ESRS Standard
ESRS Standard
36. The objective of this DR is to enable an understanding of the coverage, quality and performance of the occupational safety and health management system established to prevent work-related accidents, ill-health and fatalities.
37. The undertaking shall disclose the following information for the reporting period:
(a) the percentage of people in its own workforce who are covered by the undertaking's occupational safety and health management system based on legal requirements and/or on recognised standards or guidelines;
(b) subject to legal restrictions, the sum of:
i. the number of fatalities from recordable work-related accidents among all people in the undertaking's own workforce as well as workers who work on the undertaking's sites, but are not part of its own workforce; and
ii. the number of fatalities from recordable work-related ill health among its employees;
(c) the number and rate of recordable work-related accidents among its own workforce;
(d) with regard to the undertaking's employees, the number of cases of recordable work-related ill health, subject to legal restrictions on the collection of data; and
(e) with regard to the undertaking's employees, the number of days lost to recordable work-related accidents and recordable work-related ill health.
If the undertaking assesses ESRS S1-6 to be material, it shall include in the information under point (b)(i) and (c) also the cases among the non-employees in its own workforce. Where applicable, it shall break this information down between employees and non-employees.
Application Requirements (AR)
Application Requirements (AR)
AR 24 for para. 37(a) (Occupational safety and health management system coverage)
The percentage of the undertaking’s own workforce that is covered by its occupational safety and health management system shall be disclosed on a headcount basis rather than a full-time equivalent basis.
AR 25 for para. 37(c) (Calculation of recordable work-related accidents)
When computing the rate of recordable work-related accidents, the undertaking shall divide the number of cases by the number of total hours worked by people in its own workforce, multiplied by 1 000 000. This represents the number of cases per one million hours worked and roughly corresponds to the total hours worked by 500 full-time workers in one year.
If national law in the countries where the undertaking’s employees work defines ‘work-related accidents’ in a different way than the ESRS Glossary definition of ‘recordable work-related accident’, the undertaking may use the national definition. In that case, it shall disclose this fact in accordance with ESRS 2 GDR-M.
If the undertaking uses estimates, it shall use normal or standard hours of work, taking into account entitlements to periods of paid leave of absence from work (for example, paid vacations, paid sick leave, public holidays) and explain this in its disclosures.
AR 26 for para. 37(c) (Fatalities from recordable work-related accidents)
Fatalities that result from recordable work-related accidents are included in this figure.
AR 27 for para. 37(d) (Cases of recordable work-related ill health)
‘Cases of recordable work-related ill health’ in paragraph 37(d) refers to cases of work-related ill-health about which the undertaking has been informed by the affected people, compensation agencies or healthcare professionals or to cases that it has identified through medical surveillance during the reporting period. In this context, work-related musculoskeletal disorders are covered under work-related ill health (and not under work-related accidents).
AR 28 for para. 37(e) (Days lost)
The number of days lost shall include the first full day and the last day of absence. Calendar days shall be used for the count. Days on which the affected individual is not scheduled for work (for example weekends, public holidays) will therefore count as days lost.
This article has been machine translated. In case of errors, please contact [email protected].