CSR and regeneration glossary

154 terms on CSR, climate, nature, work and reporting, defined in a few sentences and linked to a reference source.

E

ESUS accreditation (solidarity enterprise of social utility) Social and work

An accreditation granted by the French State (DREETS) to social and solidarity economy enterprises whose main objective is social utility, which weighs significantly on their accounts, that cap pay gaps and whose securities are not listed. Granted for five years (two for companies under three years old), it opens access to solidarity employee savings and certain tax benefits.

See also: Social and solidarity economy (SSE)

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G

Gender equality at work Social and work

Equal treatment and equal pay between women and men. In France, companies with at least 50 employees publish each year, by 1 March, a Gender Equality Index scored out of 100. Pay Transparency Directive (EU) 2023/970 was due to be transposed by 7 June 2026; the French bill presented in September 2026 would replace the Index with new indicators.

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H

Human rights (UN Guiding Principles) Social and work

The UN Guiding Principles on Business and Human Rights, endorsed in 2011, rest on three pillars: the State duty to protect, the corporate responsibility to respect, and access to remedy. Companies are expected to make a policy commitment, carry out human rights due diligence and remediate adverse impacts they cause or contribute to.

See also: Due diligence

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L

Local embeddedness Social and work

The extent to which a company is rooted in its local area: local jobs, purchases from nearby suppliers, cooperation with local authorities, associations and neighbouring businesses, and contribution to local resources and skills. A lever of economic resilience, it is a common focus of CSR approaches in micro, small and medium-sized enterprises.

See also: Stakeholders

O

Obligation to employ disabled workers (OETH) Social and work

The obligation for any French employer with at least 20 employees to have 6% of its average annual workforce made up of eligible beneficiaries, notably recognised disabled workers. It is reported through the DSN payroll declaration. If the rate is not met, the company pays a contribution collected by Urssaf for Agefiph; certain purchases from sheltered and adapted enterprises reduce it.

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Q

Quality of working life and working conditions (QVCT) Social and work

An approach that seeks to reconcile better working conditions, employee health and company performance by acting on work content and organisation, management, social dialogue and work-life balance. Stemming from the French national cross-industry agreement of 9 December 2020, the concept replaced quality of working life (QVT) in mandatory bargaining under the Act of 2 August 2021.

See also: Social dialogue

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S

Skills-based corporate philanthropy Social and work

The provision of employees, free of charge and during working hours, to a public-interest organisation. Valued at cost (salary and social charges, capped at three times the French social security ceiling per employee), it qualifies for the tax reduction under Article 238 bis of the French Tax Code: 60%, within a limit of €20,000 or 0.5% of turnover excluding VAT.

See also: Corporate philanthropy (France)

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Social and Economic Committee (CSE) Social and work

The employee representative body required in French companies with at least 11 employees for 12 consecutive months, created in 2017 by merging staff delegates, the works council and the health and safety committee. From 50 employees, it is consulted on strategic orientations, the economic situation and social policy, including their environmental consequences.

See also: Social dialogue

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Social and solidarity economy (SSE) Social and work

A way of doing business defined in France by the Act of 31 July 2014, bringing together associations, cooperatives, mutuals, foundations and commercial companies that meet its principles: an aim other than profit-sharing alone, democratic governance, profits mainly devoted to maintaining or developing the activity, and mandatory non-distributable reserves.

See also: ESUS accreditation (solidarity enterprise of social utility)

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Social dialogue Social and work

According to the International Labour Organization, all types of negotiation, consultation and exchange of information between representatives of governments, employers and workers on economic and social matters of common interest. Within a company, it takes the form of collective bargaining, employee representative bodies such as the CSE, and direct employee voice.

See also: Social and Economic Committee (CSE)

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Sustainable procurement Social and work

A purchasing policy that weighs social and environmental criteria alongside price and quality, and considers the effect of purchases on suppliers. ISO 20400 provides the guidelines.

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V

Value sharing (employee profit-sharing) Social and work

Schemes giving employees a share in company results: statutory profit-sharing (mandatory from 50 employees), incentive schemes, the value-sharing bonus and employer contributions to employee savings plans. Since 1 January 2025, the French Act of 29 November 2023 requires, on an experimental basis, companies with 11 to 49 employees and net profit of at least 1% of turnover for three consecutive years to set one up.

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Definitions checked in October 2026 against the sources cited. Spotted an error or a regulatory change? Report it in the Agora.

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