{ "article": { "LEGIARTI000006208326": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006208326", "URL": "article/LEGI/ARTI/00/00/06/20/83/LEGIARTI000006208326.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHUHXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006341769", "@num": "148-3", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006224809", "@num": "L225-102-1", "#text": "Code de commerce. - art. L225-102-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000775209", "@nor": "JUSC0220073D", "@num": "2002-221", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2002-221 du 20 février 2002 pris pour l'application de l'article L. 225-102-1 du code de commerce et modifiant le décret n° 67-236 du 23 mars 1967 sur les sociétés commerciales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000775209", "@c_titre_court": "Décret n°2002-221 du 20 février 2002" }, { "@fin": "2999-01-01", "#text": "Décret n°2002-221 du 20 février 2002 pris pour l'application de l'article L. 225-102-1 du code de commerce et modifiant le décret n° 67-236 du 23 mars 1967 sur les sociétés commerciales", "@debut": "2002-02-21", "@id_txt": "LEGITEXT000005632287", "@c_titre_court": "Décret n°2002-221 du 20 février 2002" } ], "@ministere": "MINISTERE DE LA JUSTICE", "@date_publi": "2002-02-21", "@date_signature": "2002-02-20" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006208326", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001527404", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006224809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2001-05-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006224809", "URL": "article/LEGI/ARTI/00/00/06/22/48/LEGIARTI000006224809.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X225L102BXAA" } }, "NOTA": { "CONTENU": "Loi 2001-420 2001-05-15 art. 116 II JORF 16 mai 2001 :
\n \"Les dispositions des trois premiers alinéas de l'article L. 225-102-1 du code de commerce prennent effet à compter de la publication du rapport annuel portant sur l'exercice ouvert à compter du 1er janvier 2001. Les dispositions du dernier alinéa de l'article L. 225-102-1 du même code prennent effet à compter de la publication du rapport annuel portant sur l'exercice ouvert à compter du 1er janvier 2002.\"
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2002-04-30 (informations relatives aux rejets nocifs contenues dans le rapport)", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V) JORF 16 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGITEXT000005632287", "#text": "Décret n°2002-221 du 20 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208325", "@num": "1", "#text": "Décret n°2002-221 du 20 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "JORFTEXT000000595061", "#text": "Loi 2003-7 2003-01-03 art. 50 I (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000595061", "@nortexte": "JUSX0000084L", "@numtexte": "2003-7", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-01-03" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530577", "@num": "64", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041587364", "@num": "69", "#text": "LOI n° 2011-525 du 17 mai 2011 - art. 69 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGITEXT000025748626", "#text": "Décret n°2012-557\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746900", "@nortexte": "JUSC1023113D", "@numtexte": "2012-557", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "LEGITEXT000027542988", "#text": "Arrêté du 13 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000027543003", "@num": "3", "#text": "Arrêté du 13 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000032102152", "#text": "Décret n°2016-182 du 23 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGITEXT000033053322", "#text": "Décret n°2016-1138 du 19 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033053035", "@nortexte": "EINT1607202D", "@numtexte": "2016-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-19" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036408282", "@num": "1", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000045670275", "@num": "2", "#text": "Décret n°2022-678 du 26 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045667998", "@nortexte": "MTRT2208850D", "@numtexte": "2022-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-26" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048907079", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735970", "@nortexte": "JUSC2335258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037419567", "@num": "A225-1", "#text": "Code de commerce - art. A225-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034860172", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028426274", "@num": "A823-36-2", "#text": "Code de commerce - art. A823-36-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032102173", "@num": "D225-104-1", "#text": "Code de commerce - art. D225-104-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535191", "@num": "L22-10-36", "#text": "Code de commerce - art. L22-10-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255464", "@num": "L221-7", "#text": "Code de commerce - art. L221-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535129", "@num": "L225-102-2", "#text": "Code de commerce - art. L225-102-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978824", "@num": "L225-102-4", "#text": "Code de commerce - art. L225-102-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799541", "@num": "L225-197-1", "#text": "Code de commerce - art. L225-197-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047713461", "@num": "L823-10", "#text": "Code de commerce - art. L823-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042959820", "@num": "R225-104", "#text": "Code de commerce - art. R225-104 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042959816", "@num": "R225-105", "#text": "Code de commerce - art. R225-105 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431545", "@num": "R225-105-1", "#text": "Code de commerce - art. R225-105-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431554", "@num": "R225-105-2", "#text": "Code de commerce - art. R225-105-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224799", "@num": "L225-102", "#text": "Code de commerce. - art. L225-102 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224810", "@num": "L225-102-1", "#text": "Code de commerce. - art. L225-102-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870624", "@num": "L225-185", "#text": "Code de commerce. - art. L225-185 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226255", "@num": "L225-235", "#text": "Code de commerce. - art. L225-235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223872", "@num": "L225-37", "#text": "Code de commerce. - art. L225-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce. - art. 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L524-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161273", "@fin": "2999-01-01", "#text": "Section 3 : Des assemblées d'actionnaires.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224809", "@fin": "2003-08-02", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224810", "@fin": "2004-06-26", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224811", "@fin": "2005-07-27", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224812", "@fin": "2010-07-14", "@num": "L225-102-1", "@etat": 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"@fin": "2022-07-01", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2022-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976907", "@fin": "2023-08-03", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2022-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047926145", "@fin": "2025-01-01", "@num": "L225-102-1", "@etat": "ABROGE_DIFF", "@debut": "2023-08-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535098", "@fin": "2999-01-01", "@num": "L225-102-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le rapport visé à l'article L. 225-102 rend compte de la rémunération totale et des avantages de toute nature versés, durant l'exercice, à chaque mandataire social.
\n
Il indique également le montant des rémunérations et des avantages de toute nature que chacun de ces mandataires a reçu durant l'exercice de la part des sociétés contrôlées au sens de l'article L. 233-16.
\n
Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.
\n
Il comprend également des informations, dont la liste est fixée par décret en Conseil d'Etat, sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. Le présent alinéa ne s'applique pas aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé.
" } }, "LEGIARTI000006224810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-26", "DATE_DEBUT": "2003-08-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006224810", "URL": "article/LEGI/ARTI/00/00/06/22/48/LEGIARTI000006224810.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X225L102BXAB" } }, "NOTA": { "CONTENU": "
: Loi 2001-420 2001-05-15 art. 116 II JORF 16 mai 2001 :
Les dispositions des trois premiers alinéas de l'article L. 225-102-1 du code de commerce prennent effet à compter de la publication du rapport annuel portant sur l'exercice ouvert à compter du 1er janvier 2001. Les dispositions du dernier alinéa de l'article L. 225-102-1 du même code prennent effet à compter de la publication du rapport annuel portant sur l'exercice ouvert à compter du 1er janvier 2002.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000223114", "#text": "Loi 2001-420 2001-05-15", "@sens": "source", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGITEXT000005632287", "#text": "Décret n°2002-221 du 20 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208325", "@num": "1", "#text": "Décret n°2002-221 du 20 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000032102152", "#text": "Décret n°2016-182 du 23 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGITEXT000033053322", "#text": "Décret n°2016-1138 du 19 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033053035", "@nortexte": "EINT1607202D", "@numtexte": "2016-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-19" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036408282", "@num": "1", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000045670275", "@num": "2", "#text": "Décret n°2022-678 du 26 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045667998", "@nortexte": "MTRT2208850D", "@numtexte": "2022-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-26" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048907079", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735970", "@nortexte": "JUSC2335258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037419567", "@num": "A225-1", "#text": "Code de commerce - art. 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Le rapport visé à l'article L. 225-102 rend compte de la rémunération totale et des avantages de toute nature versés, durant l'exercice, à chaque mandataire social.
\n
Il indique également le montant des rémunérations et des avantages de toute nature que chacun de ces mandataires a reçu durant l'exercice de la part des sociétés contrôlées au sens de l'article L. 233-16 ou de la société qui contrôle, au sens du même article, la société dans laquelle le mandat est exercé.
\n
Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.
\n
Il comprend également des informations, dont la liste est fixée par décret en Conseil d'Etat, sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. Le présent alinéa ne s'applique pas aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé.
\n
Les dispositions des premier et deuxième alinéas ne sont pas applicables aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé et qui ne sont pas contrôlées au sens de l'article L. 233-16 par une société dont les titres sont admis aux négociations sur un marché réglementé.
" } }, "LEGIARTI000006224811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "2004-06-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006224811", "URL": "article/LEGI/ARTI/00/00/06/22/48/LEGIARTI000006224811.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX1X225L102BXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - 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Le rapport visé à l'article L. 225-102 rend compte de la rémunération totale et des avantages de toute nature versés, durant l'exercice, à chaque mandataire social, y compris sous forme d'attribution de titres de capital, de titres de créances ou de titres donnant accès au capital ou donnant droit à l'attribution de titres de créances de la société ou des sociétés mentionnées aux articles L. 228-13 et L. 228-93.
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Il indique également le montant des rémunérations et des avantages de toute nature que chacun de ces mandataires a reçu durant l'exercice de la part des sociétés contrôlées au sens de l'article L. 233-16 ou de la société qui contrôle, au sens du même article, la société dans laquelle le mandat est exercé.
\n
Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.
\n
Il comprend également des informations, dont la liste est fixée par décret en Conseil d'Etat, sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. Le présent alinéa ne s'applique pas aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé.
\n
Les dispositions des premier et deuxième alinéas ne sont pas applicables aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé et qui ne sont pas contrôlées au sens de l'article L. 233-16 par une société dont les titres sont admis aux négociations sur un marché réglementé. Ces dispositions ne sont, en outre, pas applicables aux mandataires sociaux ne détenant aucun mandat dans une société dont les titres sont admis aux négociations sur un marché réglementé.
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Le rapport visé à l'article L. 225-102 rend compte de la rémunération totale et des avantages de toute nature versés, durant l'exercice, à chaque mandataire social, y compris sous forme d'attribution de titres de capital, de titres de créances ou de titres donnant accès au capital ou donnant droit à l'attribution de titres de créances de la société ou des sociétés mentionnées aux articles L. 228-13 et L. 228-93.
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Il indique également le montant des rémunérations et des avantages de toute nature que chacun de ces mandataires a reçu durant l'exercice de la part des sociétés contrôlées au sens de l'article L. 233-16 ou de la société qui contrôle, au sens du même article, la société dans laquelle le mandat est exercé.
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Ce rapport décrit en les distinguant les éléments fixes, variables et exceptionnels composant ces rémunérations et avantages ainsi que les critères en application desquels ils ont été calculés ou les circonstances en vertu desquelles ils ont été établis. Il indique également les engagements de toutes natures, pris par la société au bénéfice de ses mandataires sociaux, correspondant à des éléments de rémunération, des indemnités ou des avantages dus ou susceptibles d'être dus à raison de la prise, de la cessation ou du changement de ces fonctions ou postérieurement à celles-ci. L'information donnée à ce titre doit préciser les modalités de détermination de ces engagements. Hormis les cas de bonne foi, les versements effectués et les engagements pris en méconnaissance des dispositions du présent alinéa peuvent être annulés.
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Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.
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Il comprend également des informations, dont la liste est fixée par décret en Conseil d'Etat, sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. Le présent alinéa ne s'applique pas aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé.
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Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.
\n
Les dispositions des premier à troisième alinéas ne sont pas applicables aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé et qui ne sont pas contrôlées au sens de l'article L. 233-16 par une société dont les titres sont admis aux négociations sur un marché réglementé. Ces dispositions ne sont, en outre, pas applicables aux mandataires sociaux ne détenant aucun mandat dans une société dont les titres sont admis aux négociations sur un marché réglementé.
" } }, "LEGIARTI000006341769": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "148-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-03-27", "DATE_DEBUT": "2002-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006341769", "URL": "article/LEGI/ARTI/00/00/06/34/17/LEGIARTI000006341769.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAHHWXXXXXX148ADXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 () JORF 21 février 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006261692", "@num": "3", "#text": "Décret n°2007-431 du 25 mars 2007 - art. 3 (V) JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006261225", "@num": "R225-105", "#text": "Code de commerce. - art. R225-105 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006261225", "@num": "R225-105", "#text": "Code de commerce. - art. R225-105 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134552", "@fin": "2007-03-27", "#text": "Section IV : Assemblées d'actionnaires.", "@debut": "1967-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115248", "@fin": "2007-03-27", "#text": "Chapitre IV : Sociétés par actions", "@debut": "1967-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085358", "@fin": "2007-07-01", "#text": "Titre I : Dispositions particulières aux diverses sociétés commerciales", "@debut": "1967-03-24" } ] }, "@cid": "JORFTEXT000000674772", "@num": "67-236", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°67-236 du 23 mars 1967 SUR LES SOCIETES COMMERCIALES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000674772", "@c_titre_court": "Décret n°67-236 du 23 mars 1967" }, { "@fin": "2007-03-27", "#text": "Décret n°67-236 du 23 mars 1967 sur les sociétés commerciales", "@debut": "1967-04-01", "@id_txt": "LEGITEXT000006061426", "@c_titre_court": "Décret n°67-236 du 23 mars 1967" } ], "@date_publi": "1967-03-24", "@date_signature": "1967-03-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006341769", "@fin": "2007-03-27", "@num": "148-3", "@etat": "ABROGE", "@debut": "2002-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Figurent dans les mêmes conditions, dans le rapport du conseil d'administration ou du directoire, les informations suivantes relatives aux conséquences de l'activité de la société sur l'environnement, données en fonction de la nature de cette activité et de ses effets :
\n
1° La consommation de ressources en eau, matières premières et énergie avec, le cas échéant, les mesures prises pour améliorer l'efficacité énergétique et le recours aux énergies renouvelables, les conditions d'utilisation des sols, les rejets dans l'air, l'eau et le sol affectant gravement l'environnement et dont la liste sera déterminée par arrêté des ministres chargés de l'environnement et de l'industrie, les nuisances sonores ou olfactives et les déchets ;
\n
2° Les mesures prises pour limiter les atteintes à l'équilibre biologique, aux milieux naturels, aux espèces animales et végétales protégées ;
\n
3° Les démarches d'évaluation ou de certification entreprises en matière d'environnement ;
\n
4° Les mesures prises, le cas échéant, pour assurer la conformité de l'activité de la société aux dispositions législatives et réglementaires applicables en cette matière ;
\n
5° Les dépenses engagées pour prévenir les conséquences de l'activité de la société sur l'environnement ;
\n
6° L'existence au sein de la société de services internes de gestion de l'environnement, la formation et l'information des salariés sur celui-ci, les moyens consacrés à la réduction des risques pour l'environnement ainsi que l'organisation mise en place pour faire face aux accidents de pollution ayant des conséquences au-delà des établissements de la société ;
\n
7° Le montant des provisions et garanties pour risques en matière d'environnement, sauf si cette information est de nature à causer un préjudice sérieux à la société dans un litige en cours ;
\n
8° Le montant des indemnités versées au cours de l'exercice en exécution d'une décision judiciaire en matière d'environnement et les actions menées en réparation de dommages causés à celui-ci ;
\n
9° Tous les éléments sur les objectifs que la société assigne à ses filiales à l'étranger sur les points 1° à 6° ci-dessus.
" } }, "LEGIARTI000022496405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-10-24", "DATE_DEBUT": "2010-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000022496405", "URL": "article/LEGI/ARTI/00/00/22/49/64/LEGIARTI000022496405.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-788 du 13 juillet 2010 article 225 VII : Ces présentes dispositions sont applicables aux exercices clos à compter du 1er janvier 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGITEXT000005632287", "#text": "Décret n°2002-221 du 20 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208325", "@num": "1", "#text": "Décret n°2002-221 du 20 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530577", "@num": "64", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041587364", "@num": "69", "#text": "LOI n° 2011-525 du 17 mai 2011 - art. 69 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGITEXT000025748626", "#text": "Décret n°2012-557\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746900", "@nortexte": "JUSC1023113D", "@numtexte": "2012-557", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "LEGITEXT000027542988", "#text": "Arrêté du 13 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000027543003", "@num": "3", "#text": "Arrêté du 13 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000032102152", "#text": "Décret n°2016-182 du 23 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGITEXT000033053322", "#text": "Décret n°2016-1138 du 19 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033053035", "@nortexte": "EINT1607202D", "@numtexte": "2016-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-19" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036408282", "@num": "1", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000045670275", "@num": "2", "#text": "Décret n°2022-678 du 26 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045667998", "@nortexte": "MTRT2208850D", "@numtexte": "2022-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-26" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048907079", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735970", "@nortexte": "JUSC2335258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037419567", "@num": "A225-1", "#text": "Code de commerce - art. A225-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034860172", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028426274", "@num": "A823-36-2", "#text": "Code de commerce - art. A823-36-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032102173", "@num": "D225-104-1", "#text": "Code de commerce - art. D225-104-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535191", "@num": "L22-10-36", "#text": "Code de commerce - art. L22-10-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255464", "@num": "L221-7", "#text": "Code de commerce - art. L221-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224799", "@num": "L225-102", "#text": "Code de commerce - art. L225-102", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535129", "@num": "L225-102-2", "#text": "Code de commerce - art. L225-102-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043978824", "@num": "L225-102-4", "#text": "Code de commerce - art. L225-102-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038799541", "@num": "L225-197-1", "#text": "Code de commerce - art. 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Le rapport visé à l'article L. 225-102 rend compte de la rémunération totale et des avantages de toute nature versés, durant l'exercice, à chaque mandataire social, y compris sous forme d'attribution de titres de capital, de titres de créances ou de titres donnant accès au capital ou donnant droit à l'attribution de titres de créances de la société ou des sociétés mentionnées aux articles L. 228-13 et L. 228-93.

Il indique également le montant des rémunérations et des avantages de toute nature que chacun de ces mandataires a reçu durant l'exercice de la part des sociétés contrôlées au sens de l'article L. 233-16 ou de la société qui contrôle, au sens du même article, la société dans laquelle le mandat est exercé.

Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité ainsi que sur ses engagements sociétaux en faveur du développement durable. Un décret en Conseil d'Etat établit la liste de ces informations en cohérence avec les textes européens et internationaux, ainsi que les modalités de leur présentation de façon à permettre une comparaison des données.
\n
Les institutions représentatives du personnel et les parties prenantes participant à des dialogues avec les entreprises peuvent présenter leur avis sur les démarches de responsabilité sociale, environnementale et sociétale des entreprises en complément des indicateurs présentés.
\n
A partir du 1er janvier 2011, le Gouvernement présente tous les trois ans au Parlement un rapport relatif à l'application de ces dispositions par les entreprises et sur les actions qu'il promeut en France, en Europe et au niveau international pour encourager la responsabilité sociétale des entreprises.
\n
Les trois alinéas précédents s'appliquent aux sociétés dont les titres sont admis aux négociations sur un marché réglementé ainsi qu'aux sociétés dont le total de bilan ou le chiffre d'affaires et le nombre de salariés excèdent des seuils fixés par décret en Conseil d'Etat. Lorsque la société établit des comptes consolidés, les informations fournies sont consolidées et portent sur la société elle-même ainsi que sur l'ensemble de ses filiales au sens de l'article L. 233-1 ou les sociétés qu'elle contrôle au sens de l'article L. 233-3. Lorsque les filiales ou les sociétés contrôlées sont installées sur le territoire national et qu'elles comportent des installations classées soumises à autorisation ou à enregistrement, les informations fournies portent sur chacune d'entre elles lorsque ces informations ne présentent pas un caractère consolidable.
\n
Les informations sociales et environnementales figurant ou devant figurer au regard des obligations légales et réglementaires font l'objet d'une vérification par un organisme tiers indépendant, selon des modalités fixées par décret en Conseil d'Etat. Cette vérification donne lieu à un avis qui est transmis à l'assemblée des actionnaires ou des associés en même temps que le rapport du conseil d'administration ou du directoire.
\n
L'alinéa précédent s'applique à partir de l'exercice clos au 31 décembre 2011 pour les entreprises dont les titres sont admis aux négociations sur un marché réglementé. Il s'applique à partir de l'exercice clos au 31 décembre 2016 pour l'ensemble des entreprises concernées par le présent article.
\n
L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice clos au 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

Les dispositions des premier à troisième alinéas ne sont pas applicables aux sociétés dont les titres ne sont pas admis aux négociations sur un marché réglementé et qui ne sont pas contrôlées au sens de l'article L. 233-16 par une société dont les titres sont admis aux négociations sur un marché réglementé. Ces dispositions ne sont, en outre, pas applicables aux mandataires sociaux ne détenant aucun mandat dans une société dont les titres sont admis aux négociations sur un marché réglementé.

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Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Les informations sociales et environnementales figurant ou devant figurer au regard des obligations légales et réglementaires font l'objet d'une vérification par un organisme tiers indépendant, selon des modalités fixées par décret en Conseil d'Etat. Cette vérification donne lieu à un avis qui est transmis à l'assemblée des actionnaires ou des associés en même temps que le rapport du conseil d'administration ou du directoire.

L'alinéa précédent s'applique à partir de l'exercice clos au 31 décembre 2011 pour les entreprises dont les titres sont admis aux négociations sur un marché réglementé. Il s'applique à partir de l'exercice clos au 31 décembre 2016 pour l'ensemble des entreprises concernées par le présent article.

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice clos au 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

A partir du 1er janvier 2011, le Gouvernement présente tous les trois ans au Parlement un rapport relatif à l'application par les entreprises des dispositions visées au cinquième alinéa et aux actions qu'il promeut en France, en Europe et au niveau international pour encourager la responsabilité sociétale des entreprises.

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Ce rapport décrit en les distinguant les éléments fixes, variables et exceptionnels composant ces rémunérations et avantages ainsi que les critères en application desquels ils ont été calculés ou les circonstances en vertu desquelles ils ont été établis. Il fait mention, s'il y a lieu, de l'application du second alinéa, selon le cas, de l'article L. 225-45 ou de l'article L. 225-83. Il indique également les engagements de toutes natures, pris par la société au bénéfice de ses mandataires sociaux, correspondant à des éléments de rémunération, des indemnités ou des avantages dus ou susceptibles d'être dus à raison de la prise, de la cessation ou du changement de ces fonctions ou postérieurement à celles-ci. L'information donnée à ce titre doit préciser les modalités de détermination de ces engagements. Hormis les cas de bonne foi, les versements effectués et les engagements pris en méconnaissance des dispositions du présent alinéa peuvent être annulés.

Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

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Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité ainsi que sur ses engagements sociétaux en faveur du développement durable et en faveur de la lutte contre les discriminations et de la promotion des diversités. Un décret en Conseil d'Etat établit la liste de ces informations en cohérence avec les textes européens et internationaux, ainsi que les modalités de leur présentation de façon à permettre une comparaison des données.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

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Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité ainsi que sur ses engagements sociétaux en faveur du développement durable et en faveur de la lutte contre les discriminations et de la promotion des diversités. Un décret en Conseil d'Etat établit deux listes précisant les informations visées au présent alinéa ainsi que les modalités de leur présentation, de façon à permettre une comparaison des données, selon que la société est ou non admise aux négociations sur un marché réglementé.

L'alinéa précédent s'applique aux sociétés dont les titres sont admis aux négociations sur un marché réglementé ainsi qu'aux sociétés dont le total de bilan ou le chiffre d'affaires et le nombre de salariés excèdent des seuils fixés par décret en Conseil d'Etat. Lorsque la société établit des comptes consolidés, les informations fournies sont consolidées et portent sur la société elle-même ainsi que sur l'ensemble de ses filiales au sens de l'article L. 233-1 ou les sociétés qu'elle contrôle au sens de l'article L. 233-3. Les filiales ou sociétés contrôlées qui dépassent les seuils mentionnés à la première phrase du présent alinéa ne sont pas tenues de publier les informations mentionnées au cinquième alinéa du présent article dès lors que ces informations sont publiées par la société qui les contrôle, au sens de l'article L. 233-3, de manière détaillée par filiale ou par société contrôlée et que ces filiales ou sociétés contrôlées indiquent comment y accéder dans leur propre rapport de gestion. Lorsque les filiales ou les sociétés contrôlées sont installées sur le territoire national et qu'elles comportent des installations classées soumises à autorisation ou à enregistrement, les informations fournies portent sur chacune d'entre elles lorsque ces informations ne présentent pas un caractère consolidable.

L'alinéa précédent s'applique à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour les entreprises dont les titres sont admis aux négociations sur un marché réglementé. Il s'applique à partir de l'exercice clos au 31 décembre 2016 pour l'ensemble des entreprises concernées par le présent article.

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

A partir du 1er janvier 2013, le Gouvernement présente tous les trois ans au Parlement un rapport relatif à l'application par les entreprises des dispositions visées au cinquième alinéa et aux actions qu'il promeut en France, en Europe et au niveau international pour encourager la responsabilité sociétale des entreprises.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000029325353", "@num": "11", "#text": "ORDONNANCE n°2014-863 du 31 juillet 2014 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000029322239", "@nortexte": "JUSC1403886R", "@numtexte": "2014-863", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-07-31" }, { "@id": "LEGITEXT000032102152", "#text": "Décret n°2016-182 du 23 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGITEXT000033053322", "#text": "Décret n°2016-1138 du 19 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033053035", "@nortexte": "EINT1607202D", "@numtexte": "2016-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-19" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036408282", "@num": "1", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000045670275", "@num": "2", "#text": "Décret n°2022-678 du 26 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045667998", "@nortexte": "MTRT2208850D", "@numtexte": "2022-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-26" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048907079", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735970", "@nortexte": "JUSC2335258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037419567", "@num": "A225-1", "#text": "Code de commerce - art. 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L524-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161273", "@fin": "2999-01-01", "#text": "Section 3 : Des assemblées d'actionnaires.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224809", "@fin": "2003-08-02", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224810", "@fin": "2004-06-26", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224811", "@fin": "2005-07-27", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224812", "@fin": "2010-07-14", "@num": "L225-102-1", "@etat": 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Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité ainsi que sur ses engagements sociétaux en faveur du développement durable et en faveur de la lutte contre les discriminations et de la promotion des diversités. Un décret en Conseil d'Etat établit deux listes précisant les informations visées au présent alinéa ainsi que les modalités de leur présentation, de façon à permettre une comparaison des données, selon que la société est ou non admise aux négociations sur un marché réglementé.

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

Le rapport prévu à l'article L. 225-102 mentionne, sauf lorsqu'elles sont des conventions portant sur des opérations courantes et conclues à des conditions normales, les conventions intervenues, directement ou par personne interposée, entre, d'une part et selon le cas, l'un des membres du directoire ou du conseil de surveillance, le directeur général, l'un des directeurs généraux délégués, l'un des administrateurs ou l'un des actionnaires disposant d'une fraction des droits de vote supérieure à 10 %, d'une société et, d'autre part, une autre société dont cette dernière possède, directement ou indirectement, plus de la moitié du capital.

" } }, "LEGIARTI000031013227": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-19", "DATE_DEBUT": "2015-08-08" } }, "META_COMMUN": { "ID": "LEGIARTI000031013227", "URL": "article/LEGI/ARTI/00/00/31/01/32/LEGIARTI000031013227.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 229 de la loi n° 2015-990 du 6 août 2015, ces dispositions sont applicables aux exercices ouverts à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGITEXT000005632287", "#text": "Décret n°2002-221 du 20 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208325", "@num": "1", "#text": "Décret n°2002-221 du 20 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530577", "@num": "64", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041587364", "@num": "69", "#text": "LOI n° 2011-525 du 17 mai 2011 - art. 69 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGITEXT000025748626", "#text": "Décret n°2012-557\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746900", "@nortexte": "JUSC1023113D", "@numtexte": "2012-557", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "LEGITEXT000027542988", "#text": "Arrêté du 13 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000027543003", "@num": "3", "#text": "Arrêté du 13 mai 2013 - 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"LEGIARTI000029329344", "@fin": "2015-08-08", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2014-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013227", "@fin": "2015-08-19", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066096", "@fin": "2016-02-13", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032045264", "@fin": "2016-08-10", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2016-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033023468", "@fin": "2017-07-14", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181834", "@fin": "2017-07-22", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": 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"@fin": "2022-07-01", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2022-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976907", "@fin": "2023-08-03", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2022-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047926145", "@fin": "2025-01-01", "@num": "L225-102-1", "@etat": "ABROGE_DIFF", "@debut": "2023-08-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535098", "@fin": "2999-01-01", "@num": "L225-102-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ce rapport décrit en les distinguant les éléments fixes, variables et exceptionnels composant ces rémunérations et avantages ainsi que les critères en application desquels ils ont été calculés ou les circonstances en vertu desquelles ils ont été établis. Il fait mention, s'il y a lieu, de l'application du second alinéa, selon le cas, de l'article L. 225-45 ou de l'article L. 225-83. Il indique également les engagements de toutes natures, pris par la société au bénéfice de ses mandataires sociaux, correspondant à des éléments de rémunération, des indemnités ou des avantages dus ou susceptibles d'être dus à raison de la prise, de la cessation ou du changement de ces fonctions ou postérieurement à celles-ci, notamment les engagements de retraite et autres avantages viagers. L'information donnée à ce titre doit, dans des conditions et selon des modalités fixées par décret, indiquer les modalités précises de détermination de ces engagements et contenir, pour chaque mandataire social, une estimation du montant des rentes qui seraient potentiellement versées au titre de ces engagements et des charges afférentes. Hormis les cas de bonne foi, les versements effectués et les engagements pris en méconnaissance des dispositions du présent alinéa peuvent être annulés.

\n
\n

Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

\n
\n

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité ainsi que sur ses engagements sociétaux en faveur du développement durable et en faveur de la lutte contre les discriminations et de la promotion des diversités. Un décret en Conseil d'Etat établit deux listes précisant les informations visées au présent alinéa ainsi que les modalités de leur présentation, de façon à permettre une comparaison des données, selon que la société est ou non admise aux négociations sur un marché réglementé.

\n
\n

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

\n
\n

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

\n
\n

" } }, "LEGIARTI000031066096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-02-13", "DATE_DEBUT": "2015-08-19" } }, "META_COMMUN": { "ID": "LEGIARTI000031066096", "URL": "article/LEGI/ARTI/00/00/31/06/60/LEGIARTI000031066096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 229 de la loi n° 2015-990 du 6 août 2015, ces dispositions sont applicables aux exercices ouverts à compter du 1er janvier 2015.

Aux termes du B du IV de l'article 173 de la loi n° 2015-992 du 17 août 2015, les mots \"incluant les conséquences sur le changement climatique de son activité et de l'usage des biens et services qu'elle produit,\" introduits par le A du IV du même article, sont applicables dans la version de l'article L. 225-102-1 résultant dudit article 173, dès l'exercice clos au 31 décembre 2016.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGITEXT000005632287", "#text": "Décret n°2002-221 du 20 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208325", "@num": "1", "#text": "Décret n°2002-221 du 20 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530577", "@num": "64", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041587364", "@num": "69", "#text": "LOI n° 2011-525 du 17 mai 2011 - art. 69 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGITEXT000025748626", "#text": "Décret n°2012-557\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746900", "@nortexte": "JUSC1023113D", "@numtexte": "2012-557", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "LEGITEXT000027542988", "#text": "Arrêté du 13 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000027543003", "@num": "3", "#text": "Arrêté du 13 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGIARTI000031048231", "@num": "173", "#text": "LOI n° 2015-992 du 17 août 2015 - art. 173 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031047975", "@num": "70", "#text": "LOI n°2015-992 du 17 août 2015 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGITEXT000032102152", "#text": "Décret n°2016-182 du 23 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGITEXT000033053322", "#text": "Décret n°2016-1138 du 19 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033053035", "@nortexte": "EINT1607202D", "@numtexte": "2016-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-19" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036408282", "@num": "1", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000045670275", "@num": "2", "#text": "Décret n°2022-678 du 26 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045667998", "@nortexte": "MTRT2208850D", "@numtexte": "2022-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-26" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048907079", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735970", "@nortexte": "JUSC2335258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037419567", "@num": "A225-1", "#text": "Code de commerce - art. 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A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028426274", "@num": "A823-36-2", "#text": "Code de commerce - art. A823-36-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032102173", "@num": "D225-104-1", "#text": "Code de commerce - art. D225-104-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535191", "@num": "L22-10-36", "#text": "Code de commerce - art. L22-10-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255464", "@num": "L221-7", "#text": "Code de commerce - art. 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Ce rapport décrit en les distinguant les éléments fixes, variables et exceptionnels composant ces rémunérations et avantages ainsi que les critères en application desquels ils ont été calculés ou les circonstances en vertu desquelles ils ont été établis. Il fait mention, s'il y a lieu, de l'application du second alinéa, selon le cas, de l'article L. 225-45 ou de l'article L. 225-83. Il indique également les engagements de toutes natures, pris par la société au bénéfice de ses mandataires sociaux, correspondant à des éléments de rémunération, des indemnités ou des avantages dus ou susceptibles d'être dus à raison de la prise, de la cessation ou du changement de ces fonctions ou postérieurement à celles-ci, notamment les engagements de retraite et autres avantages viagers. L'information donnée à ce titre doit, dans des conditions et selon des modalités fixées par décret, indiquer les modalités précises de détermination de ces engagements et contenir, pour chaque mandataire social, une estimation du montant des rentes qui seraient potentiellement versées au titre de ces engagements et des charges afférentes. Hormis les cas de bonne foi, les versements effectués et les engagements pris en méconnaissance des dispositions du présent alinéa peuvent être annulés.

Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité, incluant les conséquences sur le changement climatique de son activité et de l'usage des biens et services qu'elle produit, ainsi que sur ses engagements sociétaux en faveur du développement durable, de l'économie circulaire et en faveur de la lutte contre les discriminations et de la promotion des diversités. Un décret en Conseil d'Etat établit deux listes précisant les informations visées au présent alinéa ainsi que les modalités de leur présentation, de façon à permettre une comparaison des données, selon que la société est ou non admise aux négociations sur un marché réglementé.

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

" } }, "LEGIARTI000032045264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-08-10", "DATE_DEBUT": "2016-02-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032045264", "URL": "article/LEGI/ARTI/00/00/32/04/52/LEGIARTI000032045264.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du II de l'article 229 de la loi n° 2015-990 du 6 août 2015, ces dispositions sont applicables aux exercices ouverts à compter du 1er janvier 2015.

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art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - 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art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041587364", "@num": "69", "#text": "LOI n° 2011-525 du 17 mai 2011 - art. 69 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGITEXT000025748626", "#text": "Décret n°2012-557\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746900", "@nortexte": "JUSC1023113D", "@numtexte": "2012-557", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "LEGITEXT000027542988", "#text": "Arrêté du 13 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000027543003", "@num": "3", "#text": "Arrêté du 13 mai 2013 - 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A225-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034860172", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. A823-29-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028426274", "@num": "A823-36-2", "#text": "Code de commerce - art. A823-36-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032102173", "@num": "D225-104-1", "#text": "Code de commerce - art. D225-104-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048535191", "@num": "L22-10-36", "#text": "Code de commerce - art. L22-10-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255464", "@num": "L221-7", "#text": "Code de commerce - art. 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L228-93", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229161", "@num": "L233-1", "#text": "Code de commerce - art. L233-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229187", "@num": "L233-3", "#text": "Code de commerce - art. L233-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047713461", "@num": "L823-10", "#text": "Code de commerce - art. L823-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255567", "@num": "L950-1", "#text": "Code de commerce - art. L950-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042959820", "@num": "R225-104", "#text": "Code de commerce - art. R225-104 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042959816", "@num": "R225-105", "#text": "Code de commerce - art. R225-105 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431545", "@num": "R225-105-1", "#text": "Code de commerce - art. R225-105-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431554", "@num": "R225-105-2", "#text": "Code de commerce - art. R225-105-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224810", "@num": "L225-102-1", "#text": "Code de commerce. - art. L225-102-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870624", "@num": "L225-185", "#text": "Code de commerce. - art. 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Ce rapport décrit en les distinguant les éléments fixes, variables et exceptionnels composant ces rémunérations et avantages ainsi que les critères en application desquels ils ont été calculés ou les circonstances en vertu desquelles ils ont été établis. Il fait mention, s'il y a lieu, de l'application du second alinéa, selon le cas, de l'article L. 225-45 ou de l'article L. 225-83. Il indique également les engagements de toutes natures, pris par la société au bénéfice de ses mandataires sociaux, correspondant à des éléments de rémunération, des indemnités ou des avantages dus ou susceptibles d'être dus à raison de la prise, de la cessation ou du changement de ces fonctions ou postérieurement à celles-ci, notamment les engagements de retraite et autres avantages viagers. L'information donnée à ce titre doit, dans des conditions et selon des modalités fixées par décret, indiquer les modalités précises de détermination de ces engagements et contenir, pour chaque mandataire social, une estimation du montant des rentes qui seraient potentiellement versées au titre de ces engagements et des charges afférentes. Hormis les cas de bonne foi, les versements effectués et les engagements pris en méconnaissance des dispositions du présent alinéa peuvent être annulés.

Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité, incluant les conséquences sur le changement climatique de son activité et de l'usage des biens et services qu'elle produit, ainsi que sur ses engagements sociétaux en faveur du développement durable, de l'économie circulaire, de la lutte contre le gaspillage alimentaire et en faveur de la lutte contre les discriminations et de la promotion des diversités. Un décret en Conseil d'Etat établit deux listes précisant les informations visées au présent alinéa ainsi que les modalités de leur présentation, de façon à permettre une comparaison des données, selon que la société est ou non admise aux négociations sur un marché réglementé.

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

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Aux termes du II de l'article 229 de la loi n° 2015-990 du 6 août 2015, ces dispositions sont applicables aux exercices ouverts à compter du 1er janvier 2015.

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art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - 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art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041587364", "@num": "69", "#text": "LOI n° 2011-525 du 17 mai 2011 - art. 69 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGITEXT000025748626", "#text": "Décret n°2012-557\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746900", "@nortexte": "JUSC1023113D", "@numtexte": "2012-557", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "LEGITEXT000027542988", "#text": "Arrêté du 13 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000027543003", "@num": "3", "#text": "Arrêté du 13 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000032102152", "#text": "Décret n°2016-182 du 23 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGIARTI000033001064", "@num": "37", "#text": "LOI n°2016-1088 du 8 août 2016 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000032983213", "@nortexte": "ETSX1604461L", "@numtexte": "2016-1088", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-08-08" }, { "@id": "LEGITEXT000033053322", "#text": "Décret n°2016-1138 du 19 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033053035", "@nortexte": "EINT1607202D", "@numtexte": "2016-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-19" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000036408282", "@num": "1", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000045670275", "@num": "2", "#text": "Décret n°2022-678 du 26 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045667998", "@nortexte": "MTRT2208850D", "@numtexte": "2022-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-26" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048907079", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735970", "@nortexte": "JUSC2335258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037419567", "@num": "A225-1", "#text": "Code de commerce - art. A225-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034860172", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. 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R225-105-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431554", "@num": "R225-105-2", "#text": "Code de commerce - art. R225-105-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041955862", "@num": "R823-7", "#text": "Code de commerce - art. R823-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224810", "@num": "L225-102-1", "#text": "Code de commerce. - art. L225-102-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870624", "@num": "L225-185", "#text": "Code de commerce. - art. L225-185 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006226255", "@num": "L225-235", "#text": "Code de commerce. - art. L225-235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006223872", "@num": "L225-37", "#text": "Code de commerce. - art. L225-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048246757", "@num": "L229-25", "#text": "Code de l'environnement - art. L229-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043966668", "@num": "L229-25-1", "#text": "Code de l'environnement - art. 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L2141-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048563180", "@num": "L3123-7-1", "#text": "Code de la commande publique - art. L3123-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340692", "@num": "L114-17", "#text": "Code de la mutualité - art. L114-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255523", "@num": "L931-7-3", "#text": "Code de la sécurité sociale. - art. 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Ce rapport décrit en les distinguant les éléments fixes, variables et exceptionnels composant ces rémunérations et avantages ainsi que les critères en application desquels ils ont été calculés ou les circonstances en vertu desquelles ils ont été établis. Il fait mention, s'il y a lieu, de l'application du second alinéa, selon le cas, de l'article L. 225-45 ou de l'article L. 225-83. Il indique également les engagements de toutes natures, pris par la société au bénéfice de ses mandataires sociaux, correspondant à des éléments de rémunération, des indemnités ou des avantages dus ou susceptibles d'être dus à raison de la prise, de la cessation ou du changement de ces fonctions ou postérieurement à celles-ci, notamment les engagements de retraite et autres avantages viagers. L'information donnée à ce titre doit, dans des conditions et selon des modalités fixées par décret, indiquer les modalités précises de détermination de ces engagements et contenir, pour chaque mandataire social, une estimation du montant des rentes qui seraient potentiellement versées au titre de ces engagements et des charges afférentes. Hormis les cas de bonne foi, les versements effectués et les engagements pris en méconnaissance des dispositions du présent alinéa peuvent être annulés.

Il comprend également la liste de l'ensemble des mandats et fonctions exercés dans toute société par chacun de ces mandataires durant l'exercice.

Il comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité, incluant les conséquences sur le changement climatique de son activité et de l'usage des biens et services qu'elle produit, ainsi que sur ses engagements sociétaux en faveur du développement durable, de l'économie circulaire, de la lutte contre le gaspillage alimentaire et en faveur de la lutte contre les discriminations et de la promotion des diversités. Il fait état des accords collectifs conclus dans l'entreprise et de leurs impacts sur la performance économique de l'entreprise ainsi que sur les conditions de travail des salariés. Un décret en Conseil d'Etat établit deux listes précisant les informations visées au présent alinéa ainsi que les modalités de leur présentation, de façon à permettre une comparaison des données, selon que la société est ou non admise aux négociations sur un marché réglementé.

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

" } }, "LEGIARTI000035181834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-22", "DATE_DEBUT": "2017-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000035181834", "URL": "article/LEGI/ARTI/00/00/35/18/18/LEGIARTI000035181834.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2017-1162 du 12 juillet 2017, ces dispositions sont applicables aux rapports afférents aux exercices ouverts à compter du 1er janvier 2017.

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art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - 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"LEGIARTI000029329344", "@fin": "2015-08-08", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2014-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031013227", "@fin": "2015-08-19", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031066096", "@fin": "2016-02-13", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2015-08-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032045264", "@fin": "2016-08-10", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2016-02-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033023468", "@fin": "2017-07-14", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035181834", "@fin": "2017-07-22", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2017-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035255453", "@fin": "2018-09-07", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2017-07-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037388900", "@fin": "2018-10-25", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2018-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526390", "@fin": "2018-11-02", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037556825", "@fin": "2021-01-01", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2018-11-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042339777", "@fin": "2022-03-04", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045293873", "@fin": "2022-07-01", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2022-03-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976907", "@fin": "2023-08-03", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2022-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047926145", "@fin": "2025-01-01", "@num": "L225-102-1", "@etat": "ABROGE_DIFF", "@debut": "2023-08-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048535098", "@fin": "2999-01-01", "@num": "L225-102-1", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le rapport mentionné au deuxième alinéa de l'article L. 225-100 comprend également des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité, incluant les conséquences sur le changement climatique de son activité et de l'usage des biens et services qu'elle produit, ainsi que sur ses engagements sociétaux en faveur du développement durable, de l'économie circulaire, de la lutte contre le gaspillage alimentaire et en faveur de la lutte contre les discriminations et de la promotion des diversités. Il fait état des accords collectifs conclus dans l'entreprise et de leurs impacts sur la performance économique de l'entreprise ainsi que sur les conditions de travail des salariés. Un décret en Conseil d'Etat établit deux listes précisant les informations visées au présent alinéa ainsi que les modalités de leur présentation, de façon à permettre une comparaison des données, selon que la société est ou non admise aux négociations sur un marché réglementé.

L'avis de l'organisme tiers indépendant comporte notamment une attestation sur la présence de toutes les informations devant figurer au regard des obligations légales ou réglementaires. Cette attestation est due à partir de l'exercice qui a été ouvert après le 31 décembre 2011 pour l'ensemble des entreprises concernées par le présent article.

Les dispositions des deux derniers alinéas de l'article L. 225-102 sont applicables aux informations visées au présent article.

" } }, "LEGIARTI000035255453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-09-07", "DATE_DEBUT": "2017-07-22" } }, "META_COMMUN": { "ID": "LEGIARTI000035255453", "URL": "article/LEGI/ARTI/00/00/35/25/54/LEGIARTI000035255453.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 15 de l'ordonnance n° 2017-1180 du 19 juillet 2017, ces dispositions sont applicables aux rapports afférents aux exercices ouverts à compter du 1er août 2017.

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art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530577", "@num": "64", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 225", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041587364", "@num": "69", "#text": "LOI n° 2011-525 du 17 mai 2011 - art. 69 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGITEXT000025748626", "#text": "Décret n°2012-557\n du 24 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025746900", "@nortexte": "JUSC1023113D", "@numtexte": "2012-557", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-24" }, { "@id": "LEGITEXT000027542988", "#text": "Arrêté du 13 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000027543003", "@num": "3", "#text": "Arrêté du 13 mai 2013 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027541680", "@nortexte": "JUSC1222116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-13" }, { "@id": "LEGIARTI000028426148", "#text": "Arrêté du 27 décembre 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408216", "@nortexte": "JUSC1332069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000032102152", "#text": "Décret n°2016-182 du 23 février 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032101299", "@nortexte": "FCPT1602644D", "@numtexte": "2016-182", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-23" }, { "@id": "LEGITEXT000033053322", "#text": "Décret n°2016-1138 du 19 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033053035", "@nortexte": "EINT1607202D", "@numtexte": "2016-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-19" }, { "@id": "LEGIARTI000033562021", "@num": "136", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000034852802", "@num": "2", "#text": "Arrêté du 26 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034850797", "@nortexte": "JUSC1714747A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-26" }, { "@id": "LEGIARTI000035251244", "@num": "1", "#text": "Ordonnance n°2017-1180 du 19 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035250851", "@nortexte": "ECOT1711290R", "@numtexte": "2017-1180", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-07-19" }, { "@id": "LEGIARTI000036408282", "@num": "1", "#text": "Décret n°2017-1819 du 29 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036336033", "@nortexte": "MTRT1732438D", "@numtexte": "2017-1819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-29" }, { "@id": "LEGIARTI000037472606", "@num": "3", "#text": "Arrêté du 1er octobre 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037470762", "@nortexte": "JUSC1822075A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-10-01" }, { "@id": "LEGIARTI000045670275", "@num": "2", "#text": "Décret n°2022-678 du 26 avril 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045667998", "@nortexte": "MTRT2208850D", "@numtexte": "2022-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-04-26" }, { "@id": "LEGIARTI000047932565", "@num": "17", "#text": "Arrêté du 27 juillet 2023 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000047931335", "@nortexte": "JUSC2320250A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-27" }, { "@id": "LEGIARTI000048907079", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048735970", "@nortexte": "JUSC2335258A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000037419567", "@num": "A225-1", "#text": "Code de commerce - art. A225-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050697032", "@num": "A821-97", "#text": "Code de commerce - art. A821-97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034860172", "@num": "A823-26", "#text": "Code de commerce - art. A823-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047933578", "@num": "A823-29", "#text": "Code de commerce - art. A823-29 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021340386", "@num": "A823-29-1", "#text": "Code de commerce - art. 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I. – Une déclaration de performance extra-financière est insérée dans le rapport de gestion prévu au deuxième alinéa de l'article L. 225-100, lorsque le total du bilan ou le chiffre d'affaires et le nombre de salariés excèdent des seuils fixés par décret en Conseil d'Etat :

1° Pour toute société dont les titres sont admis aux négociations sur un marché réglementé ;

2° Pour toute société dont les titres ne sont pas admis aux négociations sur un marché réglementé.

II. – Les sociétés mentionnées au I qui établissent des comptes consolidés conformément à l'article L. 233-16 sont tenues de publier une déclaration consolidée de performance extra-financière lorsque le total du bilan ou du chiffre d'affaires et le nombre de salariés de l'ensemble des entreprises comprises dans le périmètre de consolidation excèdent les seuils mentionnés au I.

III. – Dans la mesure nécessaire à la compréhension de la situation de la société, de l'évolution de ses affaires, de ses résultats économiques et financiers et des incidences de son activité, la déclaration mentionnée aux I et II présente des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité, ainsi que, pour les sociétés mentionnées au 1° du I, les effets de cette activité quant au respect des droits de l'homme et à la lutte contre la corruption. La déclaration peut renvoyer, le cas échéant, aux informations mentionnées dans le plan de vigilance prévu au I de l'article L. 225-102-4.

Lorsque la société établit une déclaration consolidée de performance extra-financière conformément au II, ces informations portent sur l'ensemble des entreprises incluses dans le périmètre de consolidation conformément à l'article L. 233-16.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du 1° ou du 2° du I.

IV. – Les sociétés définies au I ou au II qui sont sous le contrôle d'une société qui les inclut dans ses comptes consolidés conformément à l'article L. 233-16 ne sont pas tenues de publier de déclaration sur la performance extra-financière si la société qui les contrôle est établie en France et publie une déclaration consolidée sur la performance extra-financière conformément au II du présent article ou si la société qui les contrôle est établie dans un autre Etat membre de l'Union européenne et publie une telle déclaration en application de la législation dont elle relève.

V. – Pour les sociétés dont le total du bilan ou le chiffre d'affaires et le nombre de salariés excèdent des seuils fixés par décret en Conseil d'Etat, le cas échéant sur une base consolidée, les informations figurant dans les déclarations mentionnées au I et au II font l'objet d'une vérification par un organisme tiers indépendant, selon des modalités fixées par décret en Conseil d'Etat. Cette vérification donne lieu à un avis qui est transmis aux actionnaires en même temps que le rapport mentionné au deuxième alinéa de l'article L. 225-100.

VI. – Les sociétés qui s'acquittent de l'obligation énoncée au présent article sont réputées avoir satisfait à l'obligation prévue au 2° du I de l'article L. 225-100-1, pour ce qui concerne les indicateurs de performance de nature non financière.

Lorsque le rapport prévu au deuxième alinéa de l'article L. 225-100 ne comporte pas la déclaration prévue au I ou au II du présent article, toute personne intéressée peut demander au président du tribunal statuant en référé d'enjoindre, le cas échéant sous astreinte, au conseil d'administration ou au directoire, selon le cas, de communiquer les informations mentionnées au III. Lorsqu'il est fait droit à la demande, l'astreinte et les frais de procédure sont à la charge, individuellement ou solidairement selon le cas, des administrateurs ou des membres du directoire.

" } }, "LEGIARTI000037388900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037388900", "URL": "article/LEGI/ARTI/00/00/37/38/89/LEGIARTI000037388900.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 15 de l'ordonnance n° 2017-1180 du 19 juillet 2017, ces dispositions sont applicables aux rapports afférents aux exercices ouverts à compter du 1er août 2017.

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1° Pour toute société dont les titres sont admis aux négociations sur un marché réglementé ;

2° Pour toute société dont les titres ne sont pas admis aux négociations sur un marché réglementé.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du 1° ou du 2° du I.

" } }, "LEGIARTI000037526390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-11-02", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037526390", "URL": "article/LEGI/ARTI/00/00/37/52/63/LEGIARTI000037526390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - 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1° Pour toute société dont les titres sont admis aux négociations sur un marché réglementé ;

2° Pour toute société dont les titres ne sont pas admis aux négociations sur un marché réglementé.

III. – Dans la mesure nécessaire à la compréhension de la situation de la société, de l'évolution de ses affaires, de ses résultats économiques et financiers et des incidences de son activité, la déclaration mentionnée aux I et II présente des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité, ainsi que, pour les sociétés mentionnées au 1° du I, les effets de cette activité quant au respect des droits de l'homme et à la lutte contre la corruption et l'évasion fiscale. La déclaration peut renvoyer, le cas échéant, aux informations mentionnées dans le plan de vigilance prévu au I de l'article L. 225-102-4.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du 1° ou du 2° du I.

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1° Pour toute société dont les titres sont admis aux négociations sur un marché réglementé ;

2° Pour toute société dont les titres ne sont pas admis aux négociations sur un marché réglementé.

III. – Dans la mesure nécessaire à la compréhension de la situation de la société, de l'évolution de ses affaires, de ses résultats économiques et financiers et des incidences de son activité, la déclaration mentionnée aux I et II présente des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité, ainsi que, pour les sociétés mentionnées au 1° du I, les effets de cette activité quant au respect des droits de l'homme et à la lutte contre la corruption et l'évasion fiscale. La déclaration peut renvoyer, le cas échéant, aux informations mentionnées dans le plan de vigilance prévu au I de l'article L. 225-102-4.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du 1° ou du 2° du I.

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L2312-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022953", "@num": "L2323-13", "#text": "Code du travail - art. L2323-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027549181", "@num": "L2323-7-2", "#text": "Code du travail - art. L2323-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255543", "@num": "L2323-8", "#text": "Code du travail - art. L2323-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038620204", "@num": "R2312-9", "#text": "Code du travail - art. R2312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036409968", "@num": "R2323-1-3", "#text": "Code du travail - art. R2323-1-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035530991", "@num": "D533-16-1", "#text": "Code monétaire et financier - art. D533-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039369676", "@num": "L533-22-1", "#text": "Code monétaire et financier - art. L533-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038414149", "@num": "L524-2-1", "#text": "Code rural et de la pêche maritime - art. L524-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161273", "@fin": "2999-01-01", "#text": "Section 3 : Des assemblées d'actionnaires.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224809", "@fin": "2003-08-02", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224810", "@fin": "2004-06-26", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224811", "@fin": "2005-07-27", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224812", "@fin": "2010-07-14", "@num": "L225-102-1", "@etat": 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III. – Dans la mesure nécessaire à la compréhension de la situation de la société, de l'évolution de ses affaires, de ses résultats économiques et financiers et des incidences de son activité, la déclaration mentionnée aux I et II présente des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. La déclaration peut renvoyer, le cas échéant, aux informations mentionnées dans le plan de vigilance prévu au I de l'article L. 225-102-4.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du I du présent article ou du I de l'article L. 22-10-36.

IV. – Les sociétés définies au I ou au II et à l'article L. 22-10-36, qui sont sous le contrôle d'une société qui les inclut dans ses comptes consolidés conformément à l'article L. 233-16 ne sont pas tenues de publier de déclaration sur la performance extra-financière si la société qui les contrôle est établie en France et publie une déclaration consolidée sur la performance extra-financière conformément au II du présent article ou si la société qui les contrôle est établie dans un autre Etat membre de l'Union européenne et publie une telle déclaration en application de la législation dont elle relève.

Lorsque le rapport prévu au deuxième alinéa de l'article L. 225-100 ne comporte pas la déclaration prévue au I ou au II du présent article, toute personne intéressée peut demander au président du tribunal statuant en référé d'enjoindre, le cas échéant sous astreinte, au conseil d'administration ou au directoire, selon le cas, de communiquer les informations mentionnées au III ou à l'article L. 22-10-36. Lorsqu'il est fait droit à la demande, l'astreinte et les frais de procédure sont à la charge, individuellement ou solidairement selon le cas, des administrateurs ou des membres du directoire.

" } }, "LEGIARTI000043976907": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-08-03", "DATE_DEBUT": "2022-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043976907", "URL": "article/LEGI/ARTI/00/00/43/97/69/LEGIARTI000043976907.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 138 de la loi n° 2021-1104 du 22 août 2021, ces dispositions s'appliquent aux déclarations de performance extra-financière prévues à l'article L. 225-102-1 du code de commerce afférentes aux exercices comptables ouverts à compter du 1er juillet 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255562", "@num": "8", "#text": "Loi n° 47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000006341759", "@num": "148-2", "#text": "Décret n°67-236 du 23 mars 1967 - art. 148-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006343167", "@num": "193", "#text": "Décret n°67-236 du 23 mars 1967 - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "LEGIARTI000006516878", "@num": "116", "#text": "Loi n°2001-420 du 15 mai 2001 - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000223114", "@nortexte": "ECOX0000021L", "@numtexte": "2001-420", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-05-15" }, { "@id": "LEGITEXT000005632287", "#text": "Décret n°2002-221 du 20 février 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208325", "@num": "1", "#text": "Décret n°2002-221 du 20 février 2002 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006530463", "@num": "56", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530466", "@num": "57", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530497", "@num": "58", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530577", "@num": "64", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006530594", "@num": "65", "#text": "Ordonnance n°2004-604 du 24 juin 2004 - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804070", "@nortexte": "JUSX0400082R", "@numtexte": "2004-604", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-24" }, { "@id": "LEGIARTI000006267458", "@num": "17", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000048540025", "@num": "3", "#text": "Arrêté du 14 janvier 2009 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000020152123", "@nortexte": "JUSC0818602A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGIARTI000022473244", "@num": "225", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - 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\n

III. – Dans la mesure nécessaire à la compréhension de la situation de la société, de l'évolution de ses affaires, de ses résultats économiques et financiers et des incidences de son activité, la déclaration mentionnée aux I et II présente des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. La déclaration peut renvoyer, le cas échéant, aux informations mentionnées dans le plan de vigilance prévu au I de l'article L. 225-102-4.

La déclaration comprend notamment des informations relatives aux conséquences sur le changement climatique de l'activité de la société et de l'usage des biens et services qu'elle produit, à ses engagements sociétaux en faveur du développement durable, de l'économie circulaire, de la lutte contre le gaspillage alimentaire, de la lutte contre la précarité alimentaire, du respect du bien-être animal et d'une alimentation responsable, équitable et durable, aux accords collectifs conclus dans l'entreprise et à leurs impacts sur la performance économique de l'entreprise ainsi que sur les conditions de travail des salariés, aux actions visant à lutter contre les discriminations et promouvoir les diversités, aux actions visant à promouvoir la pratique d'activités physiques et sportives et aux mesures prises en faveur des personnes handicapées. Les informations relatives aux conséquences sur le changement climatique mentionnées à la première phrase du présent alinéa comprennent les postes d'émissions directes et indirectes de gaz à effet de serre liées aux activités de transport amont et aval de l'activité et sont accompagnées d'un plan d'action visant à réduire ces émissions, notamment par le recours aux modes ferroviaire et fluvial ainsi qu'aux biocarburants dont le bilan énergétique et carbone est vertueux et à l'électromobilité.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du I du présent article ou du I de l'article L. 22-10-36.

Lorsque le rapport prévu au deuxième alinéa de l'article L. 225-100 ne comporte pas la déclaration prévue au I ou au II du présent article, toute personne intéressée peut demander au président du tribunal statuant en référé d'enjoindre, le cas échéant sous astreinte, au conseil d'administration ou au directoire, selon le cas, de communiquer les informations mentionnées au III ou à l'article L. 22-10-36. Lorsqu'il est fait droit à la demande, l'astreinte et les frais de procédure sont à la charge, individuellement ou solidairement selon le cas, des administrateurs ou des membres du directoire.

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III. – Dans la mesure nécessaire à la compréhension de la situation de la société, de l'évolution de ses affaires, de ses résultats économiques et financiers et des incidences de son activité, la déclaration mentionnée aux I et II présente des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. La déclaration peut renvoyer, le cas échéant, aux informations mentionnées dans le plan de vigilance prévu au I de l'article L. 225-102-4.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du I du présent article ou du I de l'article L. 22-10-36.

Lorsque le rapport prévu au deuxième alinéa de l'article L. 225-100 ne comporte pas la déclaration prévue au I ou au II du présent article, toute personne intéressée peut demander au président du tribunal statuant en référé d'enjoindre, le cas échéant sous astreinte, au conseil d'administration ou au directoire, selon le cas, de communiquer les informations mentionnées au III ou à l'article L. 22-10-36. Lorsqu'il est fait droit à la demande, l'astreinte et les frais de procédure sont à la charge, individuellement ou solidairement selon le cas, des administrateurs ou des membres du directoire.

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L2312-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022953", "@num": "L2323-13", "#text": "Code du travail - art. L2323-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027549181", "@num": "L2323-7-2", "#text": "Code du travail - art. L2323-7-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035255543", "@num": "L2323-8", "#text": "Code du travail - art. L2323-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038620204", "@num": "R2312-9", "#text": "Code du travail - art. R2312-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036409968", "@num": "R2323-1-3", "#text": "Code du travail - art. R2323-1-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035530991", "@num": "D533-16-1", "#text": "Code monétaire et financier - art. D533-16-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340664", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039369676", "@num": "L533-22-1", "#text": "Code monétaire et financier - art. L533-22-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038414149", "@num": "L524-2-1", "#text": "Code rural et de la pêche maritime - art. L524-2-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161273", "@fin": "2999-01-01", "#text": "Section 3 : Des assemblées d'actionnaires.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146046", "@fin": "2999-01-01", "#text": "Chapitre V : Des sociétés anonymes.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133176", "@fin": "2999-01-01", "#text": "TITRE II : Dispositions particulières aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224809", "@fin": "2003-08-02", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2001-05-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224810", "@fin": "2004-06-26", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224811", "@fin": "2005-07-27", "@num": "L225-102-1", "@etat": "MODIFIE", "@debut": "2004-06-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006224812", "@fin": "2010-07-14", "@num": "L225-102-1", "@etat": 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III. – Dans la mesure nécessaire à la compréhension de la situation de la société, de l'évolution de ses affaires, de ses résultats économiques et financiers et des incidences de son activité, la déclaration mentionnée aux I et II présente des informations sur la manière dont la société prend en compte les conséquences sociales et environnementales de son activité. La déclaration peut renvoyer, le cas échéant, aux informations mentionnées dans le plan de vigilance prévu au I de l'article L. 225-102-4.

La déclaration comprend notamment des informations relatives aux conséquences sur le changement climatique de l'activité de la société et de l'usage des biens et services qu'elle produit, à ses engagements sociétaux en faveur du développement durable, de l'économie circulaire, de la lutte contre le gaspillage alimentaire, de la lutte contre la précarité alimentaire, du respect du bien-être animal et d'une alimentation responsable, équitable et durable, aux accords collectifs conclus dans l'entreprise et à leurs impacts sur la performance économique de l'entreprise ainsi que sur les conditions de travail des salariés, aux actions visant à lutter contre les discriminations et promouvoir les diversités, aux actions visant à promouvoir le lien Nation-armée et à soutenir l'engagement dans les réserves, aux actions visant à promouvoir la pratique d'activités physiques et sportives et aux mesures prises en faveur des personnes handicapées. Les informations relatives aux conséquences sur le changement climatique mentionnées à la première phrase du présent alinéa comprennent les postes d'émissions directes et indirectes de gaz à effet de serre liées aux activités de transport amont et aval de l'activité et sont accompagnées d'un plan d'action visant à réduire ces émissions, notamment par le recours aux modes ferroviaire et fluvial ainsi qu'aux biocarburants dont le bilan énergétique et carbone est vertueux et à l'électromobilité.

Ces informations font l'objet d'une publication librement accessible sur le site internet de la société.

Un décret en Conseil d'Etat précise les modalités de présentation et de publication de ces informations, selon que la société relève du I du présent article ou du I de l'article L. 22-10-36.

Lorsque le rapport prévu au deuxième alinéa de l'article L. 225-100 ne comporte pas la déclaration prévue au I ou au II du présent article, toute personne intéressée peut demander au président du tribunal statuant en référé d'enjoindre, le cas échéant sous astreinte, au conseil d'administration ou au directoire, selon le cas, de communiquer les informations mentionnées au III ou à l'article L. 22-10-36. Lorsqu'il est fait droit à la demande, l'astreinte et les frais de procédure sont à la charge, individuellement ou solidairement selon le cas, des administrateurs ou des membres du directoire.

" } }, "LEGIARTI000048535098": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048535098", "URL": "article/LEGI/ARTI/00/00/48/53/50/LEGIARTI000048535098.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 33 de l'ordonnance n° 2023-1142 du 6 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2025.

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art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGIARTI000006208326", "@num": "2", "#text": "Décret n°2002-221 du 20 février 2002 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000775209", "@nortexte": "JUSC0220073D", "@numtexte": "2002-221", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-20" }, { "@id": "LEGITEXT000005633058", "#text": "Arrêté du 30 avril 2002", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000413713", "@nortexte": "ATEP0210178A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "2002-04-30" }, { "@id": "LEGIARTI000006212440", "@num": "1", "#text": "Arrêté du 30 avril 2002 - 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I.-Toute société qui emploie, à la clôture de deux exercices consécutifs, au moins cinq mille salariés en son sein et dans ses filiales directes ou indirectes dont le siège social est fixé sur le territoire français, ou au moins dix mille salariés en son sein et dans ses filiales directes ou indirectes dont le siège social est fixé sur le territoire français ou à l'étranger, établit et met en œuvre de manière effective un plan de vigilance.

Les filiales ou sociétés contrôlées qui dépassent les seuils mentionnés au premier alinéa sont réputées satisfaire aux obligations prévues au présent article dès lors que la société qui les contrôle, au sens de l'article L. 233-3, établit et met en œuvre un plan de vigilance relatif à l'activité de la société et de l'ensemble des filiales ou sociétés qu'elle contrôle.

Le plan comporte les mesures de vigilance raisonnable propres à identifier les risques et à prévenir les atteintes graves envers les droits humains et les libertés fondamentales, la santé et la sécurité des personnes ainsi que l'environnement, résultant des activités de la société et de celles des sociétés qu'elle contrôle au sens du II de l'article L. 233-16, directement ou indirectement, ainsi que des activités des sous-traitants ou fournisseurs avec lesquels est entretenue une relation commerciale établie, lorsque ces activités sont rattachées à cette relation.

Pour les sociétés produisant ou commercialisant des produits issus de l'exploitation agricole ou forestière, ce plan comporte en particulier des mesures de vigilance raisonnable propres à identifier les risques et à prévenir la déforestation associée à la production et au transport vers la France de biens et de services importés.

Un arrêté définit les catégories d'entreprises mentionnées au quatrième alinéa du présent I.

Le plan a vocation à être élaboré en association avec les parties prenantes de la société, le cas échéant dans le cadre d'initiatives pluripartites au sein de filières ou à l'échelle territoriale. Il comprend les mesures suivantes :

1° Une cartographie des risques destinée à leur identification, leur analyse et leur hiérarchisation ;

2° Des procédures d'évaluation régulière de la situation des filiales, des sous-traitants ou fournisseurs avec lesquels est entretenue une relation commerciale établie, au regard de la cartographie des risques ;

3° Des actions adaptées d'atténuation des risques ou de prévention des atteintes graves ;

4° Un mécanisme d'alerte et de recueil des signalements relatifs à l'existence ou à la réalisation des risques, établi en concertation avec les organisations syndicales représentatives dans ladite société ;

5° Un dispositif de suivi des mesures mises en œuvre et d'évaluation de leur efficacité.

Le plan de vigilance et le compte rendu de sa mise en œuvre effective sont rendus publics et inclus dans le rapport de gestion mentionné au deuxième alinéa de l'article L. 225-100. Ils peuvent renvoyer, le cas échéant, aux informations en matière de durabilité prévues aux articles L. 232-6-3 et L. 233-28-4\n

Un décret en Conseil d'Etat peut compléter les mesures de vigilance prévues aux 1° à 5° du présent article. Il peut préciser les modalités d'élaboration et de mise en œuvre du plan de vigilance, le cas échéant dans le cadre d'initiatives pluripartites au sein de filières ou à l'échelle territoriale.

II.-Lorsqu'une société mise en demeure de respecter les obligations prévues au I n'y satisfait pas dans un délai de trois mois à compter de la mise en demeure, la juridiction compétente peut, à la demande de toute personne justifiant d'un intérêt à agir, lui enjoindre, le cas échéant sous astreinte, de les respecter.

Le président du tribunal, statuant en référé, peut être saisi aux mêmes fins.

[Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2017-750 DC du 23 mars 2017.]

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Article 2 ENTIEREMENT_MODIF (Décret n° 2002-221 du 20 février 2002 pris pour l'application de l'article L. 225-102-1 du code de commerce et modifiant le décret n° 67-236 du 23 mars 1967 sur les sociétés commerciales)