ESRS Standard
ESRS Standard
60 The company shall disclose the following:
(c) outside the European Economic Area, the percentage of own employees covered by collective bargaining agreements by region.
Definitions (ESRS)
Definitions (ESRS)
Region: A region may be a country or other geographic area such as a region within a country
geographical areas such as a region within a country or a world region.
Example
Example
A company has a total of 5,900 employees.
Calculation examples of Metrics for North America
Collective agreement coverage
350/1.200=0,29=29%
Substantial employment
1.200/5.900=0,20=20%
In order to fulfill disclosure 60 c), the company only needs to provide information on the North America region, as the number of employees in the Asia region does not meet the criteria for significant employment.
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