Section 3: Composition and management of the plan.

For the application of 3° of I of article L. 3332-17-1 to companies, company directors are understood to mean the persons mentioned in the first paragraph of 1° of article 885 O bis of the General Tax Code.

I.-The “socially useful solidarity enterprise” approval provided for in Article L. 3332-17-1 is issued by the prefect of the département in which the enterprise has its registered office. When the company has its registered office in another Member State of the European Union, it submits its application for approval to the prefect of the département where it has its main establishment in France. II – The application for authorisation is…

Securities issued by socially responsible companies include equity securities, bonds, promissory notes, savings bonds, current account advances, equity securities and equity loans issued or granted by these companies.

In the appendix to their annual financial statements, social benefit solidarity enterprises shall indicate the information attesting to compliance with the conditions applicable to them pursuant to I and II of Article L. 3332-17-1 and Articles R. 3332-21-1 and R. 3332-21-2.