Sub-paragraph 4: The economic, social and environmental database

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Article L2312-36

French Labour CodeIn force

Updated 7 Nov 2023

In the absence of an agreement as provided for in article L. 2312-21, a regularly updated economic, social and environmental database brings together a range of information that the employer makes available to the social and economic committee.

The database is permanently accessible to the members of the staff delegation of the social and economic committee as well as to the members of the staff delegation of the central company social and economic committee and to the trade union delegates.

The information contained in the database covers the following topics:

1° Investments: social investment (employment, trends and distribution of precarious contracts, internships and part-time jobs, professional training, professional development and working conditions), tangible and intangible investment and, for companies mentioned in I and II of Article L. 225-102-1 of the Commercial Code, environmental information presented in application of III of the same article;

2° Professional equality between men and women within the company : diagnosis and analysis of the comparative situation of women and men for each of the company's professional categories in terms of recruitment, training, professional promotion, qualifications, classification, working conditions, safety and health at work, actual remuneration and the balance between professional activity and personal and family life, an analysis of pay and career development gaps according to age, qualification and seniority, changes in the respective promotion rates of women and men by job within the company, the proportion of women and men on the Board of Directors;

3° Shareholders' equity and debt ;

4° Total remuneration of employees and directors;

5° Social and cultural activities;

6° Remuneration of financial backers;

7° Financial flows to the company, in particular public aid and tax credits;

8° Sub-contracting;

9° Where applicable, commercial and financial transfers between group entities;

10° Environmental consequences of the company's activity.

This information covers the previous two years and the current year, and includes an outlook for the following three years.

The content of this information as well as the operating procedures of the database are determined by a decree of the Conseil d'Etat, the content of which may vary depending on whether the company's workforce is less than or equal to at least three hundred employees.

The members of the staff delegation of the social and economic committee, of the central social and economic committee of the company and the trade union delegates are bound by an obligation of discretion with regard to the information contained in the database which is of a confidential nature and presented as such by the employer.

Mariela Petrova

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Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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