Forum. Let’s start from a simple observation : a company that licenses it, pollutes and does not form its employees, costs of more expensive to the company than a recruiting company, to limit its carbon emissions and developing the employability of its employees. Therefore, it is not just today that a company taking into consideration its impact on social, economic and ecological pay the same contributions that a company less virtuous. This is not efficient, because nothing encourages a company to take these factors into account in its growth strategy.
The current obligations in terms of social and environmental responsibility (CSR) mainly relate to large firms, but they remain, in reality, more an object of marketing as a subject of governance. So we need to move from an obligation of means to obligation of results, and generalize to all companies. It is necessary to redefine the system of levy tax and social welfare on the companies according to their balance sheets social and environmental, and not only accounting.
A citizen, whether he is a consumer, applicant or employee, must be able to differentiate between two companies working in the same sector
The data exist to do this, particularly through the social and labour declaration name (DSN), the foundations of social and economic data (SED) and Legifrance. The DSN is based on the unique transmission, and monthly cloud data from the payroll and the reporting of events.
These same data can be reused and synthesized to provide an annual pre-assessment to each company, according to the same operation as the tax on the income of individuals. Each section of the CSR – social impact (growth of the salary mass, rate of work accidents…), environmental impact (rate of reimbursement to public transportation, convention of recycling with a company authorized…),…
