Mandatory in companies with at least 50 employees and a social and economic committee, the economic, social and environmental database aims to provide a clear, global view of the formation and distribution of the value created by the company’s activity.
A central tool for social dialogue, the content of the economic, social and environmental data base can be negotiated by the company to meet the specific needs of its operations. In the absence of agreement, the content of the BDESE, the frequency with which it is updated and the means of accessing it are governed by law.
In addition, Order no. 2023-1142 of December 6, 2023 has modified the content of environmental information to take account of the disappearance of the DPEF (declaration of extra-financial performance).
Michaël Hayat, from SDA Avocat, takes stock of these different aspects.