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Percentage of employees in own workforce covered by a health and safety management system based on legal requirements and (or) recognized standards or guidelines

Updated over 5 months ago

ESRS Standard

88. the disclosure referred to in paragraph 86 shall include the following information, where applicable, broken down by the company's employees and non-employees:

  • (a) the percentage of persons in the company's workforce covered by the company's health and safety management system based on legal requirements and/or recognized standards or guidelines.


Worth knowing incl. calculation

The standard clearly states in section AR. 80 clearly states that the information is to be provided in terms of the number of persons and not in full-time equivalents.

This article has been machine translated. In case of errors, please contact [email protected].

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