{ "article": { "LEGIARTI000045288739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045288739", "URL": "article/LEGI/ARTI/00/00/45/28/87/LEGIARTI000045288739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045293873", "@num": "L225-102-1", "#text": "Code de commerce - art. L225-102-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045288658", "@fin": "2999-01-01", "#text": "Titre Ier : RELATIF AU DÉVELOPPEMENT DE LA PRATIQUE POUR LE PLUS GRAND NOMBRE", "@debut": "2022-03-04" } ] }, "@cid": "JORFTEXT000045287568", "@nor": "MENX2105502L", "@num": "2022-296", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-296 du 2 mars 2022 visant à démocratiser le sport en France (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045287568", "@c_titre_court": "LOI n°2022-296 du 2 mars 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-296 du 2 mars 2022 visant à démocratiser le sport en France (1)", "@debut": "2022-03-04", "@id_txt": "LEGITEXT000045288657", "@c_titre_court": "LOI n°2022-296 du 2 mars 2022" } ], "@date_publi": "2022-03-03", "@date_signature": "2022-03-02", "@num_parution_jo": "0052" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045288739", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045287598", "@fin": "2999-01-01", "@num": "27", "@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
" } }, "LEGIARTI000045293873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225-102-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-07-01", "DATE_DEBUT": "2022-03-04" } }, "META_COMMUN": { "ID": "LEGIARTI000045293873", "URL": "article/LEGI/ARTI/00/00/45/29/38/LEGIARTI000045293873.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 - 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 - 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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. 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 (V)", "@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. 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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.

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. 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.

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 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.

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 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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Article 27 ENTIEREMENT_MODIF (LOI n° 2022-296 du 2 mars 2022 visant à démocratiser le sport en France (1))