ESRS Standard
ESRS Standard
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;
AR incl. calculation
AR incl. calculation
AR 14. 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
________________________________________________ X 100
Number of employees
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.
Definitions (ESRS)
Definitions (ESRS)
Collective bargaining: All negotiations which take place between an employer, a group of employers or one or more employers’ organisations, on the one hand, and one or more trade unions or, in their absence, the representatives of the workers duly elected and authorised by them in accordance with national laws and regulations, on the other, for:
i. determining working conditions and terms of employment; and/or
ii. regulating relations between employers and workers; and/or regulating relations between employers or their organisations and a workers’ organisation or workers’ organisations.
Collective bargaining agreements are understood as written agreements resulting from collective bargaining.
This article has been machine translated. In case of errors, please contact [email protected].