BDESE: Complete guide to the economic, social and environmental database
The Database of Economic, Social and Environmental Data (BDESE) is a fundamental tool for social dialogue within companies with employees. Established by the French Labor Code, it represents a mechanism for transparency and information sharing between management and employee representatives.
In companies with over 50 employees, the BDESE(Economic, Social and Environmental Data Base) is a mandatory tool. It centralizes information useful for dialogue between management and employee representatives.
Initially focused on economic and social aspects, the BDESE now includes environmental issues. It thus becomes a lever for sharing CSR data more effectively, monitoring commitments over time, and reinforcing internal transparency.
In this article, we explain the purpose of the BDESE, what it should contain, and how to set it up in a simple and useful way. The aim is to turn it into a practical tool for management and dialogue.
Contents
Legal framework and companies concerned
The introduction of the BDESE is compulsory for all companies with at least 50 employees. The content of the BDESE varies according to the size of the organization:
- For companies with fewer than 300 employees
- For companies with 300 or more employees
Social and environmental data must be made available to the Social and Economic Committee (CSE ) and trade union delegates to facilitate mandatory consultations and negotiations.
Structure and Content Mandatory
💼 Economic and Financial Information
The BDESE must contain precise information on :
- Investments and financial position
- Economic and technological evolution
- Research and development policy
- Using tax credits
👥 Social Data and Employment
Social data includes
- Workforce trends by professional category
- Gender equality in the workplace
- Working conditions and training
- Executive compensation
🌱 Environmental aspect
Environmental information in the BDESE includes :
- The company's environmental policy
- Impact reduction measures
- Resource and waste management
- The carbon footprint, often derived from a carbon balance sheet
🛠️ Installation and Accessibility
Setting up a company's BDESE requires rigorous organization:
- Definition of access conditions
- Organization of social and cultural activities
- Securing confidential data
- User training
IT support is mandatory for companies with more than 300 employees, but optional for smaller structures.
Role in Social Dialogue
The BDESE plays a fundamental role in social dialogue, serving as a reference tool for exchanges between management and employee representatives. In particular, it helps to structure and facilitate the recurring consultations of the Social and Economic Committee (CSE), by providing elected representatives with key information on the company's economic, social and environmental situation.
Thanks to this centralized database, employee representatives can analyzeworkforce trends, working conditions and investment management, and put forward proposals tailored to the challenges facing the organization.
In addition, the BDESE is essential for mandatory negotiations on pay,professional equality, job management and career paths. By providing a comprehensive, up-to-date overview of pay policies and working conditions, it helps to ensure that discussions are objective, and to reach fairer, more balanced agreements.
It is also an essential tool for monitoring social indicators, particularly in terms of training, diversity and health and safety in the workplace. These data make it possible to assess the impact of HR policies implemented, and to adjust strategies in line with employee needs and market trends.
Finally, the BDESE plays a key role in informing employee representatives, giving them access to accurate, reliable data to help them carry out their duties. It thus fosters more transparent governance, more informed decision-making and a calmer social climate, reinforcing trust and collaboration between the company's various stakeholders.
Management and updates
The data in the BDESE must be updated regularly:
- Monthly or quarterly information by section
- Annual update of strategic data
- Retention of historical data over several years
Good Practices and Recommendations
For efficient management of the BDESE :
- Clearly structuring information
- Define update processes
- Training stakeholders
- Ensuring data security
The BDESE is much more than a simple legal obligation. It is a genuine tool for social management and dialogue within the company. Its implementation and regular updating ensure the necessary transparency between management and employee representatives.
Companies must ensure that :
- Strict compliance with legal obligations
- Adapt content to their size and sector
- Guaranteeing access to information
- Maintain data quality and timeliness
Moving towards Corporate Social Responsibility (CSR)
The recent development of the BDESE, which includes an environmental component, reflects current concerns about CSR and sustainable development. This database is thus becoming a strategic tool for steering the company's overall performance, beyond just economic and social aspects. It can integrate elements from the DPEF and be aligned with the NFRD.
Conclusion
In conclusion, the BDESE has established itself as a central tool for modern social dialogue, enabling companies to structure their internal CSR communication and facilitate exchanges with employee representative bodies. Its success depends on methodical implementation and regular updating of information, thus guaranteeing its usefulness for all stakeholders.
The CSR materiality matrix can help identify the most relevant environmental information to include in the BDESE. It is also a good idea to include the results of LCA calculations and information on CO2 emission factors. For companies going further, information on scope 4 and carbon offset projects may also be relevant. Finally, the possibility of a carbon balance subsidy can be mentioned.