The employer must provide information for the following years:

• Current year
• 2 previous years
• 3 subsequent years, in the form of perspectives

In the absence of a company agreement, the employer must provide the following information in the EPSB:

• 1. Investments:
  
  • A. Social investment:
    
    • a. Changes in staff numbers by type of contract, age and seniority:
      
      • Actual (Reference should be made to the classification of the collective agreement, the company agreement and the usual practices of the company):
        
        • Total headcount at 31/12 (in 3 or 4 positions minimum): any employee registered in the headcount regardless of the nature of his employment contract
        • Permanent staff (in 3 or 4 posts minimum): full-time employees, enrolled in the workforce throughout the year in question and holders of a permanent contract
        • Number of employees holding a fixed-term employment contract at 31/12 (in 3 or 4 positions minimum)
        • Total monthly headcount divided by 12 (in 3 or 4 minimum positions): employees registered on the headcount on the last day of the month in question
        • Gender distribution of total staff at 31/12 (minimum 3 or 4 posts)
        • Age distribution of the total workforce at 31/12 (in 3 or 4 minimum positions): The age distribution is the one usually used in the company provided that at least four categories are distinguished, including young people under 25 years of age
        • Breakdown of total staff at 31/12 by seniority (in 3 or 4 posts minimum): The breakdown by seniority is the one usually used in the company
        • Breakdown of total staff at 31/12 by nationality (in 3 or 4 posts minimum): French/foreigners
        • Breakdown of total staff at 31/12 by detailed qualification structure (minimum of 5 or 6 positions)
      
      
      • Outside Workers
        
        • Number of employees belonging to an outside company (service provider): outside workers whose number the company knows, either because it is included in the contract signed with the outside company, or because these workers are enrolled in the workforce
        • Number of trainees (schools, universities, etc.): traineeships longer than 1 week
        • Average monthly number of temporary employees: any person placed at the disposal of the company, by a company of temporary work
        • Average duration of temporary employment contracts
        • Number of employees of the company seconded
        • Number of posted employees welcomed
    • b. Employment trends by occupational category
      
      • Hiring:
        
        • Number of hires per permanent contract
        • Number of hires per fixed-term contract, including number of seasonal worker contracts (in 3 or 4 positions minimum)
        • Number of hires of employees under 25
      • Departures (Reference should be made to the classification of the collective agreement, the company agreement and the usual practices of the company):
        
        • Number of resignations (in 3 or 4 positions minimum)
        • Number of redundancies for economic reasons, including retirements and early retirement (minimum of 3 or 4 posts)
        • Number of dismissals for other causes (in 3 or 4 positions minimum)
        • Number of terminations of fixed-term employment contracts (in 3 or 4 posts minimum)
        • Number of departures during the trial period (to be completed only if these departures are counted in the total departures; in 3 or 4 minimum positions)
        • Number of transfers from one institution to another (in 3 or 4 positions minimum)
        • Number of voluntary retirements and early retirement (in 3 or 4 minimum positions): distinguishing the different legal and conventional systems of all kinds
        • Number of deaths (in 3 or 4 positions minimum)
      • Promotions: number of employees promoted in the year in a higher category (in 5 or 6 positions minimum)
      • Unemployment (Reference should be made to the classification of the collective agreement, the company agreement and the usual company practices):
        
        • Number of employees placed on short-time work during the year in question (in 3 or 4 minimum posts)
        • Total number of hours of short-time work in the year in question (minimum 3 or 4 shifts): compensated and uncompensated, including hours compensated for total unemployment in the event of a break of more than four consecutive weeks
        • Number of employees placed on temporary unemployment during the year in question (in 3 or 4 minimum posts)
        • Total number of bad weather hours of unemployment during the year in question (in 3 or 4 posts minimum): compensated and uncompensated
    • c. Employment trends for persons with disabilities and measures taken to develop them:
      
      • Number of disabled workers employed in the year under consideration in relation to the employment obligation of disabled persons
      • Number of workers with disabilities as a result of workplace injuries in the company, employed in the year in question
    • d. Trends in the number of trainees
    • e. Vocational training: investments in training, relevant public:
      
      • Continuing vocational training (in accordance with the data on vocational training contributions in the registered company declaration):
        
        • Percentage of payroll for continuing education
        • Amount spent on continuing training: in-house training; training in the application of agreements; payment to collection agencies; payment to recognized organizations; other; total.
        • Number of trainees (in 5 or 6 positions minimum)
        • Number of internship hours (in 5 or 6 positions minimum): paid and unpaid
      • Training leave:
        
        • Number of employees who received paid training leave
        • Number of employees who received unpaid training leave
        • Number of employees denied training leave
      • Apprenticeship: Number of apprenticeship contracts concluded during the year
    • f. Working conditions:
      
      • Accidents at work and traveling:
        
        • Incidence rate of accidents at work (in 3 or 4 positions minimum)
        • Number of accidents with work stoppages divided by number of hours worked
        • Number of work-related accidents with stoppage ×106 divided by number of hours worked
        • Severity rate of occupational accidents (in 3 or 4 positions minimum)
        • Number of days lost divided by hours worked
        • Number of days lost × 10³ divided by hours worked
        • Number of permanent disabilities (partial and total) reported to the company during the year in question (to distinguish between foreigners and French)
        • Number of fatal accidents: work, travel
        • Number of commuting accidents resulting in a work stoppage
        • Number of accidents suffered by temporary employees or services provided in the company
        • Rate and amount of social security contributions for accidents at work
      • Breakdown of accidents by material elements (Refer to classification codes for material elements of accidents):
        
        • Number of accidents linked to the existence of serious risks-codes 32 to 40
        • Number of accidents related to falls with unevenness-code 02
        • Number of accidents caused by machinery (except those related to the above risks)-codes 09 to 30
        • Number of traffic accidents-handling-storage-codes 01,03,04 and 06,07,08
        • Number of accidents caused by objects, masses, particles in accidental motion-code 05
        • Other
      • Occupational diseases:
        
        • Number and name of occupational diseases reported to social security during the year
        • Number of employees affected by occupational pathological conditions and their characterization
        • Number of declarations by the employer of work processes likely to cause occupational diseases
      • Security expenditure:
        
        • Number of personnel trained in security during the year
        • Amount of security training expenditure incurred in the company
        • Achievement rate of the safety program presented the previous year
        • Existence and number of specific security plans
      • Working time and organization (It is advisable to refer to the classification of the collective agreement, the company agreement and the usual company practices):
        
        • Average posted weekly hours of workers and employees or similar categories (in 3 or 4 positions minimum). This indicator can be replaced by the sum of the hours worked during the year.
        • Number of employees granted compensatory rest (in 3 or 4 positions minimum):
          
          • Under the Labor Code and the Rural and Maritime Fisheries Code establishing compensatory overtime rest
          • Under a conventional system (in 3 or 4 posts minimum)
        • Number of employees benefiting from a system of individualized schedules (in 3 or 4 positions minimum)
        • Number of part-time employees (in 3 or 4 minimum positions):
          
          • Between 20 and 30 hours
          • Other forms of part-time
        • Number of employees who received two consecutive weekly rest days throughout the year (in 3 or 4 positions minimum)
        • Average number of vacation days (excluding compensatory rest, in 3 or 4 positions minimum). This indicator can be calculated over the last reference period.
        • Number of paid holidays (minimum 3 or 4 posts): specify restrictive conditions
      • Absenteeism (It is advisable to refer to the classification of the collective agreement, the company agreement and the usual practices in the company), counted, as desired, in days, 1/2 days or hours:
        
        • Number of days of absence (in 3 or 4 posts minimum): not counted among absences: various types of leave, conflicts and national service
        • Number of theoretical days worked
        • Number of days of absence due to illness (in 3 or 4 positions minimum)
        • Breakdown of sickness absences by length (minimum of 3 or 4 posts): the chosen tranches are left to the choice of the companies
        • Number of days of absence due to accidents at work and commuting or occupational diseases (in 3 or 4 positions minimum)
        • Number of days of maternity leave (minimum of 3 or 4 shifts)
        • Number of days of absence for authorized leave (family events, special leave for women, etc.) (in a minimum of 3 or 4 positions)
        • Number of days of absence due to other causes (minimum of 3 or 4 positions)
      • Organization and content of the work:
        
        • Number of people in alternating or night-time jobs
        • Number of persons in alternating or night-time jobs over 50 years
        • Employee assigned to repetitive tasks (distinguish between women and men). Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterized by the performance of work involving the performance of repeated movements, involving all or part of the upper limb, at a high frequency and under constrained cadence:
          
          • Cycle time less than or equal to 30 seconds: 15 or more technical actions for a minimum of 900 hours per year
          • Cycle time greater than 30 seconds, variable cycle time or no cycle time: 30 or more technical actions per minute for a minimum of 900 hours per year
      • Physical working conditions:
        
        • Number of people exposed to more than 80 to 85 db at their workstation on a regular basis
        • Number of employees exposed to cold and heat
        • 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
        • Number of employees working in the weather on a regular and regular basis: atmospheric conditions and floods making it dangerous or impossible to carry out the work, having regard either to the health or safety of the employees or to the nature or technique of the work to be performed
        • Number of specimens, toxic analyses and measurements: information from the report of the Director of the Intercompany Prevention and Occupational Health Service
      • Transformation of the organization of work: experiences of transformation of the organization of work with a view to improving its content (give the number of employees concerned)
      • Expenditure on improving working conditions:
        
        • Amount of expenditure on improving working conditions in the company: excluding expenditure on health and safety
        • Performance of the company's working conditions program in the previous year
      • Occupational Medicine (information from the report of the Director of the Intercompany Occupational Health and Prevention Service).
        
        • Number of information and prevention visits and number of medical examinations (distinguishing workers in general law and those in enhanced individual monitoring)
        • Number of complementary examinations (distinguish workers under surveillance and others)
        • Share of time spent by the occupational physician on analysis and intervention in the workplace
      • Unfit workers:
        
        • Number of employees definitively declared unfit for employment by the occupational physician
        • Number of employees reclassified in the company following an incapacity
  • B. Material and intangible investment:
    
    • Change in net depreciation and amortization assets (fixed assets)
    • If the company has any, research and development expenditures
    • Productivity developments and capacity utilization, where measurable in the company
• 2. Professional equality between women and men:
  
  • A. Indicators on the comparative situation of women and men in the company (data by sex):
    
    • a. General conditions of employment:
      
      • Workforce: Breakdown by professional category according to the different employment contracts (permanent or fixed-term)
      • Duration and organization of work:
        
        • Distribution of staff by working hours: full-time, part-time (20-30 hours and other forms of part-time)
        • Distribution of staff by work organization: shift work, night work, variable hours, atypical work including work during the weekend
      • Leave data:
        
        • Breakdown by professional category
        • Depending on the number and type of leave that lasts longer than six months: time savings account, parental leave, sabbatical leave
      • Data on hiring and departures:
        
        • Breakdown of hires by occupational category and type of employment contract
        • Breakdown of departures by occupational category and reasons: retirement, resignation, termination of fixed-term employment contract, dismissal
      • Positioning in the company:
        
        • Distribution of staff by professional category
        • Distribution of staff by level or hierarchical coefficient
    • b. Remuneration and career development:
      
      • Age:
        
        • Average age by occupational category
        • Average age by level or hierarchical coefficient
      • Remuneration:
        
        • Average or median monthly earnings by occupational category
        • Average or median monthly remuneration by hierarchical level or coefficient. This indicator does not need to be entered when its mention is liable to compromise the confidentiality of the corresponding data, particularly in view of the small number of individuals in a hierarchical level or coefficient
        • Average or median monthly earnings by age group
        • Number of women in the top 10
    • c. Training: breakdown by professional category according to:
      
      • The average number of training hours per employee per year
      • Breakdown by type of action: adaptation to the post, retention in employment, development of skills
    • d. Working conditions, health and safety at work:
      
      • Breakdown by workstation according to:
        
        • Exposure to occupational risks
        • Difficulty, including the repetitive nature of tasks
      • Accidents at work, commuting accidents and occupational diseases (figures):
        
        • Number of accidents at work resulting in a work stoppage
        • Number of commuting accidents resulting in a work stoppage
        • Breakdown of accidents by material elements (Refer to classification codes for material elements of accidents)
        • Number and name of occupational diseases reported to the Social Security during the year
        • Number of days of absence due to accidents at work, commuting accidents or occupational diseases
      • Diseases:
        
        • Number of work stoppages
        • Number of days absent
      • Diseases that have resulted in a return-to-work examination:
        
        • Number of work stoppages
        • Number of days absent
  • B. Indicators relating to the relationship between work and family responsibility:
    
    • a. Leave:
      
      • Existence of an additional salary paid by the employer for paternity leave, maternity leave, adoption leave
      • Figures by occupational category: number of days of paternity leave taken by the employee compared to the number of days of theoretical leave
    • b. Organization of working time in the company:
      
      • Existence of work organization formulas facilitating the articulation of family and professional life
      • Figures by sex and occupational category:
        
        • Number of employees who acceded to the chosen part-time work
        • Number of selected part-time employees returning to full-time work
      • Proximity services:
        
        • Participation of the company and the Social and Economic Committee in early childhood care
        • Evolution of expenses eligible for the family tax credit
  • C. Strategy for action :
    
    • Measures taken in the past year to ensure professional equality. Review of the actions of the past year and the previous year. Assessment of the level of achievement of the objectives on the basis of the selected indicators. Explanations of planned actions not carried out.
    • Progress targets for the coming year and associated indicators. Qualitative and quantitative definition of measures to achieve them. Evaluation of their cost. Timetable of planned measures.

• 3. Equity, debt and taxes :
  
  • A. company equity
  • B. Borrowing and debt of which financial maturities and charges
  • C. Taxes and charges, including, where available, the information contained in the income tax report
• 4. Remuneration of employees and managers:
  
  • A. Changes in remuneration salary:
    
    • a. Staff costs including social security contributions, wage developments by category and sex, minimum basic wage, average or median wage, by sex and occupational category: all wages and social security contributions legally or conventionally charged to the company
      
      • Amount of remuneration (sum of the salaries actually received during the year by the employee): Choice of two indicators in one of the following groups:
        
        • Ratio of total annual payroll (in 5 or 6 minimum positions) to average monthly headcount
        • Average remuneration for the month of December (permanent staff) excluding bonuses on a non-monthly basis ― 35-hour basis (in 5 or 6 positions minimum)
        
        OR
        
        • Average monthly salary (in 5 or 6 positions minimum)
        • Share of non-monthly bonuses in the salary declaration (in 5 or 6 minimum posts)
        • Remuneration grid (distinguish at least 6 bands)
      • Compensation Hierarchy:
        
        • Choice of one of two indicators:
          
          • Ratio between the average remuneration of the 10% of employees receiving the highest remuneration and that corresponding to the 10% of employees receiving the lowest remuneration
          
          OR
          
          • Relationship between the average remuneration of managers or equivalent (including senior managers and managers) and the average remuneration of unskilled or equivalent workers: to be taken into account, the categories concerned must have at least ten employees
        • Overall amount of the top 10 salaries
      • Method of calculating remuneration:
        
        • Percentage of employees whose wages depend, in whole or in part, on performance (distinguish between individual and group bonuses)
        • Percentage of workers and employees paid per month based on posted schedule
      • Overall payroll expense
    • b. For public limited liability companies, the total amount of remuneration paid to the 10 highest paid persons
  • B. Employee savings: incentive, participation :
    
    • a. Overall amount of the holding reserve: the amount of the reserve released from the results of the financial year, or the provision made, for the holding
    • b. Average amount of participation and/or profit-sharing per employee beneficiary (in 3 or 4 positions minimum)
    • c. Share of capital held by employees (excluding managers) through a participation system (participation in results, profit-sharing, shareholding, etc.)
  • C. Ancillary remuneration (in 3 or 4 minimum positions): company benefits: for each benefit (including premiums by sex and occupational category, benefits in kind, provident and supplementary pension schemes), specify the level of guarantee for the categories selected for the workforce

• 5. Staff representation and social and cultural activities : amount of contribution to social and cultural activities of the social and economic committee, sponsorship:
  
  • A. Staff representation :
    
    • a. Staff representatives and shop stewards:
      
      • Composition of social and economic committees and/or establishment committees, including, where appropriate, trade union membership
      • Participation in elections (by college) by categories of staff representatives
      • Overall volume of time credits used in the year under review
      • Number of meetings with staff representatives and shop stewards during the reporting year
      • Dates and signatures and purpose of agreements concluded in the company during the year in question
      • Number of persons on worker education leave
    • b. Information and communication:
      
      • Number of hours devoted to the various types of staff meetings (regular consultation meetings on relations and working conditions organized by the company)
      • Characteristic elements of the reception system
      • Features of the bottom-up or top-down information system and level of application
      • Characteristic elements of the personal interview system: specify their periodicity
    • c. Disputes concerning the application of labor law: with an indication of the nature of the dispute and, on a case-by-case basis, of the resolution of the dispute
  • B. Social and cultural activities :
    
    • a. Social activities:
      
      • Contributions to the financing, if relevant, of the social and economic committee and the social and economic committees of establishment
      • Other expenses directly borne by the company: housing, transport, catering, leisure, holidays, miscellaneous, total (consolidated company expenses, breakdown is given here as an example)
    • b. Other social security contributions:
      
      • Cost to the company of supplementary benefits (sickness, death): paid directly or through insurance
      • Cost to the company of supplementary benefits (old age): payments directly or through insurance
      • Equipment produced by the company and relating to the living conditions of employees during the performance of work
• 6. Remuneration of funders , excluding employees and managers:
  
  • A. Remuneration of shareholders (distributed income)
  • B. Remuneration of employee ownership (amount of shares held as part of employee savings plans, share in capital, dividends receipts)
• 7. Financial flows to the company:
  
  • A. State aid : Financial aid or benefits granted to the company by the European Union, the State, a local authority, one of their public establishments or a private body entrusted with a public service mission, and their use. For each of those aids, the employer shall indicate the nature of the aid, its purpose, its amount, the conditions of payment and employment laid down, if those conditions exist, by the administration which awards it and its use.
  • B. Tax cuts
  • C. Exemptions and reductions in social security contributions
  • D. Tax credits
  • E. Patronage
  • F. Financial performance:
    
    • Turnover,
    • Recognized profits or losses
    • Overall output results by value and volume
    • Allocation of realized profits
• 8. Partnerships :
  
  • A. Partnerships to produce services or products for another company
  • B. Partnerships to benefit services or products of another company
• 9. For companies belonging to a group, commercial and financial transfers between group entities shall:
  
  • A. Capital transfers as shown in the individual accounts of the group’s businesses when they are material (in particular significant capital transfers between the parent business and the subsidiaries)
  • B. Disposals, mergers and acquisitions

• 10. Environment:
  
  • A. General environmental policy : organization of the company to take into account environmental issues and, where relevant, environmental assessment or certification processes
  • B. Circular economy :
    
    • Prevention and management of waste generation: assessment of the amount of hazardous waste
    • Sustainable use of resources: water and energy consumption
  • C. Climate change :
    
    • Identification of the sources of greenhouse gas emissions produced directly by stationary and mobile sources necessary for the company's activities (commonly referred to as "Scope 1 emissions"). Where the company has that information, an assessment of the volume of those greenhouse gas emissions
    • Greenhouse gas emissions balance

The employer must provide information for the following years:

• Current year
• 2 previous years
• 3 subsequent years, in the form of perspectives

In the absence of a company agreement, the employer must provide the following information in the EPSB:

• 1. Investments:
  
  • A. Social investment:
    
    • a. Changes in staff numbers by type of contract, age and seniority:
      
      • Actual (Reference should be made to the classification of the collective agreement, the company agreement and the usual practices of the company):
        
        • Total headcount at 31/12 (in 3 or 4 positions minimum): any employee registered in the headcount regardless of the nature of his employment contract
        • Permanent staff (in 3 or 4 posts minimum): full-time employees, enrolled in the workforce throughout the year in question and holders of a permanent contract
        • Number of employees holding a fixed-term employment contract at 31/12 (in 3 or 4 positions minimum)
        • Total monthly headcount divided by 12 (in 3 or 4 minimum positions): employees registered on the headcount on the last day of the month in question
        • Gender distribution of total staff at 31/12 (minimum 3 or 4 posts)
        • Age distribution of the total workforce at 31/12 (in 3 or 4 minimum positions): The age distribution is the one usually used in the company provided that at least four categories are distinguished, including young people under 25 years of age
        • Breakdown of total staff at 31/12 by seniority (in 3 or 4 posts minimum): The breakdown by seniority is the one usually used in the company
        • Breakdown of total staff at 31/12 by nationality (in 3 or 4 posts minimum): French/foreigners
        • Breakdown of total staff at 31/12 by detailed qualification structure (minimum of 5 or 6 positions)
      
      
      • Outside Workers
        
        • Number of employees belonging to an outside company (service provider): outside workers whose number the company knows, either because it is included in the contract signed with the outside company, or because these workers are enrolled in the workforce
        • Number of trainees (schools, universities, etc.): traineeships longer than 1 week
        • Average monthly number of temporary employees: any person placed at the disposal of the company, by a company of temporary work
        • Average duration of temporary employment contracts
        • Number of employees of the company seconded
        • Number of posted employees welcomed
    • b. Employment trends by occupational category
      
      • Hiring:
        
        • Number of hires per permanent contract
        • Number of hires per fixed-term contract, including number of seasonal worker contracts (in 3 or 4 positions minimum)
        • Number of hires of employees under 25
      • Departures (Reference should be made to the classification of the collective agreement, the company agreement and the usual practices of the company):
        
        • Number of resignations (in 3 or 4 positions minimum)
        • Number of redundancies for economic reasons, including retirements and early retirement (minimum of 3 or 4 posts)
        • Number of dismissals for other causes (in 3 or 4 positions minimum)
        • Number of terminations of fixed-term employment contracts (in 3 or 4 posts minimum)
        • Number of departures during the trial period (to be completed only if these departures are counted in the total departures; in 3 or 4 minimum positions)
        • Number of transfers from one institution to another (in 3 or 4 positions minimum)
        • Number of voluntary retirements and early retirement (in 3 or 4 minimum positions): distinguishing the different legal and conventional systems of all kinds
        • Number of deaths (in 3 or 4 positions minimum)
      • Promotions: number of employees promoted in the year in a higher category (in 5 or 6 positions minimum)
      • Unemployment (Reference should be made to the classification of the collective agreement, the company agreement and the usual company practices):
        
        • Number of employees placed on short-time work during the year in question (in 3 or 4 minimum posts)
        • Total number of hours of short-time work in the year in question (minimum 3 or 4 shifts): compensated and uncompensated, including hours compensated for total unemployment in the event of a break of more than four consecutive weeks
        • Number of employees placed on temporary unemployment during the year in question (in 3 or 4 minimum posts)
        • Total number of bad weather hours of unemployment during the year in question (in 3 or 4 posts minimum): compensated and uncompensated
    • c. Employment trends for persons with disabilities and measures taken to develop them:
      
      • Number of disabled workers employed in the year under consideration in relation to the employment obligation of disabled persons
      • Number of workers with disabilities as a result of workplace injuries in the company, employed in the year in question
    • d. Trends in the number of trainees
    • e. Vocational training: investments in training, relevant public:
      
      • Continuing vocational training (in accordance with the data on vocational training contributions in the registered company declaration):
        
        • Percentage of payroll for continuing education
        • Amount spent on continuing training: in-house training; training in the application of agreements; payment to collection agencies; payment to recognized organizations; other; total.
        • Number of trainees (in 5 or 6 positions minimum)
        • Number of internship hours (in 5 or 6 positions minimum): paid and unpaid
      • Training leave:
        
        • Number of employees who received paid training leave
        • Number of employees who received unpaid training leave
        • Number of employees denied training leave
      • Apprenticeship: Number of apprenticeship contracts concluded during the year
    • f. Working conditions:
      
      • Accidents at work and traveling:
        
        • Incidence rate of accidents at work (in 3 or 4 positions minimum)
        • Number of accidents with work stoppages divided by number of hours worked
        • Number of work-related accidents with stoppage ×106 divided by number of hours worked
        • Severity rate of occupational accidents (in 3 or 4 positions minimum)
        • Number of days lost divided by hours worked
        • Number of days lost × 10³ divided by hours worked
        • Number of permanent disabilities (partial and total) reported to the company during the year in question (to distinguish between foreigners and French)
        • Number of fatal accidents: work, travel
        • Number of commuting accidents resulting in a work stoppage
        • Number of accidents suffered by temporary employees or services provided in the company
        • Rate and amount of social security contributions for accidents at work
      • Breakdown of accidents by material elements (Refer to classification codes for material elements of accidents):
        
        • Number of accidents linked to the existence of serious risks-codes 32 to 40
        • Number of accidents related to falls with unevenness-code 02
        • Number of accidents caused by machinery (except those related to the above risks)-codes 09 to 30
        • Number of traffic accidents-handling-storage-codes 01,03,04 and 06,07,08
        • Number of accidents caused by objects, masses, particles in accidental motion-code 05
        • Other
      • Occupational diseases:
        
        • Number and name of occupational diseases reported to social security during the year
        • Number of employees affected by occupational pathological conditions and their characterization
        • Number of declarations by the employer of work processes likely to cause occupational diseases
      • Security expenditure:
        
        • Number of personnel trained in security during the year
        • Amount of security training expenditure incurred in the company
        • Achievement rate of the safety program presented the previous year
        • Existence and number of specific security plans
      • Working time and organization (It is advisable to refer to the classification of the collective agreement, the company agreement and the usual company practices):
        
        • Average posted weekly hours of workers and employees or similar categories (in 3 or 4 positions minimum). This indicator can be replaced by the sum of the hours worked during the year.
        • Number of employees granted compensatory rest (in 3 or 4 positions minimum):
          
          • Under the Labor Code and the Rural and Maritime Fisheries Code establishing compensatory overtime rest
          • Under a conventional system (in 3 or 4 posts minimum)
        • Number of employees benefiting from a system of individualized schedules (in 3 or 4 positions minimum)
        • Number of part-time employees (in 3 or 4 minimum positions):
          
          • Between 20 and 30 hours
          • Other forms of part-time
        • Number of employees who received two consecutive weekly rest days throughout the year (in 3 or 4 positions minimum)
        • Average number of vacation days (excluding compensatory rest, in 3 or 4 positions minimum). This indicator can be calculated over the last reference period.
        • Number of paid holidays (minimum 3 or 4 posts): specify restrictive conditions
      • Absenteeism (It is advisable to refer to the classification of the collective agreement, the company agreement and the usual practices in the company), counted, as desired, in days, 1/2 days or hours:
        
        • Number of days of absence (in 3 or 4 posts minimum): not counted among absences: various types of leave, conflicts and national service
        • Number of theoretical days worked
        • Number of days of absence due to illness (in 3 or 4 positions minimum)
        • Breakdown of sickness absences by length (minimum of 3 or 4 posts): the chosen tranches are left to the choice of the companies
        • Number of days of absence due to accidents at work and commuting or occupational diseases (in 3 or 4 positions minimum)
        • Number of days of maternity leave (minimum of 3 or 4 shifts)
        • Number of days of absence for authorized leave (family events, special leave for women, etc.) (in a minimum of 3 or 4 positions)
        • Number of days of absence due to other causes (minimum of 3 or 4 positions)
      • Organization and content of the work:
        
        • Number of people in alternating or night-time jobs
        • Number of persons in alternating or night-time jobs over 50 years
        • Employee assigned to repetitive tasks (distinguish between women and men). Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterized by the performance of work involving the performance of repeated movements, involving all or part of the upper limb, at a high frequency and under constrained cadence:
          
          • Cycle time less than or equal to 30 seconds: 15 or more technical actions for a minimum of 900 hours per year
          • Cycle time greater than 30 seconds, variable cycle time or no cycle time: 30 or more technical actions per minute for a minimum of 900 hours per year
      • Physical working conditions:
        
        • Number of people exposed to more than 80 to 85 db at their workstation on a regular basis
        • Number of employees exposed to cold and heat
        • 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
        • Number of employees working in the weather on a regular and regular basis: atmospheric conditions and floods making it dangerous or impossible to carry out the work, having regard either to the health or safety of the employees or to the nature or technique of the work to be performed
        • Number of specimens, toxic analyses and measurements: information from the report of the Director of the Intercompany Prevention and Occupational Health Service
      • Transformation of the organization of work: experiences of transformation of the organization of work with a view to improving its content (give the number of employees concerned)
      • Expenditure on improving working conditions:
        
        • Amount of expenditure on improving working conditions in the company: excluding expenditure on health and safety
        • Performance of the company's working conditions program in the previous year
      • Occupational Medicine (information from the report of the Director of the Intercompany Occupational Health and Prevention Service).
        
        • Number of information and prevention visits and number of medical examinations (distinguishing workers in general law and those in enhanced individual monitoring)
        • Number of complementary examinations (distinguish workers under surveillance and others)
        • Share of time spent by the occupational physician on analysis and intervention in the workplace
      • Unfit workers:
        
        • Number of employees definitively declared unfit for employment by the occupational physician
        • Number of employees reclassified in the company following an incapacity
  • B. Material and intangible investment:
    
    • Change in net depreciation and amortization assets (fixed assets)
    • If the company has any, research and development expenditures
    • Productivity developments and capacity utilization, where measurable in the company
• 2. Professional equality between women and men:
  
  • A. Indicators on the comparative situation of women and men in the company (data by sex):
    
    • a. General conditions of employment:
      
      • Workforce: Breakdown by professional category according to the different employment contracts (permanent or fixed-term)
      • Duration and organization of work:
        
        • Distribution of staff by working hours: full-time, part-time (20-30 hours and other forms of part-time)
        • Distribution of staff by work organization: shift work, night work, variable hours, atypical work including work during the weekend
      • Leave data:
        
        • Breakdown by professional category
        • Depending on the number and type of leave that lasts longer than six months: time savings account, parental leave, sabbatical leave
      • Data on hiring and departures:
        
        • Breakdown of hires by occupational category and type of employment contract
        • Breakdown of departures by occupational category and reasons: retirement, resignation, termination of fixed-term employment contract, dismissal
      • Positioning in the company:
        
        • Distribution of staff by professional category
        • Distribution of staff by level or hierarchical coefficient
    • b. Remuneration and career development:
      
      • Age:
        
        • Average age by occupational category
        • Average age by level or hierarchical coefficient
      • Remuneration:
        
        • Average or median monthly earnings by occupational category
        • Average or median monthly remuneration by hierarchical level or coefficient. This indicator does not need to be entered when its mention is liable to compromise the confidentiality of the corresponding data, particularly in view of the small number of individuals in a hierarchical level or coefficient
        • Average or median monthly earnings by age group
        • Number of women in the top 10
    • c. Training: breakdown by professional category according to:
      
      • The average number of training hours per employee per year
      • Breakdown by type of action: adaptation to the post, retention in employment, development of skills
    • d. Working conditions, health and safety at work:
      
      • Breakdown by workstation according to:
        
        • Exposure to occupational risks
        • Difficulty, including the repetitive nature of tasks
      • Accidents at work, commuting accidents and occupational diseases (figures):
        
        • Number of accidents at work resulting in a work stoppage
        • Number of commuting accidents resulting in a work stoppage
        • Breakdown of accidents by material elements (Refer to classification codes for material elements of accidents)
        • Number and name of occupational diseases reported to the Social Security during the year
        • Number of days of absence due to accidents at work, commuting accidents or occupational diseases
      • Diseases:
        
        • Number of work stoppages
        • Number of days absent
      • Diseases that have resulted in a return-to-work examination:
        
        • Number of work stoppages
        • Number of days absent
  • B. Indicators relating to the relationship between work and family responsibility:
    
    • a. Leave:
      
      • Existence of an additional salary paid by the employer for paternity leave, maternity leave, adoption leave
      • Figures by occupational category: number of days of paternity leave taken by the employee compared to the number of days of theoretical leave
    • b. Organization of working time in the company:
      
      • Existence of work organization formulas facilitating the articulation of family and professional life
      • Figures by sex and occupational category:
        
        • Number of employees who acceded to the chosen part-time work
        • Number of selected part-time employees returning to full-time work
      • Proximity services:
        
        • Participation of the company and the Social and Economic Committee in early childhood care
        • Evolution of expenses eligible for the family tax credit
  • C. Strategy for action :
    
    • Measures taken in the past year to ensure professional equality. Review of the actions of the past year and the previous year. Assessment of the level of achievement of the objectives on the basis of the selected indicators. Explanations of planned actions not carried out.
    • Progress targets for the coming year and associated indicators. Qualitative and quantitative definition of measures to achieve them. Evaluation of their cost. Timetable of planned measures.

• 3. Equity, debt and taxes :
  
  • A. company equity
  • B. Borrowing and debt of which financial maturities and charges
  • C. Taxes and charges, including, where available, the information contained in the income tax report
• 4. Remuneration of employees and managers:
  
  • A. Changes in remuneration salary:
    
    • a. Staff costs including social security contributions, wage developments by category and sex, minimum basic wage, average or median wage, by sex and occupational category: all wages and social security contributions legally or conventionally charged to the company
      
      • Amount of remuneration (sum of the salaries actually received during the year by the employee): Choice of two indicators in one of the following groups:
        
        • Ratio of total annual payroll (in 5 or 6 minimum positions) to average monthly headcount
        • Average remuneration for the month of December (permanent staff) excluding bonuses on a non-monthly basis ― 35-hour basis (in 5 or 6 positions minimum)
        
        OR
        
        • Average monthly salary (in 5 or 6 positions minimum)
        • Share of non-monthly bonuses in the salary declaration (in 5 or 6 minimum posts)
        • Remuneration grid (distinguish at least 6 bands)
      • Compensation Hierarchy:
        
        • Choice of one of two indicators:
          
          • Ratio between the average remuneration of the 10% of employees receiving the highest remuneration and that corresponding to the 10% of employees receiving the lowest remuneration
          
          OR
          
          • Relationship between the average remuneration of managers or equivalent (including senior managers and managers) and the average remuneration of unskilled or equivalent workers: to be taken into account, the categories concerned must have at least ten employees
        • Overall amount of the top 10 salaries
      • Method of calculating remuneration:
        
        • Percentage of employees whose wages depend, in whole or in part, on performance (distinguish between individual and group bonuses)
        • Percentage of workers and employees paid per month based on posted schedule
      • Overall payroll expense
    • b. For public limited liability companies, the total amount of remuneration paid to the 10 highest paid persons
  • B. Employee savings: incentive, participation :
    
    • a. Overall amount of the holding reserve: the amount of the reserve released from the results of the financial year, or the provision made, for the holding
    • b. Average amount of participation and/or profit-sharing per employee beneficiary (in 3 or 4 positions minimum)
    • c. Share of capital held by employees (excluding managers) through a participation system (participation in results, profit-sharing, shareholding, etc.)
  • C. Ancillary remuneration (in 3 or 4 minimum positions): company benefits: for each benefit (including premiums by sex and occupational category, benefits in kind, provident and supplementary pension schemes), specify the level of guarantee for the categories selected for the workforce

• D. Remuneration of executive officers as presented in the management report, for companies subject to this obligation.

• 5. Staff representation and social and cultural activities : amount of contribution to social and cultural activities of the social and economic committee, sponsorship:
  
  • A. Staff representation :
    
    • a. Staff representatives and shop stewards:
      
      • Composition of social and economic committees and/or establishment committees, including, where appropriate, trade union membership
      • Participation in elections (by college) by categories of staff representatives
      • Overall volume of time credits used in the year under review
      • Number of meetings with staff representatives and shop stewards during the reporting year
      • Dates and signatures and purpose of agreements concluded in the company during the year in question
      • Number of persons on worker education leave
    • b. Information and communication:
      
      • Number of hours devoted to the various types of staff meetings (regular consultation meetings on relations and working conditions organized by the company)
      • Characteristic elements of the reception system
      • Features of the bottom-up or top-down information system and level of application
      • Characteristic elements of the personal interview system: specify their periodicity
    • c. Disputes concerning the application of labor law: with an indication of the nature of the dispute and, on a case-by-case basis, of the resolution of the dispute
  • B. Social and cultural activities :
    
    • a. Social activities:
      
      • Contributions to the financing, if relevant, of the social and economic committee and the social and economic committees of establishment
      • Other expenses directly borne by the company: housing, transport, catering, leisure, holidays, miscellaneous, total (consolidated company expenses, breakdown is given here as an example)
    • b. Other social security contributions:
      
      • Cost to the company of supplementary benefits (sickness, death): paid directly or through insurance
      • Cost to the company of supplementary benefits (old age): payments directly or through insurance
      • Equipment produced by the company and relating to the living conditions of employees during the performance of work
• 6. Remuneration of funders , excluding employees and managers:
  
  • A. Remuneration of shareholders (distributed income)
  • B. Remuneration of employee ownership (amount of shares held as part of employee savings plans, share in capital, dividends receipts)
• 7. Financial flows to the company:
  
  • A. State aid : Financial aid or benefits granted to the company by the European Union, the State, a local authority, one of their public establishments or a private body entrusted with a public service mission, and their use. For each of those aids, the employer shall indicate the nature of the aid, its purpose, its amount, the conditions of payment and employment laid down, if those conditions exist, by the administration which awards it and its use.
  • B. Tax cuts
  • C. Exemptions and reductions in social security contributions
  • D. Tax credits
  • E. Patronage
  • F. Financial performance:
    
    • Turnover,
    • Recognized profits or losses
    • Overall output results by value and volume
    • Allocation of realized profits
• 8. Partnerships :
  
  • A. Partnerships to produce services or products for another company
  • B. Partnerships to benefit services or products of another company
• 9. For companies belonging to a group, commercial and financial transfers between group entities shall:
  
  • A. Capital transfers as shown in the individual accounts of the group’s businesses when they are material (in particular significant capital transfers between the parent business and the subsidiaries)
  • B. Disposals, mergers and acquisitions

• 10. Environment:
  
  • A. Environmental information : those indicated in the management report:
    
    • a. General environmental policy
      
      • The organization of the business to take into account environmental issues and, if relevant, environmental assessment or certification processes
      • Resources devoted to the prevention of environmental risks and pollution
      • The amount of provisions and guarantees for environmental risks, provided that this information is not likely to cause serious harm to the business in an ongoing dispute
    • b. Pollution:
      
      • Measures to prevent, reduce or repair releases to air, water and soil that seriously affect the environment
      • Taking into account any form of pollution specific to an activity, in particular noise and light pollution
    • c. Circular economy:
      
      • Waste prevention and management:
        
        • Prevention, recycling, reuse, other forms of waste recovery and disposal
        • Actions to combat food waste
      • Sustainable use of resources:
        
        • Water consumption and water supply according to local constraints
        • Consumption of raw materials and measures taken to improve efficiency in their use
        • Energy consumption, measures taken to improve energy efficiency and the use of renewable energies
        • Land use
    • d. Climate change:
      
      • Significant greenhouse gas emissions generated as a result of the activity of the business, in particular through the use of the goods and services it produces
      • Measures taken to adapt to the consequences of climate change
      • Voluntary medium- and long-term reduction targets to reduce greenhouse gas emissions and the means used to achieve them
    • Protection of biodiversity: measures taken to preserve or restore biodiversity
  • B. Circular economy : prevention and management of waste generation: assessment of the amount of hazardous waste
  • C. Climate change : greenhouse gas emissions balance