34. The objective of this DR is to enable an understanding of the training and skills development-related activities that have been offered to employees within the context of continuous professional growth to upgrade their skills and facilitate continued employability.

35. The undertaking shall disclose the following information for the reporting period:

AR 22 for para. 35(a) (Calculation performance review)
A formalised performance and career development review is defined as a review based on criteria known to the employee and his or her superior(s), undertaken with the knowledge of the employee, at least once per year. The review can include an evaluation by the employee’s direct superior, peers or a wider range of employees. The review can also involve the human resources department. In order to disclose the information required by paragraph 35(a), the undertaking shall use the employee headcount figures from ESRS S1-5 in the denominator as follows:
​(# employees who participated in formalised performance and career development review / # employees according to S1-5) * 100.

AR 23 for para. 35(b) (Calculation average training hours)
The average number of training hours required by paragraph 35(b) shall be calculated as follows: total number of training hours offered to and completed by employees divided by total number of employees. For the calculation of the total average training hours, the headcount figures for total employment reported in ESRS S1-5 shall be used.