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La mission de l'expert-comptable porte sur tous les éléments d'ordre économique, financier, social ou environnemental nécessaires à la compréhension de la politique sociale de l'entreprise, des conditions de travail et de l'emploi.

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A modifié les dispositions suivantes :

-Code du travail
\nArt. L2312-18, Art. L2312-21, Art. L2312-23, Sct. Sous-paragraphe 4 : La base de données économiques, sociales et environnementales, Art. L2312-36, Art. L3341-6, Sct. Chapitre V : Congés et formation économique, sociale, environnementale et syndicale des salariés appelés à exercer des fonctions syndicales., Sct. Section 1 : Formation économique, sociale, environnementale et syndicale, Sct. Section 2 : Congés de formation économique, sociale, environnementale et syndicale, Art. L2145-1, Art. L2145-6, Art. L2145-5, Art. L2145-7, Art. L2145-9, Art. L2145-10, Art. L2145-11, Art. L2145-13, Art. L1232-12, Art. L2135-11, Art. L2315-63, Art. L3142-58, Art. L3142-59, Art. L3341-3, Art. L2315-89\n
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A créé les dispositions suivantes :

-Code du travail
\nArt. L2315-87-1 \n
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A créé les dispositions suivantes :

-Code du travail
\nArt. L2315-91-1\n
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Article L2315-91-1 AUTONOME VIGUEUR, en vigueur depuis le 25/08/2021 (Code du travail)