ESRS Standard
ESRS Standard
50 In addition to the information required by paragraph 40(a)(iii) of ESRS 2 General Disclosures, the entity shall disclose the following:
(c) the total number of employees who left the entity during the reporting period and the rate of employee turnover during the reporting period.
Things to know
Things to know
It is recommended to document the considered departures of employees. The ESRS does not provide specific guidance for this data point, but only for calculating the employee turnover rate.
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