COMPLIANCE Turnover / RISKS AND CONSEQUENCES Excessive employee turnover presents several risks for the company, such as knowledge loss, disorganised teams, delays in customer service, heavier workloads for some employees (which can affect productivity and quality of working life), and extra financial costs. / MEANS OF CONTROL In 2023, retaining talented staff and preparing them for new responsibilities was key to reducing absenteeism and staff turnover. Among the most representative actions, we can note: • Encouraging internal promotion, a key driver of motivation. Transparency on career development opportunities requires publication twice a month of the positions vacant internally; • A “Pépin” programme aimed at preparing and/or attracting new talent with a view to anticipating departures over the long term. The aim is to prepare Branch Managers within 18 to 36 months, by giving them a main assignment as well as cross-functional assignments, so that they gain a better understanding of the workings of the company; • Two complementary training programmes have been set up: Altius and Premium. Altius (“higher”) aims to prepare high-potential employees for new responsibilities through an eight-day training course focusing on management and leadership, sales performance and customer culture. Premium also aims to prepare people for new responsibilities, but is more focused on management positions; • A new edition of the employee satisfaction barometer was rolled out in 2023; • The architecture of the annual appraisal interview tools has been redesigned to improve the process, by training managers to improve their exchanges with their staff. / KEY INDICATOR The key indicator is the rate of voluntary turnover (employee-initiated termination of contract), with a target of 10% by 2022. The voluntary turnover rate has risen and is now back above the Group's target of 10%: in 2023, the Group's efforts to retain its employees have not completely contained the pressure on resources in the employment market and the resulting increase in the number of departures. THE MANDATORY SOCIAL THEMES OF THE DECLARATION OF NON-FINANCIAL PERFORMANCE Article L. 225-102-1, 2°-III of the French Commercial Code requires the Declaration of Non-Financial Performance to mention the collective agreements concluded in the company and their impact on the company's economic performance as well as on the working conditions of employees. Several DESCOURS & CABAUD subsidiaries are subject to legal obligations in terms of obligatory annual negotiations with the social partners. In 2023, 25 Group entities in France signed a total of 42 agreements on various subjects such as the NAO and the organisation of working time. In France, 36 subsidiaries had fewer than 50 employees at 31/12/2023. Since 2019, all French subsidiaries have had a policy or agreement on the right to disconnect from work. Outside France, three agreements were signed, although it should be noted that some local laws favour branch agreements rather than company agreements. The Group’s voluntary turnover rate Target 10% 6% 5% 7% 8% 9% 10% 11% 12% 13% 2021 2022 2023 10.19% 9.41% 11.45% 41 DECLARATION OF NON-FINANCIAL PERFORMANCE 2023_DESCOURS & CABAUD
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