Employee shareholding allows employees to own a stake in their company, aligning their interests and fostering a sense of ownership. To calculate the share of employee shareholders, exclude the CEO's larger holdings and divide the number of employee shareholders by the total permanent employees, multiplied by 100. Transparency is crucial in reporting, following international standards. Companies like Sanofi provide great examples of transparent reporting. The goal is to showcase the corporate culture and values while empowering employees for the long-term resilience of the company.