ESRS Standard
ESRS Standard
55 The information referred to in paragraph 53 shall include the following:
(a) the total number of non-employees working in the enterprise who are either persons who have a contract with the enterprise for the provision of labor services ("self-employed persons") or persons provided by enterprises primarily engaged in the business of "placement and leasing of labor" (NACE code N78).
56. with regard to the information referred to in paragraph 55(a), the company may specify the most common types of Non-employees (e.g. self-employed, persons provided by companies primarily engaged in the supply of labor and other types relevant to the company), their relationship to the company and the type of work they perform.
Definitions (ESRS)
Definitions (ESRS)
The company's contractors (self-employed persons) include
Contractors who undertake work that would otherwise be carried out by the company's employees.
Contractors engaged by the company to carry out work in public spaces (e.g. on a road).
Contractors who are hired to provide services directly at the workplace of a customer of the company.
Agency or temporary workers are persons who are employed by a third party but work under the management of the company. This includes substitutes for employees who are ill or absent, employees at the same sites as employees and posted workers from other EU member states.
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