{ "article": { "LEGIARTI000035251244": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035251244", "URL": "article/LEGI/ARTI/00/00/35/25/12/LEGIARTI000035251244.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035255453", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000035251215", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions relatives à la publication d'informations extra-financières par certaines sociétés", "@debut": "2017-07-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000035251217", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS MODIFIANT LE CODE DE COMMERCE", "@debut": "2017-07-22" } ] }, "@cid": "JORFTEXT000035250851", "@nor": "ECOT1711290R", "@num": "2017-1180", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2017-1180 du 19 juillet 2017 relative à la publication d'informations non financières par certaines grandes entreprises et certains groupes d'entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000035250851", "@c_titre_court": "Ordonnance n° 2017-1180 du 19 juillet 2017" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2017-1180 du 19 juillet 2017 relative à la publication d'informations non financières par certaines grandes entreprises et certains groupes d'entreprises", "@debut": "2017-07-22", "@id_txt": "LEGITEXT000035251214", "@c_titre_court": "Ordonnance n°2017-1180 du 19 juillet 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-07-21", "@date_signature": "2017-07-19", "@num_parution_jo": "0169" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000035251244", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000035250875", "@fin": "2999-01-01", "@num": "1", "@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
" } }, "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 - 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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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(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. 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": "LEGIARTI000006224725", "@num": "L225-100", "#text": "Code de commerce - art. L225-100", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224769", "@num": "L225-100-1", "#text": "Code de commerce - art. L225-100-1", "@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": "LEGIARTI000034291360", "@num": "L225-102-4", "#text": "Code de commerce - art. L225-102-4", "@sens": "source", "@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": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@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. 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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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.

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 et de la lutte contre le gaspillage alimentaire, 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 et aux actions visant à lutter contre les discriminations et promouvoir les diversités.

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.

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Article 1 ENTIEREMENT_MODIF (Ordonnance n° 2017-1180 du 19 juillet 2017 relative à la publication d'informations non financières par certaines grandes entreprises et certains groupes d'entreprises)