38. The objective of this DR is to enable an understanding of the entitlement of the undertaking's employees to take family-related leave, which includes maternity leave, paternity leave, parental leave and carers' leave.

39. The undertaking shall disclose the percentage of employees entitled to take family-related leave during the reporting period.

AR 29 for para. 39 (Family leave entitlement)
If all of the undertaking’s employees are entitled to all four types of family-related leave through social policy and/or collective bargaining agreements, it is sufficient to disclose the overall percentage to comply with paragraph 39. Contextual information, as per ESRS 2 GDR-M, may address the types of family-related leave entitlements, for example, in case the undertaking’s employees are only entitled to two of the four types.

AR 30 for para. 39 (Employees entitled to family leave)
For the purposes of paragraph 39, employees entitled to family-related leave are those who are covered by regulations, organisational policies, agreements, contracts or collective bargaining agreements that contain family-related leave entitlements.