La loi Rebsamen a regroupé les obligations récurrentes d’information-consultation du comité d’entreprise en trois rendez-vous annuels portant sur les orientations stratégiques du cabinet, sa situation économique et financière ainsi que sur sa politique sociale, les conditions de travail et l’emploi. Afin que ces consultations soient menées à bien, l’employeur doit mettre plusieurs informations à la disposition du comité via la base de données économiques et sociales (BDES).
Mais jusqu’à présent, les informations devant figurer dans la BDES au titre de la situation économique et financière du cabinet et de sa politique sociale n’étaient pas fixées. Cette lacune est aujourd’hui comblée.
Précision : les informations à intégrer dans la BDES sont principalement celles qui devaient auparavant figurer dans le rapport unique pour les cabinets de moins de 300 salariés ou, pour ceux d’au moins 300 salariés, dans le rapport annuel d’ensemble et le bilan social.
Ainsi, concernant la situation économique et financière du cabinet, l’employeur doit notamment renseigner le chiffre d’affaires, les bénéfices ou les pertes constatées et les investissements réalisés.
Pour la consultation relative à la politique sociale du cabinet, l’employeur a l’obligation de communiquer, entre autres, les informations liées à l’évolution de l’emploi, aux qualifications et à la formation.
Par ailleurs, une rubrique de la BDES doit être consacrée à l’égalité professionnelle entre les hommes et les femmes dans le cabinet. Cette dernière comprend, entre autres, une analyse de la situation comparée des hommes et des femmes pour chacune des catégories professionnelles du cabinet (embauche, formation, qualification…), une analyse des écarts de salaire et de déroulement de carrière ainsi que, nouveauté de la loi Travail, la part des femmes et des hommes au sein du conseil d’administration.
En complément : la loi Travail a également élargi le champ d’application de la BDES en précisant qu’elle servait désormais de support aux informations trimestrielles du comité d’entreprise dans les structures d’au moins 300 salariés.
Décret n° 2016-868 du 29 juin 2016, JO du 30
Article 18, loi n° 2016-1088 du 8 août 2016, JO du 9
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