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

AR 59 For the calculation of employee turnover, the entity calculates the total number of employees who leave voluntarily or due to dismissal, retirement or death. The entity uses this number for the numerator of the employee turnover rate and may determine the denominator used to calculate this rate and describe its methodology.

The denominator of the employee turnover calculation must be defined on a company-specific basis. In general, it makes sense to use the total number of employees as a reference value. The decision as to whether, for example, employees with fixed-term contracts are included in the denominator depends on the company. It is important to document the methodology used and all relevant background information.