ESRS Standard
ESRS Standard
30. The objective of this DR is to enable an understanding of whether the undertaking's employees are covered by social protection against loss of income due to major life events and, if not, the countries where this is not the case.
31. If the undertaking's employees lack social protection through public programmes or through benefits offered by the undertaking itself, it shall disclose the countries of operation where the following major life events are not covered by existing social protection programmes:
(a) sickness;
(b) unemployment starting from when the employee is working for the undertaking;
(c) employment injury and acquired disability; and
(d) maternity leave.
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