ESRS Standard
ESRS Standard
93 The information referred to in paragraph 91 shall include the following:
(b) the percentage of eligible Employees who have taken time off work for family reasons, disaggregated by gender.
Worth knowing incl. calculation
Worth knowing incl. calculation
Only employees who are entitled to all family-related leave relevant to them may be included in the calculation. For example, if men are entitled to carers' leave but not to paternity leave, they are not included in the calculation (see EFRAG Q&A January-November 2024, ID 340).
It is recommended that each Employee who takes a family-related leave of absence is only counted once, regardless of whether several types of leave have been taken within a year.
The calculation should be carried out separately for all gender categories.
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