31. If the undertaking’s employees lack social protection through public programmes or through benefits offered by the undertaking itself, it shall disclose the countries of operation where the following major life events are not covered by existing social protection programmes:

Social protection: The set of measures designed to reduce and prevent poverty and vulnerability across the life cycle. The major life events addressed in ESRS in relation to social protection include sickness, unemployment starting from when the own worker is working for the undertaking, employment injury and acquired disability and maternity leave.