74 The entity shall disclose whether all of its employees are covered by public programs or benefits offered by the entity for loss of earnings due to any of the following significant life events:

Social security refers to all actions that provide access to health care and income support in difficult life situations, such as loss of employment, illness and need for medical care, childbirth and raising a child, or retirement.

The specification 74 d) Parental leave is only fulfilled if female and male employees are equally covered by social security for parental leave programs in the event of the birth or adoption of a child. This coverage can either be provided by public programs or offered by the company (see EFRAG Q&A January-November 2024, ID 453).