32. The objective of this DR is to enable an understanding of the extent to which persons with disabilities are included among the undertaking's employees.

33. The undertaking shall disclose the percentage of persons with disabilities amongst its employees, subject to legal restrictions on the collection of data.

AR 21 for para. 33 (Data collection for persons with disabilities)
The DR about persons with disabilities only requires the undertaking to report data that can be lawfully collected. Disability status depends on national legal definitions, but the undertaking may use the same definition across the various countries where it operates or may use applicable national definitions.
In accordance with ESRS 2 GDR-M, the undertaking shall disclose the calculation methodology, data types and sources used as input. This may consist, for example, of voluntary employee surveys or information from mandatory disability quotas reported by the undertaking.