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Internationales Arbeitsrecht Neueste Beiträge

What are the new green reporting duties in France?

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The French Climate Law introduced new environmental reporting obligations for companies. Now, a recent decree has set out details of these obligations.

In France, in companies with at least 50 employees, the employer must provide the staff representatives (the ‘Social and Economic Committee’) with an economic and social database, which gathers all the information necessary for the numerous consultations and recurrent information requirements with regard to the Committee. The French Climate Law of August 2021 broadened the required content of this economic and social database by adding a new topic: the environmental consequences of an organisation’s activity.

The specific details of the content of the database (the ‘BDESE’) may be determined by collective agreement or by agreement with the Committee. In the absence of an agreement, the so-called ‘supplemental’ provisions of the Labour Code apply. A new decree on 26 April 2022 has now set out the supplemental content that the BDESE must contain on environmental issues. Some of the BDESE indicators have also been adapted to bring them into line with prior changes in the Labour Code.

Employers with fewer than 300 employees

For organisations with fewer than 300 employees, the environmental indicators in the economic, social and environmental database must include:

  • General environmental policy: how the company is organised to take into account environmental issues and, if applicable, any environmental assessment or certification procedures.
  • Circular economy: prevention and management of waste production, evaluation of the quantity of hazardous waste, and sustainable use of resources (water consumption and energy consumption).
  • Climate change: identification of direct greenhouse gas emissions from fixed and mobile sources necessary for the company’s activities (commonly known as ‘Scope 1 emissions’) and, where available, an assessment of the volume of these greenhouse gas emissions. The company must also provide a greenhouse gas emissions balance or a simplified balance sheet.

Where the required environmental data and information is not published at the company level (e.g. where it is only available at the group level), it must be accompanied by additional relevant information to enable it be put into perspective at the company level.

Employers with at least 300 employees

The new environmental indicators vary according to whether or not the organisation is required to draw up a non-financial performance declaration. If so, the BDESE must include:

  • General environmental policy: environmental information presented as required by the French Commercial Code.
  • Circular economy: prevention and management of waste production and evaluation of the quantity of hazardous waste.
  • Climate change: greenhouse gas emissions balance sheet or a simplified balance.

Where the organisation is not required to make a non-financial performance declaration, the BDESE must include: 

  • General environmental policy: how the company is organised to take account of environmental issues, and where appropriate, environmental assessment or certification.
  • Circular economy: prevention and management of waste production, evaluation of the quantity of hazardous waste, and sustainable use of resources (water consumption and energy consumption).
  • Climate change: identification of Scope 1 emissions and, where available, an assessment of the volume of these emissions. The organisation must also provide a greenhouse gas emissions balance sheet or a simplified balance sheet. 

Consulting the Social and Economic Committee

In the absence of an agreement setting out the content, frequency and procedures for recurring consultations with the staff representative body, the Social and Economic Committee (CSE), the environmental indicators in the BDESE must be made available to the CSE for consultation on the following topics:

  • the organisation’s economic and financial situation;
  • the organisation’s social policy, working and employment conditions.

This article was written by our colleagues from Capstan Avocats, the French Ius Laboris law firm.

Ius Laboris




Ius Laboris is a leading international employment law practice combining the world’s leading employment, labour and pension firms. Our role lies in sharing insights and helping clients to navigate the world of labour and employment law successfully.
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