ESRS Standard
ESRS Standard
88. the information referred to in paragraph 86 shall include the following information, broken down by Employee and Non-employees of the undertaking, as appropriate:
(d) in respect of the undertaking's employees, the number of cases of reportable work-related ill health, subject to any legal restrictions on the collection of data.
(e) in respect of the company's employees, the number of days lost due to work-related injuries and deaths resulting from work-related accidents, work-related illnesses and deaths resulting from illnesses.
Application Requirement
Application Requirement
Guidelines on reportable work-related diseases
AR 92 Work-related illnesses can include acute, recurrent and chronic health problems caused or aggravated by working conditions or practices. These include musculoskeletal disorders, skin and respiratory diseases, malignant cancers, diseases caused by physical agents (e.g. noise-induced hearing loss, vibration-induced diseases) and mental illnesses (e.g. anxiety, post-traumatic stress disorder). For
For the purposes of the required disclosures, the company shall disclose at least the cases included in the ILO list of occupational diseases .
AR 93 For the purposes of this standard, work-related musculoskeletal disorders are included under work-related diseases (and not injuries).
AR 94. the cases to be reported under paragraph 88 refer to cases of work-related diseases reported to the company or identified by the company through medical surveillance during the reporting period. The company may be informed of work-related illnesses by reports from affected persons, compensation agencies or health professionals. The disclosure may include cases of work-related illness identified during the reporting period in individuals who have been part of the company's workforce in the past.
Guidelines on the number of days lost
AR 95 The company calculates the number of days lost to include the first full day and the last day of absence. The calculation should be based on calendar days, i.e. days on which the person concerned is not scheduled to work (e.g. weekends, public holidays) count as days lost.
Definitions (ESRS)
Definitions (ESRS)
Recordable work-related injury or ill health: Work-related injuries or illnesses that result in the following:
i. Death, days of incapacity, 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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