ESRS Standard
ESRS Standard
88. the information referred to in paragraph 86 shall include the following information, where applicable, broken down by Employee and Non-employees of the undertaking:
(c) the number and rate of reportable occupational accidents
AR incl. calculation
AR incl. calculation
Guidelines for calculating the rate of work-related injuries
AR 89 When calculating the rate of work-related injuries, the company divides the respective number of cases by the total number of hours worked by its own workforce/own workers multiplied by 1 000 000.
hours worked. A rate of 1 000 000 hours worked indicates the number of work-related injuries per 500 full-time employees in a one-year period. For the purposes of comparability, 1 000 000 hours worked is also used for companies with fewer than 500 employees.
AR 90 If the company is unable to calculate the number of hours worked directly, it may calculate it on the basis of normal or standard working hours, taking into account entitlements to absence
(e.g. paid leave, sick leave with continued pay, public holidays) and explain this in its disclosures.
AR 91 An entity includes fatalities resulting from work-related injuries in the calculation of the number and rate of reportable work-related injuries.
Definitions (ESRS)
Definitions (ESRS)
Recordable work-related injury or ill health: Work-related injuries or illnesses that result in the following:
i. Death, days away from work, restricted ability to work or transfer to another job, medical treatment beyond first aid, or loss of consciousness; or
ii. a significant injury or illness that is diagnosed by a physician or other licensed health care professional, even if it does not result in death, days of incapacity, restricted ability to work or transfer to another job, medical treatment beyond first aid, or loss of consciousness.
Worth knowing
Worth knowing
Work-related injuries and illnesses are health impairments that result directly from conditions or hazards in the workplace. It is important to note that not all incidents that occur at or around work are automatically considered work-related. The following points clarify what is work-related and what is not:
When Incidents are not considered work-related
Incidents or illnesses that are not directly related to work are generally not considered work-related. This includes, for example
Illnesses without an occupational origin, such as a heart attack during working hours, provided it was not triggered by work-related stress or similar factors.
Traffic accidents on the way to work, provided the driving is not part of the job and the transportation was not organized by the employer.
Individual health conditions, such as an epileptic seizure during work, if this is not related to the work performed.
Similarly, health problems resulting from personal lifestyle habits - such as smoking, excessive alcohol consumption, lack of exercise or an unhealthy diet - are not considered work-related as they are not a direct result of the work.
When Incidents are considered work-related
Work-related illnesses and injuries require that there is a clear connection between the performance of the work and the health impairment. Here are some important cases:
Illnesses on business trips
Illnesses or injuries that occur while traveling on behalf of the employer are considered work-related. This includes activities such as customer visits, business negotiations or other official duties. Incidents during the outward and return journey are also work-related if the transportation is the responsibility of the company. Regular commuting that is not the responsibility of the company, however, is not included.Working from home
Injuries or illnesses that occur while working from home are considered work-related if they are directly related to work performance. However, illnesses or injuries resulting from the general home environment do not fall into this category.Mental illnesses
Mental illnesses can also be classified as work-related if they have been reported voluntarily and confirmed by a professional opinion from a qualified health expert. The prerequisite is that the illness can be clearly attributed to working conditions.Occupational diseases
Specific illnesses resulting from long-term exposure to workplace hazards are recognized as work-related illnesses, even if they do not occur as acute injuries.
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