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L'accord prévu à l'article L. 2321-2 fixe la liste des thèmes tels que l'égalité professionnelle, soumis à l'avis conforme du conseil d'entreprise. La formation professionnelle constitue un thème obligatoire.

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Le conseil d'entreprise peut être institué par accord d'entreprise conclu dans les conditions prévues au premier alinéa de l'article L. 2232-12. Cet accord est à durée indéterminée. Il peut également être constitué par accord de branche étendu pour les entreprises dépourvues de délégué syndical.
\n
L'accord précise les modalités selon lesquelles les négociations se déroulent au niveau des établissements.

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Article L2321-3 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2018 (Code du travail)