"The labour statement summarises in a single document the main data allowing the position of the company to be understood with regard to the area of labour, to record the steps taken and to measure the changes that took place during the past year and the two previous years [...]" (Labour Code, art. L. 2323-70, art. L. 2323-22 from 1st Jan. 2016). In the context of CSR, the labour statement is part of the elements to be reported by the company allowing its stakeholders to be kept informed.
Article L. 2323-22 of the Labour Code