ESRS Standard
ESRS Standard
22. The undertaking shall disclose the total number of non-employees in the undertaking’s own workforce.
Application Requirement
Application Requirement
AR 13. If the undertaking cannot report exact figures, it shall apply the provisions in ESRS 1 General Requirements regarding estimates.
Definitions (ESRS)
Definitions (ESRS)
The undertaking’s contractors (self-employed people) include:
Contractors who carry out activities that would otherwise be performed by the undertaking’s employees.
Contractors who are engaged by the undertaking to work in public spaces (for example on a road).
Contractors who are engaged to provide services directly at the workplace of a customer of the undertaking.
Placed or supplied workers are people who are employed by a third party but work under the direction of the undertaking. They include replacement staff for sick or absent employees, workers at the same sites as employees, and posted workers from other EU Member States.
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