In the absence of an agreement as provided for in article L. 2312-19, in undertakings with less than three hundred employees, the employer makes available to the social and economic committee, with a view to consultation on the economic and financial situation of the undertaking, the information provided for under headings 1° B, 7° A and 7° F, 8°, 9° and 10° of the table in article R. 2312-8.