ESRS Standard
ESRS Standard
60. the company shall disclose the following:
(b) whether it has collective agreement (s) in the European Economic Area and, if so, the total percentage of its employees covered by such collective agreement(s) for each country in which it has a significant number of employees, i.e. at least 50 employees by number of persons, representing at least 10% of its total number of employees.
63. the company shall disclose the following information related to the Social dialogue :
(a) the total percentage of employees covered by Workers' representatives, with country level information for each EEA country in which the company has a significant number of employees.
AR incl. calculation
AR incl. calculation
Collective bargaining coverage
Condition: Significant number of employees
Social dialogue
AR 69 To calculate the information required under paragraph 63(a), the company must identify the European Economic Area (EEA) countries in which it has a significant number of employees (i.e. at least 50 employees representing at least 10% of its total number of employees). For these countries, it indicates the percentage of employees who are employed there in branches where the employees are represented by Workers' representatives .
An establishment is any place of activity where the company carries out an economic activity of a non-temporary nature that requires the use of personnel and assets. Examples are: a factory, a branch of a retail chain or a company headquarters. For countries where there is only one branch, the percentage indicated is either 100% or 0%.
Definitions (ESRS)
Definitions (ESRS)
Workers' representatives: The term "Workers' representatives" refers to.
i. Trade union representatives nominated or elected by trade unions or by members of such trade unions in accordance with national law and practice,
ii. duly elected representatives who are freely chosen by the organization's employees and are not dominated or controlled by the employer in accordance with national laws, regulations or collective agreements, and whose duties do not include activities that are the exclusive preserve of trade unions in the country concerned, and who are not used to undermine the position of the trade unions concerned or their representatives.
Social dialogue: Any type of negotiation, consultation or exchange of information between representatives of governments, employers, their organizations and Workers' representatives on issues of common interest relating to economic and social policy. It can take place in a tripartite process, with the government as the official party to the dialogue, or only between Workers' representatives and managers (or trade unions and employers' organizations).
Collective bargaining: Any negotiations that take place between an employer, a group of employers or one or more employers' organizations, on the one hand, and one or more trade unions or, in their absence, Workers' representatives duly elected and authorized by them in accordance with national laws and regulations, on the other hand, to
i. determine the terms and conditions of employment; and/or
ii. regulate relations between employers and employees and/or regulate relations between employers or their organizations and one or more employees' organizations.
Collective agreements are understood to be written agreements resulting from Collective bargaining.
Worth knowing
Worth knowing
Each person only counts once in the calculation, even if they have several collective agreements. If no person is covered by a collective agreement, the value is 0.
Substantial employment is defined as the presence of at least 50 employees in a country who simultaneously account for at least 10% of the company's total workforce.
Social dialogue
Workers' representatives enable social dialogue at company level, which is different from social dialogue at group, sector, national or EU level.
As a company may have multiple establishments in a country, this Metric aims to identify the percentage of employees with Workers' representatives in each EEA country where the company has significant/substantial employment.
Example
Example
A company has a total of 5,900 employees.
Calculation examples of the Metrics for Austria
Collective agreement coverage
1.750/2.000=0,88=88%
Employees represented in the workplace in %
2.000/2.000=1=100%
Substantial employment
2.000/5.900=0,34=34%
In order to fulfill disclosure 60 b), the company only has to provide information on Austria and Germany, as the number of employees in the other countries does not meet the criteria of significant employment.
Disclosure 63 refers exclusively to countries within the EEA. There is only significant employment in Austria and Germany , which is why a mandatory disclosure on Workers' representatives is required for these countries.
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