Law of 7 July, 1977, Code du Travail, Article L2323-71

This law on social reporting mandates all companies with more than 300 employees to publish a social report (it includes more than 100 indicators).

Issuer name

Parliament

Government ministry

Other

Government ministry notes

Labour

Organizations covered by the instrument

Large private and listed companies

Target organization notes

companies with more than 300 workers

Industry scope

All/none specified

Disclosure venue

Social review

ESG coverage- S (Social)

Employment Conditions, Policies and Practices, Social Impacts & Value Creation

ESG coverage- G (Governance)

Structure & Leadership, Stakeholder Engagement

Status

Current

Country

France

Region

Europe

Date of publication

1977

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal