Article publié à la Gazette du Midi le 8 octobre 2018 Prévu par l’article L.231-1 du code de commerce, le Rapport de gestion est un document rédigé par le dirigeant, qui doit en principe exposer la situation de l’entreprise durant l’exercice écoulé, son éventuelle évolution et les événements importants qui seraient survenus depuis la fin de ce dernier exercice. Il doit ainsi et en principe relater une analyse neutre et rigoureuse du développement des affaires, des résultats et de l’état financier de la société, faire état de l’endettement, mis en perspective du volume d’activité et du marché des affaires. Historiquement, il incombait à tout dirigeant de société commerciale d’en établir un. I
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