Title I: Social and Economic Committee

When the workforce of the company or establishment reaches the reporting threshold of three hundred employees in accordance with the provisions of article L. 2312-34, the first social balance sheet of the company or establishment covers the year following that in which the threshold was reached. The first social report may only cover the past year. The second report may cover only the last two years. When the workforce of…

The social balance sheet summarises the main figures used to assess the company’s social situation, record achievements and measure changes over the past year and the two preceding years. The social report includes information on employment, remuneration and related charges, health and safety conditions, other working conditions, training, industrial relations, the number of seconded employees and the number of seconded workers received, as well as the living conditions of employees…

The information contained in the social report is made available to any employee who so requests. It is made available to the labour inspector mentioned in article L. 8112-1, together with the opinion of the social and economic committee, within fifteen days of the committee meeting.

In joint stock companies, the most recent social balance sheet, together with the opinion of the social and economic committee provided for in Article L. 2312-28, is sent to shareholders or made available to them under the same conditions as the documents provided for in Articles L. 225-108 and L. 225-115 of the Commercial Code.

The social report serves as a basis for the application of the provisions of article L. 6331-12 as well as those which provide for the establishment of annual training programmes.

The threshold of three hundred employees referred to in this chapter is deemed to have been crossed when the number of employees in the company exceeds this threshold for twelve consecutive months. The employer has a period of one year from the date on which this threshold is crossed to comply fully with the resulting obligations to inform and consult the Social and Economic Committee.

A decree in the Council of State specifies the content of the information provided for in this paragraph. Decrees in the Council of State determine the adaptation measures necessary for the application of the provisions of articles L. 2312-28 to L. 2312-33 in undertakings required to set up a social and economic committee or staff representation bodies which take their place by virtue either of legal provisions other than those…