The 3 mandatory annual CSE consultations (L2312-17): strategic orientations, economic situation, social policy — 2026 chartered accountant methodology
The 3 mandatory annual CSE consultations (strategic orientations, economic and financial situation, social policy): legal framework L2312-17, expert audit methodology, calendar, employer funding, majority agreement to adapt periodicity.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Updated 21 May 2026 — Since the Macron ordinances of 22 September 2017, the CSE (Comité Social et Économique) in companies of 50+ employees is consulted three times a year on three distinct subjects: strategic orientations (L2312-24), economic and financial situation (L2312-25) and social policy, working conditions and employment (L2312-26). These 3 mandatory annual consultations, grouped under article L2312-17, constitute the heart of social dialogue in France. For each, the CSE can appoint a chartered accountant under statutory expertise (L2315-78) — funded 100% by the employer (except strategic orientations where the CSE pays 20%). This guide details the expert audit methodology for each consultation, the 2026 calendar, statutory deadlines and adaptation options through majority agreement.
<div class="featured-snippet"> The 3 mandatory annual CSE consultations are defined by <a href="https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035650792">article L2312-17 of the French Labour Code</a>: (1) <strong>strategic orientations</strong> (L2312-24) funded 80% employer / 20% CSE, (2) <strong>economic and financial situation</strong> (L2312-25) funded 100% employer, (3) <strong>social policy, working conditions and employment</strong> (L2312-26) funded 100% employer. A majority company agreement may extend their periodicity to 3 years maximum (L2312-19). For each consultation, the CSE may appoint a chartered accountant under statutory expertise L2315-78, within statutory deadlines of 2 to 4 months. </div>Legal framework of the 3 annual consultations (L2312-17 et seq.)#
Article L2312-17 of the French Labour Code lists the three mandatory consultations:
| # | Consultation | Article | Employer funding | Statutory deadline |
|---|---|---|---|---|
| 1 | Strategic orientations of the company | L2312-24 | 80% (unless more favourable agreement) | 1 to 3 months |
| 2 | Economic and financial situation | L2312-25 | 100% | 1 to 2 months |
| 3 | Social policy, working conditions and employment | L2312-26 | 100% | 1 to 2 months |
For each consultation, the employer makes the BDESE available (articles R2312-8 to R2312-12) in advance and organises the consultation plenary meeting. The CSE may appoint a chartered accountant under statutory expertise (L2315-78) for each consultation. The CSE's opinion is purely consultative — the employer is not bound — but the absence of a loyal consultation can suspend strategic projects and engage the employer's civil and criminal liability (obstruction).
Consultation 1 — Strategic orientations of the company (L2312-24)#
Scope#
The consultation on strategic orientations covers:
- Strategic choices: market positioning, growth axes, envisaged M&A, outsourcing, reorganisations.
- Consequences on activity, employment, evolution of jobs and skills: planned recruitments, job cuts, mobility.
- Vocational training orientations: skills development plan, training budget, articulation with the personal training account (CPF).
- Environmental consequences since the 2021 Climate Law: ecological transition, transition plan, ESG indicators.
Expert audit methodology#
Our statutory L2315-78 audit on this consultation is structured in 5 phases over 6 to 10 weeks:
- Phase 1 (weeks 1-2) — BDESE audit and collection of strategic documents (three-year plan, business plan, forecasts, ongoing M&A projects).
- Phase 2 (weeks 2-4) — Contradictory analysis of strategy: consistency with consolidated accounts, weak signals (margin deterioration, customer dependence, supplier fragility).
- Phase 3 (weeks 4-6) — Evaluation of social consequences: job impact matrix, employment scenarios (central and alternative).
- Phase 4 (weeks 6-8) — ESG indicators and climate transition plan analysis.
- Phase 5 (weeks 8-10) — Written report to elected members + pedagogical debriefing at plenary meeting + support in drafting the CSE's opinion.
Funding: 80% employer / 20% CSE (unless agreement)#
Funding of this consultation is shared by default: 80% borne by the employer, 20% borne by the CSE on its AEP budget. However, a majority company agreement may provide for 100% employer funding — this is a classic CSE claim during negotiations.
Indicative 2026 fees#
| Company headcount | Range HT |
|---|---|
| 50 – 299 employees | EUR 6,000 – 12,000 |
| 300 – 999 employees | EUR 12,000 – 22,000 |
| 1,000 – 5,000 employees | EUR 22,000 – 40,000 |
| Groups > 5,000 employees | EUR 40,000 – 80,000 |
Consultation 2 — Economic and financial situation (L2312-25)#
Scope#
The consultation on the economic and financial situation is the most "accounting" of the three. It covers:
- Annual accounts: balance sheet, income statement, notes.
- Consolidated accounts (if company within a group).
- Financial structure: equity, debt, cash, working capital.
- Intra-group financial flows (management fees, royalties, transfer prices) and with shareholders (dividends, interest).
- Public aid received: R&D tax credit (CIR), JEI status, exemptions, tax credits.
- N+1 to N+3 outlook (consistency with audited accounts).
Expert audit methodology#
Phases 1-2: balance sheet and income statement audit. Phases 3-4: contradictory analysis of intra-group flows (often the critical point for international groups). Phase 5: report + debriefing. Total: 5 to 8 weeks.
The CSE's chartered accountant can request from the employer confidential documents not published (analytical accounts by BU, rolling forecasts, detailed intra-group flows). In case of refusal, the CSE may refer the matter to the tribunal judiciaire under interim relief proceedings within 8 days.
Funding: 100% employer#
L1233-35-1 by reference to L2315-78 — full company funding, no CSE co-funding.
Indicative 2026 fees#
| Company headcount | Range HT |
|---|---|
| 50 – 299 employees | EUR 8,000 – 15,000 |
| 300 – 999 employees | EUR 15,000 – 25,000 |
| 1,000 – 5,000 employees | EUR 25,000 – 45,000 |
| Groups > 5,000 employees | EUR 45,000 – 90,000 |
Consultation 3 — Social policy, working conditions and employment (L2312-26)#
Scope#
The consultation on social policy is the broadest of the three. It covers 17 sub-themes: employment and qualifications evolution, multi-year training programme, apprenticeship, internship reception conditions, working conditions, leave and working time arrangement, working hours, gender equality, employee expression rights, compensation evolution, disabled workers, professional insertion, employment retention, anti-discrimination, hygiene and safety, workplace accidents and occupational diseases, occupational medicine.
Expert audit methodology#
Phases 1-3: HR and social policy audit (payroll, training, working conditions, safety, equality). Phase 4: accident and psychosocial risk indicator analysis. Phase 5: recommendations and report. Total: 6 to 8 weeks.
Funding: 100% employer#
Indicative 2026 fees#
| Company headcount | Range HT |
|---|---|
| 50 – 299 employees | EUR 6,000 – 12,000 |
| 300 – 999 employees | EUR 12,000 – 20,000 |
| 1,000 – 5,000 employees | EUR 20,000 – 35,000 |
| Groups > 5,000 employees | EUR 35,000 – 70,000 |
Periodicity: annual by default, adaptable up to 3 years by agreement#
Article L2312-19 of the French Labour Code allows a majority company agreement (signed by representative unions having gathered more than 50% of votes) to modify the periodicity of the 3 annual consultations, up to 3 years maximum. This agreement may provide for:
- Annual periodicity for the 3 consultations (default).
- Bi-annual periodicity (every 2 years).
- Triennial periodicity (legal maximum).
- Differentiated periodicities: e.g. annual economic consultation + bi-annual strategic orientations + annual social policy.
The agreement may also group two or three consultations into a single session, which reduces the organisational burden but limits fine-grained analysis. Our recommendation to CSEs: if the agreement adapts periodicity, it must in return guarantee the right to expert audit for each consulted cycle and reinforce annual BDESE updates to avoid information loss in the interval.
Typical 2026 calendar for a CSE under annual periodicity#
| Month | Consultation | Activity |
|---|---|---|
| January – February | Strategic orientations | BDESE audit, business plan, forecasts |
| March | Strategic orientations | Expert report + plenary meeting |
| March – May | Economic and financial situation | Annual accounts audit, intra-group flows |
| May – June | Economic and financial situation | Expert report + plenary meeting |
| September – November | Social policy | HR audit, training, working conditions |
| November – December | Social policy | Expert report + plenary meeting |
This calendar spreads the workload over the year and allows the same chartered accountant firm to be appointed, creating economies of scale and analytical consistency.
Appointing a chartered accountant: 5-step procedure#
- Inscribe the subject on the agenda of a CSE plenary meeting (by the secretary).
- Deliberation and vote by a majority of titulars present on the expert's appointment.
- Sign the engagement letter between the CSE secretary and the chartered accountant.
- Notification to the employer by recorded delivery with acknowledgement of receipt.
- Effective start of the engagement with document access request within 8 days.
CSE sovereignty: the employer can neither impose nor reject the appointed expert. Any employer challenge can be attacked under interim relief proceedings within 10 days.
Case study: 3 coupled consultations of a group's central CSE#
Context: a central CSE of a French industrial group (1,800 employees across 5 sites) appoints us under statutory L2315-78 expertise for the 3 annual consultations 2025, coupled in a unified mandate.
Scope entrusted:
- Strategic orientations: analysis of the 2025-2027 three-year plan, site restructuring impact, climate transition plan.
- Economic and financial situation: 2024 annual accounts audit, intra-group flows (EUR 15M to foreign parent), public aid (CIR EUR 4.2M).
- Social policy: equality index, training, accidentology across 3 industrial sites.
Fees: EUR 65,000 HT for the 3 coupled consultations (scale economy vs 3 separate mandates at EUR 28,000 + 22,000 + 18,000 = EUR 68,000).
Calendar: 10 months (January to October 2025) with phased deliverables.
Outcome: 3 written reports delivered to titular elected members (240 cumulative pages), 6 plenary debriefing sessions, opening of an economic alert right on the EBITDA consolidation of one site (which the employer later regularises). Mandate renewed in 2026.
Further reading#
- Statutory (L2315-78) vs free (L2315-81) CSE expert audit — All 3 annual consultations fall under statutory expertise; this comparison details the regimes.
- BDESE 2026: what the database must contain and how the CSE chartered accountant audits it — The BDESE is the documentary foundation of the 3 consultations.
- PSE in 2026: role, calendar and fees of the CSE chartered accountant — When the strategic orientations consultation turns into a PSE.
- Our dedicated offering: specialist CSE chartered accountant — 50+ active mandates, including Auchan Retail France. 24-hour quote, statutory and free expertise.
Regulatory sources and author#
Article written and reviewed by Samuel Hayot, chartered accountant registered with the Ordre des Experts-Comptables of Paris Île-de-France and statutory auditor (CRCC). Hayot Expertise has supported more than 50 CSEs on their 3 annual consultations since 2014. Our firm has conducted more than 150 statutory L2315-78 expert audit missions over the last 5 years.
Sources: L2312-17, L2312-24, L2312-25, L2312-26, L2312-19, French Ministry of Labour — CSE. This analysis is up to date as of 21 May 2026. To appoint an expert on the 3 consultations, book an appointment on 06 51 47 43 92.
Frequently asked questions
Quelles sont les 3 consultations annuelles obligatoires du CSE ?
Les 3 consultations obligatoires, définies par l'article L2312-17 du Code du travail, sont : (1) les orientations stratégiques (L2312-24) — financée 80 % employeur / 20 % CSE par défaut ; (2) la situation économique et financière (L2312-25) — 100 % employeur ; (3) la politique sociale, les conditions de travail et l'emploi (L2312-26) — 100 % employeur. Toutes les 3 sont éligibles à l'expertise légale L2315-78.
Le CSE peut-il mandater un expert-comptable pour chaque consultation annuelle ?
Oui, pour les 3 consultations. L'article L2315-78 ouvre le droit à l'expertise légale pour chaque consultation obligatoire. Le CSE délibère en plénière, vote à la majorité des titulaires, et désigne un expert-comptable inscrit à l'Ordre. L'employeur ne peut ni imposer ni récuser le cabinet choisi. Toute contestation est attaquable en référé sous 10 jours.
Quel financement pour l'expertise comptable de chaque consultation ?
Le financement est variable : orientations stratégiques = 80 % employeur / 20 % CSE (budget AEP) par défaut, sauf accord majoritaire à 100 % employeur ; situation économique et financière = 100 % employeur ; politique sociale = 100 % employeur. Le CSE n'a donc presque jamais à payer pour les expertises sur consultations obligatoires, sauf pour les orientations stratégiques où il peut négocier la prise en charge totale dans un accord.
Quels sont les délais légaux de consultation du CSE ?
Les délais varient selon la consultation et la complexité : typiquement 1 à 3 mois pour les orientations stratégiques, 1 à 2 mois pour la situation économique et financière, 1 à 2 mois pour la politique sociale. Un accord d'entreprise peut allonger ces délais. Le délai démarre à compter de la mise à disposition complète de la BDESE et des documents nécessaires — c'est le levier de la jurisprudence Cass. soc. 17-13.081 pour suspendre le délai si la BDESE est incomplète.
Peut-on adapter la périodicité des consultations annuelles ?
Oui, par accord majoritaire d'entreprise (L2312-19). L'accord peut porter la périodicité à 3 ans maximum pour tout ou partie des consultations. Il peut aussi prévoir des périodicités différenciées (ex : économique annuelle + orientations bisannuelle + sociale annuelle). Notre recommandation : si la périodicité est étendue, l'accord doit garantir le droit à expertise sur chaque cycle et renforcer les mises à jour BDESE.
Quel est le coût total d'expertise pour les 3 consultations annuelles ?
Pour un CSE de 300 à 999 salariés, le coût total annuel des 3 expertises se situe entre 39 000 et 67 000 € HT (12k–22k orientations + 15k–25k économique + 12k–20k sociale). Au-delà de 80 % financé par l'employeur en orientations + 100 % sur les deux autres, le CSE supporte au maximum 20 % du coût orientations stratégiques sur son budget AEP, soit 2 400 à 4 400 € HT typiquement. Un mandat couplé (3 consultations chez un même cabinet) génère 5 à 10 % d'économies.
L'avis du CSE rendu lors des consultations annuelles est-il opposable à l'employeur ?
Non, l'avis du CSE est purement consultatif. L'employeur n'est pas lié par l'avis et peut maintenir son projet stratégique. Toutefois, l'absence de consultation loyale (BDESE incomplète, documents non fournis, délai trop court) peut entraîner la suspension du projet par le juge en référé et exposer l'employeur à des dommages-intérêts + un délit d'entrave (jusqu'à 7 500 €). L'avis défavorable du CSE est aussi un signal politique fort pour les salariés, l'inspection du travail et les actionnaires.
Que se passe-t-il si l'employeur refuse de fournir les documents nécessaires à l'expertise ?
Le CSE peut saisir le tribunal judiciaire en référé sous 8 jours. Le juge ordonne typiquement la communication des documents sous astreinte (montant journalier de pénalité), voire la suspension du délai de consultation sur le fondement de la jurisprudence Cass. soc. 17-13.081. En 2024-2025, la Chambre sociale de la Cour de cassation a renforcé cette jurisprudence : environ 75 % des contestations CSE bien préparées aboutissent.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
- Légifrance — Article L2312-17 (3 consultations annuelles obligatoires du CSE)
- Légifrance — Article L2312-24 (consultation orientations stratégiques)
- Légifrance — Article L2312-25 (consultation situation économique et financière)
- Légifrance — Article L2312-26 (consultation politique sociale, conditions de travail)
- Légifrance — Article L2312-19 (accord majoritaire pour adapter la périodicité)
- Ministère du Travail — Consultations CSE
- Actuel CSE (Lefebvre Dalloz) — Les 3 consultations annuelles
- Liaisons sociales (Wolters Kluwer) — Dossier consultations CSE
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