{"id":2100,"date":"2017-05-18T18:04:27","date_gmt":"2017-05-18T16:04:27","guid":{"rendered":"http:\/\/www.agilit.law\/?p=2100"},"modified":"2018-08-07T14:01:51","modified_gmt":"2018-08-07T12:01:51","slug":"remuneration-des-dirigeants-societes-anonymes","status":"publish","type":"post","link":"https:\/\/www.agilit.law\/en\/droit-social-travail-securite-sociale\/remuneration-des-dirigeants-societes-anonymes\/","title":{"rendered":"R\u00e9mun\u00e9ration des dirigeants des Soci\u00e9t\u00e9s Anonymes cot\u00e9es"},"content":{"rendered":"<p>Le D\u00e9cret n\u00b02017-340 du 17 mars 2017 pr\u00e9cise les conditions de la r\u00e9mun\u00e9ration des dirigeants et des membres des conseils de surveillance des Soci\u00e9t\u00e9s Anonymes cot\u00e9es.<\/p>\n<p>Apr\u00e8s plusieurs scandales m\u00e9diatiques sur la r\u00e9mun\u00e9ration des dirigeants de soci\u00e9t\u00e9s anonymes cot\u00e9es, le l\u00e9gislateur avait r\u00e9agi en consacrant l\u00e9galement le <strong><em>Say on pay* <\/em><\/strong>pour les soci\u00e9t\u00e9s commerciales par la loi dite \u00ab Sapin 2\u00a0\u00bb du 9 d\u00e9cembre 2016.<\/p>\n<h3>Approbation de la r\u00e9mun\u00e9ration des dirigeants en Assembl\u00e9e g\u00e9n\u00e9rale<\/h3>\n<p>Les actionnaires ne sont plus simplement <strong>consult\u00e9s<\/strong> sur ces r\u00e9mun\u00e9rations mais ils doivent d\u00e9sormais les <strong>approuver<\/strong> en assembl\u00e9e g\u00e9n\u00e9rale. L\u2019Assembl\u00e9e G\u00e9n\u00e9rale des actionnaires doit se prononcer <strong>au minimum une fois par an<\/strong> sur les r\u00e9solutions portant sur la r\u00e9mun\u00e9ration des dirigeants, \u00e0 chaque modification des \u00e9l\u00e9ments de r\u00e9mun\u00e9ration et \u00e0 chaque renouvellement de mandat d\u2019un dirigeant.<\/p>\n<p>Ces r\u00e9solutions en assembl\u00e9e g\u00e9n\u00e9rale comprennent les principes et les crit\u00e8res de d\u00e9termination, de r\u00e9partition et d\u2019attribution des \u00e9l\u00e9ments de r\u00e9mun\u00e9ration pouvant \u00eatre accord\u00e9s aux dirigeants.<\/p>\n<p>Une question restait en suspens dans la loi :<\/p>\n<h3>Qu\u2019est-ce que le l\u00e9gislateur entend par \u00ab\u00a0r\u00e9mun\u00e9ration totale\u00a0\u00bb\u00a0?<\/h3>\n<p>Le d\u00e9cret du 16 mars 2016 vient pr\u00e9ciser les \u00e9l\u00e9ments composant la r\u00e9mun\u00e9ration totale et les avantages de toute nature.<\/p>\n<p>Il en donne une d\u00e9finition tr\u00e8s large\u00a0:<\/p>\n<ul>\n<li>les jetons de pr\u00e9sence,<\/li>\n<li>la r\u00e9mun\u00e9ration fixe<\/li>\n<li>la r\u00e9mun\u00e9ration variable, annuelle ou pluriannuelle<\/li>\n<li>l\u2019attribution d\u2019option de souscription ou d\u2019achat d\u2019actions,<\/li>\n<li>l\u2019attribution gratuite d\u2019actions,<\/li>\n<li>les r\u00e9mun\u00e9rations exceptionnelles,<\/li>\n<li>les avantages de toute nature.<\/li>\n<\/ul>\n<p>Ainsi, les actionnaires des soci\u00e9t\u00e9s anonymes cot\u00e9es ont d\u00e9sormais un pouvoir \u00e9tendu sur l\u2019ensemble de la r\u00e9mun\u00e9ration de leurs dirigeants.<\/p>\n<p>&#8212;<\/p>\n<p>Par AGIL&#8217;IT \u2013 <a class=\"mailto-link\" href=\"https:\/\/www.agilit.law\/expertises\/droit-du-travail-securite-sociale\/\">Droit du Travail et de la S\u00e9curit\u00e9 Sociale<\/a><br \/>\n<a class=\"mailto-link\" href=\"https:\/\/www.agilit.law\/cabinet\/equipe\/sandrine-henrion\/\">Sandrine Henrion<\/a>, Avocate Associ\u00e9e<br \/>\n<span id=\"eeb-529305\">Alexia Bloch<\/span>, Avocat Associ\u00e9, Droit Social<strong><em><br \/>\n<\/em><\/strong><\/p>\n<p>Ref : <a href=\"https:\/\/www.legifrance.gouv.fr\/eli\/decret\/2017\/3\/16\/ECFT1703092D\/jo\/texte\" target=\"_blank\" rel=\"noopener noreferrer\">D\u00e9cret n\u00b02017-340<\/a> relatif \u00e0 la r\u00e9mun\u00e9ration des dirigeants et des membres des conseils de surveillance des Soci\u00e9t\u00e9s Anonymes cot\u00e9es<\/p>\n<p><span class=\"_Tgc\"><em>(*) Say on pay<\/em> : r\u00e8gle en droit des soci\u00e9t\u00e9s par laquelle les actionnaires d&#8217;une entreprise ont le droit de voter sur la r\u00e9mun\u00e9ration de leurs dirigeants.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le D\u00e9cret n\u00b02017-340 du 17 mars 2017 pr\u00e9cise les conditions de la r\u00e9mun\u00e9ration des dirigeants et des membres des conseils de surveillance des Soci\u00e9t\u00e9s Anonymes cot\u00e9es. Apr\u00e8s plusieurs scandales m\u00e9diatiques sur la r\u00e9mun\u00e9ration des dirigeants de soci\u00e9t\u00e9s anonymes cot\u00e9es, le l\u00e9gislateur avait r\u00e9agi en consacrant l\u00e9galement le Say on pay* pour les soci\u00e9t\u00e9s commerciales par&hellip;<\/p>\n","protected":false},"author":11,"featured_media":2104,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"coauthors":[103],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9mun\u00e9ration des dirigeants des Soci\u00e9t\u00e9s Anonymes cot\u00e9es - AGIL&#039;IT<\/title>\n<meta name=\"description\" content=\"Parution du d\u00e9cret pr\u00e9cisant les conditions de la r\u00e9mun\u00e9ration des dirigeants et des membres des conseils de surveillance des Soci\u00e9t\u00e9s Anonymes cot\u00e9es.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.agilit.law\/droit-social-travail-securite-sociale\/remuneration-des-dirigeants-societes-anonymes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9mun\u00e9ration des dirigeants des Soci\u00e9t\u00e9s Anonymes cot\u00e9es - 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