ESRS Standard
ESRS Standard
24. The undertaking shall disclose the following information in relation to collective bargaining:
(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
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
AR incl. calculation
AR incl. calculation
AR 16. 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
_______________________________________________________ X 100
Number of employees
Definitions (ESRS)
Definitions (ESRS)
Workers’ representatives: Workers’ representatives means:
i. trade union representatives, namely representatives designated or elected by trade unions or by members of such unions in accordance with national legislation and practice;
ii. duly elected representatives, namely representatives who are freely elected by the workers of the organisation, not under the domination or control of the employer in accordance with provisions of national laws or regulations or of collective agreements and whose functions do not include activities which are the exclusive prerogative of trade unions in the country concerned and which existence is not used to undermine the position of the trade unions concerned or their representatives.
Social dialogue: All types of negotiation, consultation or simply exchange of information between, or among, representatives of governments, employers, their organisations and workers’ representatives, on issues of common interest relating to economic and social policy. It can exist as a tripartite process, with the government as an official party to the dialogue or it may consist of bipartite relations only between workers’ representatives and management (or trade unions and employers’ organisations).
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.
Good to know
Good to know
In the calculation, each person counts only once, even if a person is covered by several collective bargaining agreements. If no person is covered by a collective bargaining agreement, the value is 0.
Significant employment is defined as having at least 50 employees in a country who at the same time make up at least 10% of the undertaking’s total workforce.
Social dialogue
Workers’ representation enables social dialogue at establishment level, which differs from social dialogue at group, sector, national or EU level.
Because an undertaking can have several establishments in a country, this metric aims to determine the percentage of employees with workers’ representation in each EEA country in which the undertaking has significant/substantial employment.
This article has been machine translated. In case of errors, please contact [email protected].