50 In addition to the information required by paragraph 40(a)(iii) of ESRS 2 General Disclosures, the entity shall disclose the following:

On-callworkers: On-call workers are employed by the company without a guaranteed minimum or fixed number of working hours. Employees must be available to work as required, but the company is not contractually obliged to offer them a minimum number of working hours or a certain number of working hours per day, week or month. This category includes, for example, casual workers, employees on zero-hours contracts and on-call workers.

The definitions of employee groups such as permanent employees, fixed-term employees, on-call workers and full-time and part-time employees vary from country to country. Companies with employees in several countries base their data collection on the national legislation of the respective countries. These country-specific data are added together without taking into account differences in the legal definitions.

Purely quantitative data, such as the number of employees with fixed-term contracts or part-time jobs, is often not sufficient on its own to understand their significance. A high proportion of such employment relationships could indicate a lack of job security, but also flexibility if this was chosen voluntarily.

In order to make the data interpretable, the company must provide background information. For example, it should explain the reasons for fixed-term employment contracts, such as when they are required for seasonal or project-related activities, or when new employees are initially given fixed-term contracts before being offered permanent employment.

The company should also explain why non-guaranteed hours occur to give a more complete picture.