{ "article": { "LEGIARTI000025555028": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025555028", "URL": "article/LEGI/ARTI/00/00/25/55/50/LEGIARTI000025555028.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025559562", "@num": "225", "#text": "LOI n° 2010-788 du 12 juillet 2010 - art. 225 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000025559552", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025554995", "@fin": "2999-01-01", "#text": "Chapitre Ier : Simplification de la vie statutaire des entreprises", "@debut": "2012-03-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025555007", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES À LA SIMPLIFICATION DU DROIT DES ENTREPRISES", "@debut": "2012-03-24" } ] }, "@cid": "JORFTEXT000025553296", "@nor": "EFIX1127393L", "@num": "2012-387", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025553296", "@c_titre_court": "LOI n° 2012-387 du 22 mars 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1)", "@debut": "2012-03-24", "@id_txt": "LEGITEXT000025554994", "@c_titre_court": "LOI n°2012-387 du 22 mars 2012" } ], "@date_publi": "2012-03-23", "@date_signature": "2012-03-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025555028", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025553377", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L225-102-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- LOI n° 2010-788 du 12 juillet 2010
\n Art. 225\n
\n

\n
\n
" } }, "LEGIARTI000025559552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-03", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025559552", "URL": "article/LEGI/ARTI/00/00/25/55/95/LEGIARTI000025559552.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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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. \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.

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.

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.

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 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.

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.

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.

" } }, "LEGIARTI000025559562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "225", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025559562", "URL": "article/LEGI/ARTI/00/00/25/55/95/LEGIARTI000025559562.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022962736", "@num": "8", "#text": "Loi n°47-1775 du 10 septembre 1947 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000684004", "@numtexte": "47-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-09-10" }, { "@id": "LEGIARTI000025555028", "@num": "12", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000025559552", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022962739", "@num": "L524-2-1", "#text": "Code rural - art. L524-2-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024039848", "@num": "L511-35", "#text": "Code monétaire et financier - art. L511-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022962754", "@num": "L322-26-2-2", "#text": "Code des assurances - art. L322-26-2-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022962743", "@num": "L114-17", "#text": "Code de la mutualité - art. L114-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022472785", "@fin": "2999-01-01", "#text": "CHAPITRE IER : DISPOSITIONS RELATIVES AUX ENTREPRISES ET A LA CONSOMMATION", "@debut": "2010-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022472797", "@fin": "2999-01-01", "#text": "TITRE VI : GOUVERNANCE", "@debut": "2010-07-14" } ] }, "@cid": "JORFTEXT000022470434", "@nor": "DEVX0822225L", "@num": "2010-788", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-788 du 12 juillet 2010 portant engagement national pour l'environnement (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022470434", "@c_titre_court": "LOI n° 2010-788 du 12 juillet 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-788 du 12 juillet 2010 portant engagement national pour l'environnement (1)", "@debut": "2010-07-14", "@id_txt": "LEGITEXT000022472766", "@c_titre_court": "LOI n° 2010-788 du 12 juillet 2010" } ], "@date_publi": "2010-07-13", "@date_signature": "2010-07-12", "@num_parution_jo": "0160" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022473244", "@fin": "2012-03-24", "@num": "225", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025559562", "@fin": "2999-01-01", "@num": "225", "@etat": "VIGUEUR", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022471678", "@fin": "2999-01-01", "@num": "225", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code de commerce
\nArt. L225-102-1\n
\n

-Code de la mutualité
\nArt. L114-17\n
\n

-Code monétaire et financier
\nArt. L511-35 \n
\n

A modifié les dispositions suivantes :

-Code des assurances
\nArt. L322-26-2-2\n
\n

-Code rural et de la pêche maritime
\n
\nArt. L524-2-1 \n
\n

A modifié les dispositions suivantes :

-Loi n° 47-1775 du 10 septembre 1947
\nArt. 8\n
\n

\n
VII.-Le présent article est applicable aux exercices qui ont été ouverts après le 31 décembre 2011." } } }, "article_lien": [ { "article_id": "LEGIARTI000025559552", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555028", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025559562", "cible": true, "cidtexte": "JORFTEXT000025553296", "id": "LEGIARTI000025555028", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025555028", "liens_entrants": true }

Article 12 ENTIEREMENT_MODIF (LOI n° 2012-387 du 22 mars 2012 relative à la simplification du droit et à l'allégement des démarches administratives (1))