ESRS Standard
ESRS Standard
23. The objective of this DR is to enable an understanding of the coverage of collective bargaining agreements and social dialogue for the undertaking's employees.
24. The undertaking shall disclose the following information in relation to collective bargaining:
(a) the percentage of its total employees covered by collective bargaining agreements;
(b) in the European Economic Area (EEA), whether it has one or more collective bargaining agreements and, if so, the overall percentage of its employees covered by such agreement(s) for each country in which it has significant employment, which are the EEA countries disclosed in paragraph 20(b) above; and
(c) outside the EEA, the percentage of its employees covered by collective bargaining agreements by region.
25. The undertaking shall disclose the following information in relation to social dialogue for EEA countries:
(a) the percentage of employees covered by workers' representatives, reported at the country level for each EEA country in which the undertaking has significant employment, as calculated in accordance with paragraph 24(b) above; and
(b) the existence of any agreements with its employees for representation by a European Works Council (EWC), a Societas Europaea (SE) Works Council or a Societas Cooperativa Europaea (SCE) Works Council.
Application Requirements (AR)
Application Requirements (AR)
AR 14 for para. 24(a) (Calculation collective bargaining coverage)
The percentage of employees covered by collective bargaining agreements shall be calculated using the following formula, based on employee headcount:
(Number of employees covered by collective bargaining agreements) ÷ (Number of employees) × 100
Employees in the undertaking’s own workforce covered by collective bargaining agreements are those individuals to whom the undertaking is obliged to apply the agreement. This means that if none of the employees are covered by a collective bargaining agreement, the percentage reported is zero. Any employee in the undertaking’s own workforce covered by more than one collective bargaining agreement shall only be counted once.
AR 15 for paras. 24 and 25 (Presentation table – collective bargaining coverage)
The undertaking shall present the information required by paragraphs 24(b) and 24(c) in a narrative format or using the table below. (Table 4 is shown below this table.)
Table 4. Reporting template for collective bargaining coverage and social dialogue
Coverage rate | Collective bargaining coverage — Employees – EEA (for countries with >50 employees in the ten largest countries) — Current reporting period | Collective bargaining coverage — Employees – EEA — Previous reporting period | Collective bargaining coverage — Employees – Non-EEA countries — Current reporting period | Collective bargaining coverage — Employees – Non-EEA countries — Previous reporting period | Social dialogue — Representation at the workplace (EEA only) (for the EEA countries with >50 employees in the ten largest countries) — Current reporting period | Social dialogue — Representation at the workplace (EEA only) — Previous reporting period |
0-19% | Region A | |||||
20-39% | Country A | Region B | ||||
40-59% | Country B | Country A | ||||
60-79% | Country B | |||||
80-100% |
AR 16 for para. 25(a) (Calculation social dialogue coverage)
For calculating the information required by paragraph 25(a), the undertaking shall identify in which EEA countries it has significant employment. For each of these countries, it shall report the percentage of employees which are employed in establishments in which employees are represented by workers’ representatives.
‘Establishment’ is defined as any place of operations where the undertaking carries out a non-transitory economic activity with human means and goods. Examples include a factory, a branch of a retail chain or an undertaking’s headquarters. For countries in which there is only one establishment, the percentage reported shall be either 100 or 0.
(Number of employees working in establishments with workers' representatives) ÷ (Number of employees) × 100
This article has been machine translated. In case of errors, please contact [email protected].