Sub-paragraph 1: Organisation and supplementary content of the economic, social and environmental database

i-Staffing :

Total workforce at 31/12 (1) (I);

Permanent workforce (2) (I);

Number of employees on fixed-term contracts at 31/12 (I);

Average monthly headcount for the year in question (3) (I);

Breakdown of total workforce by gender at 31/12 (I);

Breakdown of total workforce by age at 31/12 (4) (I);

Breakdown of total workforce by seniority at 31/12 (5) (I);

Breakdown of total workforce by nationality at 31/12 (I): French/foreign;

Breakdown of total workforce at 31/12 by detailed qualification structure (II);

ii-External workers:

Number of employees (6) belonging to an external company (23);

Number of trainees (schools, universities, etc.) (7);

Average monthly number of temporary employees (8);

Average duration of temporary employment contracts;

Number of company employees on secondment;

Number of seconded employees taken on;

i-Recruitments:

Number of new hires under open-ended employment contracts;

Number of new hires under fixed-term employment contracts (including number of seasonal worker contracts) (I);

Number of new hires of employees under the age of 25;

ii-Departures:

Total departures (I);

Number of resignations (I);

Number of redundancies for economic reasons, including retirements and early retirements (I);

Number of redundancies for other reasons (I);

Number of terminations of fixed-term employment contracts (I);

Number of departures during the trial period (9) (I);

Number of transfers from one establishment to another (I);

Number of voluntary retirements and early retirements (10) (I);

Number of deaths (I);

iii-Promotions :

Number of employees promoted during the year to a higher category (11);

iv-Unemployment:

Number of employees on short-time working during the year in question (I);

Total number of hours of short-time working during the year in question (12) (I):

-compensated;

-not compensated;

Number of employees on short-time working during the year in question (I); Total number of hours of short-time working during the year in question (I):

-compensated;

-not compensated;

Number of disabled workers employed during the year in question (13);

Number of disabled workers employed during the year in question as a result of accidents at work that occurred in the company;

i-Continuing vocational training (44):

Percentage of payroll allocated to continuing training;

Amount spent on continuing training: in-house training; training carried out in application of agreements; payment to collection bodies; payment to approved bodies; other; total;

Number of trainees (II);

Number of hours of training (II):

-paid;

-unpaid.

Breakdown by type of training course, for example: adaptation, vocational training, knowledge maintenance or improvement;

ii-Training leave:

Number of employees who benefited from paid training leave;

Number of employees who benefited from unpaid training leave;

Number of employees who were refused training leave;

iii-Apprenticeship: Number of apprenticeship contracts signed during the year;

Working hours, including part-time working and organisation of working hours, data on exposure to risks and hardship factors (accidents at work, occupational illnesses, absenteeism, expenditure on safety)

i-Occupational and commuting accidents:

Frequency rate of accidents at work (I)

Number of accidents with lost time divided by number of hours worked;

Number of accidents at work with lost time × 106 divided by number of hours worked;

Severity rate of accidents at work (I);

Number of days lost divided by number of hours worked;

Number of days lost × 10 ³ divided by number of hours worked;

Number of permanent disabilities (partial and total) notified to the company during the year in question (distinguish between French and foreign);

Number of fatal accidents : at work, commuting accidents;

Number of commuting accidents resulting in time off work;

Number of accidents involving temporary employees or employees providing services within the company;

Rate and amount of social security contributions for accidents at work;

ii-Distribution of accidents by material component (28):

Number of accidents linked to the existence of serious risks-codes 32 to 40;

Number of accidents linked to falls from height-code 02;

Number of accidents caused by machines (excluding those linked to the above risks)-codes 09 to 30;

Number of traffic-handling-storage accidents-codes 01,03,04 and 06,07,08; Number of accidents caused by objects, masses, particles in accidental movement-code 05;

Other cases;

iii-Occupational diseases:

Number and name of occupational diseases reported to social security during the year;

Number of employees affected by pathological conditions of an occupational nature and characterisation thereof;

Number of declarations by the employer of work processes likely to cause occupational diseases (29);

iv-Safety expenditure:

Number of employees trained in safety during the year;

Amount spent on safety training in the company;

Rate of implementation of the safety programme presented the previous year;

Existence and number of specific safety plans;

v-Duration and organisation of working hours:

Average weekly working hours for manual and clerical workers or equivalent categories (30) (I);

Number of employees who have benefited from compensatory rest (I):

-under this code (31);

-under an agreement (I);

Number of employees benefiting from a system of individualised working hours (32) (I);

Number of employees employed part-time (I):

-between 20 and 30 hours (33);

-other forms of part-time work;

Number of employees having benefited throughout the year in question from two consecutive days of weekly rest (I);

Average number of days of annual leave (not including compensatory rest) (34) (I);

Number of paid public holidays (35) (I);

vi-Absenteeism (14):

Number of days of absence (15) (I);

Number of theoretical days worked;

Number of days of absence due to illness (I);

Breakdown of absences due to illness by duration (16) (I);

Number of days of absence due to accidents at work, commuting accidents or occupational illnesses (I);

Number of days of absence due to maternity leave (I);

Number of days of absence due to authorised leave (family events, special leave for women, etc.) (I); Number of days of absence due to illness (I); Number of days of absence due to accidents at work, commuting accidents or occupational illnesses (I); Number of days of absence due to maternity leave (I); Number of days of absence due to authorised leave (family events, special leave for women, etc.) (I)) (I);

Number of days of absence due to other causes (I);

vii-Organisation and content of work :

Number of people in jobs with alternating or night working hours;

Number of people in jobs with alternating or night working hours over the age of fifty;

Employee assigned to repetitive tasks within the meaning of Article D. 4163-2 (36) (distinction between men and women);

viii-Physical working conditions:

Number of people habitually and regularly exposed to more than 80 to 85 db at their workstation (37);

Number of employees exposed to cold and heat within the meaning of articles R. 4223-13 to R. 4223-15;

Number of employees exposed to extreme temperatures within the meaning of Article D. 4163-2 (38);

Number of employees working in bad weather on a usual and regular basis, Article L. 5424-8 (39);

Number of samples, analyses of toxic products and measurements (40);

ix-Transformation of work organisation:

Experiments in transforming work organisation with a view to improving its content (41);

x-Expenditure on improving working conditions:

Amount spent on improving working conditions in the company (42);

Rate of implementation of the programme for improving working conditions in the company in the previous year;

xi-Occupational medicine (43):

Number of information and prevention visits and number of medical examinations (distinguishing between workers subject to ordinary monitoring and those subject to reinforced individual monitoring);

Number of additional examinations (distinguishing between workers subject to monitoring and others);

Share of time devoted by the occupational physician to analysis and intervention in the workplace;

xii-Unfit workers:

Number of employees definitively declared unfit for their job by the occupational physician;

Number of employees reclassified in the company following unfitness;

-Distribution by professional category according to different employment contracts (permanent or fixed-term);

Figures by gender:

-Breakdown of workforce by working hours: full-time, part-time (between 20 and 30 hours and other forms of part-time);

-Breakdown of workforce by work organisation: shift work, night work, flexitime, atypical work including weekend work;

Figures by gender:

-Distribution by professional category;

-According to the number and type of leave of more than six months: time savings account, parental leave, sabbatical leave;

Figures by gender:

-Distribution of new hires by professional category and type of employment contract;

-Distribution of departures by professional category and reasons: retirement, resignation, end of fixed-term employment contract, redundancy;

Figures by gender:

- Breakdown of workforce by professional category;

- Breakdown of workforce by hierarchical level or coefficient;

-number and rate of promotions by professional category;

-average length of time between two promotions;

-average seniority by professional category;

-average seniority in the professional category;

-average seniority by hierarchical level or coefficient;

-average seniority in the hierarchical level or coefficient;

Figures by gender:

-average age by professional category;

-average age by hierarchical level or coefficient;

Figures by gender:

-average or median monthly pay by professional category;

-average or median monthly pay by hierarchical level or coefficient. This indicator does not have to be provided where its inclusion would be likely to undermine 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 pay by age bracket;

-number of women in the ten highest paid positions;

Breakdown by professional category according to:

-the average number of hours of training per employee per year;

-the breakdown by type of action: adapting to the position, maintaining employment, developing skills;

-Distribution by job position according to:

-exposure to occupational risks;

-tasking, including repetitive tasks;

Figures by gender:

-workplace accidents, commuting accidents and occupational illnesses:

-number of accidents at work resulting in time off work;

-number of commuting accidents resulting in time off work;

-breakdown of accidents by material component (28)

-number and name of occupational diseases reported to Social Security during the year;

-number of days of absence due to accidents at work, commuting accidents or occupational diseases;

-illnesses:

-number of days off work;

-number of days of absence;

-illnesses giving rise to an examination to resume work in application of 3° of article R. 4624-31:

-number of days off work;

-number of days absent;

-number of employees who have chosen to work part-time;

-number of employees who have chosen to work part-time who have returned to full-time work;

-participation of the company and the social and economic committee in childcare facilities;

-changes in expenditure eligible for the family tax credit.

a) Workers, employees, technicians, supervisors and managers;

b) Or job categories defined by the classification;

c) Or any relevant category within the company.

However, the indicator relating to average or median monthly pay includes at least two levels of comparison including the one mentioned in a) above.

-measures taken during the past year with a view to ensuring professional equality. Assessment of actions taken over the past year and, where applicable, the previous year. Assessment of the extent to which objectives have been achieved on the basis of the indicators selected. Explanation of actions planned but not carried out;

- Progress targets for the coming year and associated indicators. Qualitative and quantitative definition of the measures to achieve them in accordance with article R. 2242-2. Evaluation of their cost. Schedule of planned measures;

i-Amount of remuneration (17): Choice of two indicators from one of the following groups:

ratio between annual payroll (18) (II) and average monthly headcount;

-average pay for the month of December (permanent headcount) excluding non-monthly bonuses - 35-hour basis (II); OR

-average monthly pay (19) (II);

-portion of non-monthly bonuses in the salary declaration (II);

-payroll table (20);

ii-Hierarchy of pay: Choice of one of the following 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

-ratio between the average remuneration of executives or similar (including senior executives and managers) and the average remuneration of unskilled workers or similar (21);

-total amount of the ten highest remunerations.

iii-Method of calculating remuneration :

Percentage of employees whose pay depends, in whole or in part, on performance (22). Percentage of blue-collar and white-collar workers paid by the month on the basis of the posted working hours.

iv-Overall wage bill

Average amount of profit-sharing and/or incentive schemes per employee beneficiary (26) (I);

Share of capital held by employees (27) through a profit-sharing scheme (profit-sharing, incentive schemes, share ownership, etc.);

Composition of social and economic and/or establishment committees with indication, if applicable, of trade union membership; Participation in elections (by college) by categories of staff representatives; Overall volume of time credits used during the year in question; Number of meetings with staff representatives and trade union delegates during the year in question; Dates and signatures and purpose of agreements concluded in the company during the year in question; Number of people benefiting from worker education leave (45);

b) Information and communication: Number of hours devoted to the various forms of staff meeting (46); Characteristic elements of the reception system; Characteristic elements of the upward or downward information system and level of application; Characteristic elements of the individual interview system (47); c) Disputes concerning the application of labour law (48);

Contributions to the financing, where applicable, of the social and economic committee and the establishment social and economic committees; Other expenditure directly borne by the undertaking: accommodation, transport, catering, leisure, holidays, miscellaneous, total (49);

b) Other social charges: Cost to the undertaking of supplementary benefits (sickness, death) (50); Cost to the undertaking of supplementary benefits (old age) (51); Equipment provided by the undertaking and affecting employees' living conditions during the performance of work;

For each of these aids, the employer indicates the nature of the aid, its purpose, its amount, the conditions for payment and use set, where applicable, by the public body granting it and how it is used;

b) Profits or losses recorded;

c) Overall production results in terms of value and volume;

d) Allocation of profits made;

ii-Sustainable use of resources: water consumption and energy consumption;

ii-Greenhouse gas emissions balance provided for in article L. 229-25 of the Environmental Code or the simplified balance sheet provided for in Article 244 of Law no. 2020-1721 of 29 December 2020 on the Finance Act for 2021 for companies required to draw up these balance sheets.

I.-A detailed qualification structure, in at least three or four positions, is required. It is advisable to refer to the classification in the collective agreement, the company agreement and the practices usually adopted in the company.

For example, the following breakdown may be used: managerial staff; employees, technicians and supervisors (ETAM); and manual workers.

II - A detailed qualification structure of at least five or six positions is required. It is advisable to refer to the classification in the collective agreement, the company agreement and the practices usually adopted in the company.

For example, the following breakdown of positions may be used: managers; technicians; supervisors; skilled employees; unskilled employees; skilled workers; unskilled workers. A distinction must also be made between male and female categories.

(1) Total workforce: all employees on the payroll at 31/12, regardless of the nature of their employment contract.

(2) Permanent workforce: full-time employees on the payroll throughout the year in question with a permanent employment contract.

(3) Sum of total monthly headcount divided by 12 (total headcount means all employees on the payroll on the last day of the month in question).

(4) The breakdown used is that usually used in the company, provided that at least four categories are distinguished, including young people under the age of 25.

(5) The breakdown according to seniority is that usually used in the company.

(6) These are categories of external workers whose number is known to the company, either because it appears in the contract signed with the external company, or because these workers are included in the workforce. Example: demonstrators in the retail sector, etc.

(7) Internships of more than one week.

(8) A temporary employee is any person made available to the company by a temporary employment agency.

(9) To be completed only if these departures are included in the total number of departures.

(10) Distinguish between the various legal and conventional systems of all kinds.

(11) Use the categories in the detailed nomenclature II.

(12) Including hours compensated for total unemployment in the event of a break of more than four consecutive weeks.

(13) As it results from the compulsory declaration provided for in article L. 5212-5.

(14) Possibility of counting all the indicators in the absenteeism section, either in days, half-days or hours.

(15) Absences do not include: various types of leave, conflicts and national service.

(16) The bands chosen are left to the discretion of the companies.

(17) Remuneration is taken to mean the sum of salaries actually received during the year by the employee (as defined in the Nominative Social Declaration).

(18) Total annual payroll, as defined by the annual salary declaration.

(19) Average monthly remuneration:

1/2 ∑ (wage bill for month i) (headcount for month i).

(20) Draw up a pay scale distinguishing at least six brackets.

(21) To be taken into account, the categories concerned must have at least ten employees.

(22) Distinguish between individual and collective bonuses.

(23) Service providers.

(24) Staff costs: all remuneration and social security contributions for which the company is legally or contractually liable.

(25) The total amount of the profit-sharing reserve is the amount of the reserve released-or of the provision set aside-in respect of profit-sharing for the financial year in question.

(26) Profit-sharing is considered here within the meaning of Title II of Book III of Part III.

(27) Not including directors.

(28) Refer to the classification codes for the material components of accidents (decree of 10 October 1974).

(29) Pursuant to Article L. 461-4 of the Social Security Code.

(30) This indicator may be replaced by the sum of hours worked during the year.

(31) Within the meaning of the provisions of this Code and the Rural and Maritime Fishing Code instituting compensatory rest for overtime.

(32) Within the meaning of article L. 3121-48.

(33) Within the meaning of Article L. 3123-1.

(34) This indicator may be calculated over the last reference period.

(35) Specify any restrictive conditions.

(36) Thresholds associated with occupational risk factors for repetitive work: Repetitive work characterised by the performance of work involving the execution of repeated movements, using all or part of the upper limb, at a high frequency and at a constrained rate:

-Cycle time less than or equal to 30 seconds: 15 technical actions or more for a minimum of 900 hours per year

-Cycle time greater than 30 seconds, variable cycle time or no cycle time: 30 technical actions or more per minute for a minimum of 900 hours per year.

(37) Exposure limit values and exposure values triggering preventive action which are set out in the table provided for in Article R. 4431-2.

(38) Temperature less than or equal to 5 degrees Celsius or at least equal to 30 degrees Celsius for at least 900 hours per year.

(39) Weather conditions and floods are considered to be bad weather when they make 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 done.

(40) Information taken from the report of the director of the inter-company occupational health and prevention service

(41) For the explanation of these experiments to improve work content, give the number of employees concerned.

(42) Not including assessment of health and safety expenditure.

(43) Information taken from the report of the director of the inter-company occupational health and prevention service.

(44) In accordance with data relating to vocational training contributions in the Nominative Social Declaration.

(45) Within the meaning of Articles L. 2145-5 et seq.

(46) Staff meetings are understood to mean regular consultation meetings concerning working relations and conditions organised by the company.

(47) Specify their frequency.

(48) With an indication of the nature of the dispute and, where applicable, the solution that put an end to it.

(49) Consolidated expenses of the company. The breakdown is given here as an example.

(50) (51) Payments made directly or through an insurance intermediary.

(52) Where the environmental data and information provided under this heading are not published at company level (i.e. for example, at group level or at the level of separate establishments, where applicable), they must be accompanied by additional relevant information to be put into perspective at this level.