify stationary sources (boilers, furnaces, generators…) and mobile sources (vehicles, construction machinery) generating direct emissions
Distinguish the most emitting sources
Obligatory for any company subject to an ICPE regulation or having a formalized carbon footprint
Estimation of the volume of these emissions (if information is available)
Volume of CO₂ equivalent emissions in tonnes, calculated from recognized emission factors (ADEME Carbon Database, GHG Protocol)
Concerns only direct emissions (scope 1)
If data exist for scopes 2 or 3, they can be mentioned additionally, but are not required here
Greenhouse gas emissions report
For companies with more than 250 employees in the DROM: regulatory GHG emissions report, in accordance with article L229-25 of the Environmental Code
For other companies: provide a simplified report, if it exists, specifying the main emission sources and associated orders of magnitude