ESRS Standard
ESRS Standard
1. The objective of this Standard is to set out Disclosure Requirements (DRs) related to own workforce, particularly with respect to the sub-topics specified in paragraph 6 of this Standard. If not all the subtopics prescribed by this Standard are to be reported following the materiality assessment, paragraph 30 of ESRS 1 General Requirements applies except for:
(a) Disclosure Requirement ('DR') ESRS S1-5, which the undertaking shall apply if it concludes that its own workforce is to be reported following the materiality assessment material; and
(b) ESRS S1-6, which the undertaking shall apply if it concludes that non-employees in its own workforce are connected to material impacts, risks or opportunities.
The filter of materiality of information defined in ESRS 1 General Requirements, paragraph 23, remains applicable also to these two DRs.
2. The sustainability statement shall provide information in relation to ESRS S1 Own Workforce if this topic relates to material impacts, risks and opportunities. Such information shall cover all the reporting areas listed in paragraph 5 of ESRS 1 General Requirements.
3. The DRs in this Standard complement the provisions in ESRS 2 General Disclosures, which require the undertaking to disclose information about topics related to material impacts, risks and opportunities, in particular:
(a) ESRS 2 SBM 3 Interaction of material impacts risks and opportunities with strategy and business model, and financial effects; and
(b) ESRS 2 IRO 2 Material impacts, risks and opportunities and disclosure requirements included in the sustainability statement.
4. In this Standard, each DR is introduced by a disclosure objective except for policies, actions and targets, for which the provisions in ESRS 2 GDR-P, GDR-A and GDR-T provide the necessary framing for the relevant DRs.
5. This Standard takes into account the international and European human rights instruments and conventions, including the International Bill of Human Rights; the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises; the International Labour Organization's Declaration on Fundamental Principles and Rights at Work and ILO fundamental conventions; the UN Convention on the Right of Persons with Disabilities; the European Convention of Human Rights; the revised European Social Charter; the Charter of Fundamental Rights of the European Union (EU); the EU policy priorities as set out by the European Pillar of Social Rights; and EU legislation, including the EU labour law acquis.
6. This Standard sets out DRs with respect to the following sub-topics:
(a) working conditions (including adequate wages, work-life balance, working time, secure employment, social protection);
(b) social dialogue, freedom of association, works councils, participation rights of workers and collective bargaining;
(c) health and safety;
(d) training and skills development;
(e) diversity and equal treatment (including gender equality, equal pay for work of equal value, employment and inclusion of people with disabilities, non-discrimination, anti-harassment); and
(f) other labour-related human rights (including child labour, forced labour, privacy and adequate housing).
7. The undertaking's own workforce includes (i) people who are in an employment relationship with the undertaking ('employees') and (ii) people who, for the purposes of reporting under ESRS, are called 'non-employees' in the undertaking's own workforce. The latter comprise people with contracts with the reporting undertaking to supply labour ('self-employed people') or people provided by undertakings primarily engaged in 'employment activities' (NACE Code 078). Information about the persons referred to as 'non-employees' in the undertaking's own workforce in accordance with this Standard shall not affect their status under applicable labour law. This Standard does not cover workers in the undertaking's upstream or downstream value chain. These workers are covered in ESRS S2 Workers in the Value Chain.
8. The definitions of self-employed people and of people provided by undertakings primarily engaged in 'employment activities' are based on national legislation. Examples of non-employees in the undertaking's own workforce that could fall within the scope of own workforce are:
(a) self-employed persons in the undertaking's own workforce, which could include:
(i) self-employed persons hired by the undertaking to perform work that would otherwise be carried out by an employee or in a public area (e.g. on the street);
(ii) self-employed persons hired by the undertaking to deliver work or a service directly at the workplace of a client of the undertaking;
(b) people employed by a third party engaged in 'employment activities', which could include people who perform the same work that employees carry out, such as those who fill in for employees who are temporarily absent or who may be dispatched temporarily from another EU Member State to work for the undertaking ('posted workers').
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