French Act No. 2023-1107, effective January 1, 2025, mandates companies with 11 to 49 employees and consistent profits to implement at least one value-sharing scheme, such as profit-sharing, a value-sharing bonus, or contributions to an employee savings plan. The law aims to promote employee involvement in company performance, particularly in small and medium-sized enterprises, while simplifying and expanding value-sharing mechanisms. The value-sharing bonus, exempt from social security contributions up to €3,000 or €6,000 under certain conditions, can be implemented through a collective agreement or a unilateral employer decision, ensuring flexibility for businesses.

France has introduced changes to profit/value-sharing rules and new ESG requirements for employee savings plans (PEE and PER). From 2025, companies with over 10 FTEs and meeting profit criteria must implement a profit-sharing mechanism, such as profit-sharing agreements, incentive agreements, or value-sharing bonuses, though preferential tax treatment for the Value Sharing Bonus will become more restricted unless paid into approved savings plans. Additionally, from July 2024, PEE and PER plans must offer at least one investment option aligned with energy, ecological, or socially responsible criteria, alongside the mandatory socially responsible fund.

Capgemini's eleventh employee shareholding plan attracted over 55,000 participants from 32 countries, reflecting strong employee trust in the company's strategy. The plan involved a €415 million capital increase through the subscription of 2.7 million shares at a discounted price, maintaining employee ownership at around 8% of the Group’s capital. To prevent shareholder dilution, Capgemini repurchased and canceled an equivalent number of shares for €474 million, ensuring alignment with its long-term strategic goals.

The 2024 Renaulution Shareplan achieved remarkable success, with 43% of eligible Renault Group employees participating, up from 36% in 2023. Over 93,000 employees will benefit from 7 free shares each, and nearly 46,000 employees subscribed to additional shares at a discounted price, resulting in the transfer of approximately 1.88 million shares, representing 0.64% of Renault SA's capital. This initiative reflects strong employee confidence in the Group’s strategy, bringing total employee ownership to 5.74% of Renault SA's capital, as the company works toward its goal of 10% employee shareholding.

Apave has successfully completed its second employee shareholding offer, continuing its commitment to involving employees in the Group's long-term development and performance. With 72% of eligible employees in France participating—an increase from the first offer in 2021—this initiative provides employees with shareholder opportunities through an FCPE, featuring special subscription conditions like matching contributions and discounts. Employee shareholders now hold 2.6% of Apave's capital, reinforcing the Group's dedication to employee engagement and shared success.

Stellantis has launched the second wave of its "Shares to Win" employee share purchase plan, extending participation to nearly all 230,000 employees worldwide across 18 countries. The program offers a 20% discount on shares and a 100% matching contribution on personal investments up to €1,000, aiming to increase employee ownership from the current 1.8% to 5% of the company’s capital. This initiative, part of Stellantis’ Dare Forward 2030 plan, fosters employee engagement and aligns their interests with the company’s performance and value creation goals.

Thales has launched its 2024 Employee Share Ownership Plan, allowing employees across 36 countries and retirees to purchase shares at a 20% discount with a 50% matching contribution on investments up to €500. The plan, which aims to strengthen employee alignment with the company’s goals, offers 600,000 shares at a discounted price of €119.69, with participants required to hold the shares for five years, except under early release conditions. This initiative, set to run from November 4–24, 2024, provides tax-efficient savings and investment opportunities for employees and retirees, supported by local legal and regulatory compliance.

Elis has launched the "Elis for All" 2024 employee share ownership plan, offering its employees the chance to invest in company shares with a 30% discount and a matching contribution of one share for every 10 subscribed. The plan applies to employees in France and various international subsidiaries, with a minimum three-month seniority requirement. Participants must hold their shares for three to five years, depending on their location, and the offering is part of a broader effort to strengthen employee engagement and ownership within the Elis Group.