ESRS Standard
ESRS Standard
55 The information referred to in paragraph 53 shall include the following:
(c) Where applicable, background information necessary to understand the data (e.g., significant fluctuation in the number of Non-employees of the entity working at the entity during the reporting period and between the current and previous reporting periods).
Worth knowing
Worth knowing
Information on when the number of Non-employees was recorded:
At the end of the reporting period → Fluctuations are not taken into account.
As an average for the reporting period → Fluctuations are taken into account.
Contextual information can indicate whether fluctuations were taken into account and what impacts they had on the average number of non-employees in the reporting period. The company can also explain the reasons for these changes, such as seasonal fluctuations or the completion of a project. If fluctuations are reported, the underlying criteria are also explained. In addition, the company states how the number of non-employees has developed in the current or previous reporting period.
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