new information to integrate for CSE, Social and HR queries



Sandrine Thomas

A recent decree specifies information on the environmental consequences of the company’s activity, which is now part of the economic, social and environmental database, with a view to recurring consultation of the social and economic committee.

The law “on combating climate change and strengthening resilience to its effects” brought environmental protection into collective labor relations.

Thus, in companies with at least 50 employees, the socio-economic committee (CSE) must be informed of the environmental consequences of the company’s activity in recurring consultations regarding its strategic guidelines, its economic and financial situation and its social policy, working conditions and job.

The economic and social database (BDES), which the employer must configure for these recurring queries, is now called the “economic, social and environmental database” (BDESE). And now it must include information regarding the environmental consequences of the company’s activity.

Thus, a recent decree details the information that must be included in the BDSE in the absence of a company or branch agreement on the subject. Thus, the BDESE “environment” theme should include three sections:
– general environmental policy;
– circular economy;
– Climate Change.

The information to include under these three rubrics will vary depending on the company’s workforce. They are summarized in the following tables.

Environmental information in companies with less than 300 employees
General environmental policy – Organization of the company to take into account environmental issues and, where applicable, environmental assessment or certification procedures
circular economy – Prevention and management of waste production: assessment of the amount of hazardous waste subject to the issuance of the waste tracking guide
– Sustainable use of resources: water consumption and energy consumption
Climate Change – Identification of direct greenhouse gas emissions items produced by fixed and mobile sources necessary for the company’s activities (commonly called “scope 1 emissions”) and, when the company has this information, assess the volume of these gas emissions greenhouse effect
– Report on greenhouse gas emissions (companies with more than 500 workers or, in overseas departments, more than 250 people) or simplified report for companies with more than 50 workers that have benefited from the Recovery Plan credits and are not subject to the assessment of greenhouse gas emissions

Environmental information in companies with at least 300 employees
For companies subject to the declaration of extra-financial performance (1)
General environmental policy – Environmental information presented in the declaration
circular economy – Prevention and management of waste production: assessment of the amount of hazardous waste subject to the issuance of the waste tracking guide
Climate Change – Report on greenhouse gas emissions (companies with more than 500 workers or, in overseas departments, more than 250 people) or simplified report for companies with more than 50 workers that have benefited from the Recovery Plan credits and are not subject to the assessment of greenhouse gas emissions
For companies that are not subject to the declaration of extra-financial performance
General environmental policy – Organization of the company to take into account environmental issues and, where applicable, environmental assessment or certification procedures
circular economy – Prevention and management of waste production: assessment of the amount of hazardous waste subject to the issuance of the waste tracking guide
– Sustainable use of resources: water consumption and energy consumption
Climate Change – Identification of direct greenhouse gas emissions items produced by fixed and mobile sources necessary for the company’s activities (commonly called “scope 1 emissions”) and, when the company has this information, assess the volume of these gas emissions greenhouse effect
– Report on greenhouse gas emissions (companies with more than 500 workers or, in overseas departments, more than 250 people) or simplified report for companies with more than 50 workers that have benefited from Recovery Plan credits and are not subject to the assessment of greenhouse gas emissions

(1) Company that, at the end of the year, has a balance sheet total of more than 100 million euros, a net turnover of more than 100 million euros and that has employed on average more than 500 employees during the year .

Law No. 2021-1104 of August 22, 2021, OJ of 24

Decree No. 2022-678 of April 26, 2022, OJ of 27


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