France: New law extends "social reporting" obligations on employers

A law adopted in July 2010 extends an obligation to all French companies with at least 500 employees to include social and environmental information, including employment-related data, in their annual reports.

Corporate social responsibility legislation adopted in 2001 introduced an obligation on stock exchange-quoted companies to include in their annual report information on the way in which they take into account the social and environmental consequences of their activities, and on their "societal commitments in favour of sustainable development".