What is the purpose of the HR social balance sheet?

Does your company have a minimum of 300 employees? Then you are required to draw up a social balance sheet. You will have to submit a social balance sheet to the works council every year. However, most employers do not really understand the value of a social balance sheet. This article will explain what exactly a social report is.

What is a social report?

A social report is an information tool that summarises the company's main social information. It gives you an overview of the social health of your company and the situation of each employee, based on a document with figures. As a result, a social balance sheet can identify the difficulties and internal dysfunctions of your organisation. Thus, you can anticipate and put in place an adequate policy in order to avoid poor human resources management. Thanks to an HR social balance sheet, you can also follow the history of your company's operations over several years. A social balance sheet also aims to observe and report on the evolution of the personnel. It also shows you how you stand out with your employees. To do this, a social report evaluates the advantages you offer them. It also allows you to create relevant guides so that you can make the right decisions for your organization. A social report is also a tool to help you in the social dialogues of employees with employee representatives. It is also used to better develop all types of projections and forecasts for your company. Here you will find out more about a company's human resources balance sheet.

What should a social balance sheet contain?

A social balance sheet contains information on the picture of employment in your company: the number of fixed-term and permanent contracts according to age, gender, nationality and seniority. It also shows the number of external workers and disabled workers. It also shows the number of absenteeism and the number of departures such as the end of fixed-term contracts, the end of trial periods or resignations. A company social balance sheet also contains the remuneration and charges of personnel, i.e. total personnel costs, the difference between high and low salaries, as well as any other form of benefit: public holidays, paid leave, etc. The statements of health and safety conditions of personnel are also present in a human resources balance sheet. This is made up of the number of accidents at work, occupational diseases, weekly rest periods, compensatory rest and incapacity. You can also find the working hours in normal time and during the night. The amounts of expenditure allocated to the development of the company are also shown in this balance sheet. It also contains information on the number of training courses and industrial relations, including dialogues between human resources representatives and management.

Procedure for drawing up a social balance sheet

After drawing up a social balance sheet, you must then submit it to the Economic and Social Committee for its opinion. The head of the company must inform the members of the ESC of your company's draft social balance sheet at least 15 days before the date of their meeting. The meeting of the Economic and Social Committee must take place within 4 months after the end of the year concerned by the social balance sheet. The ESC will then have to give a written opinion. 15 days after the ESC meeting, the social balance sheet and the minutes of the ESC's agreement must be submitted to the labour inspectorate and the trade union delegates. The social balance sheet must eventually be integrated into the company's economic and social database.

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