35. The undertaking shall disclose the following information for the reporting period:

AR 22. A formalised performance and career development review is defined as a review based on criteria known to the employee and his or her superior(s), undertaken with the knowledge of the employee, at least once per year. The review can include an evaluation by the employee’s direct superior, peers or a wider range of employees. The review can also involve the human resources department. In order to disclose the information required by paragraph 35(a), the undertaking shall use the employee headcount figures from ESRS S1-5 in the denominator as follows:

(Number of employees who participated in formalised performance and career development reviews)

________________________________________________ x 100

Number of employees according to ESRS S1-5

Regular performance review: A regular performance review is defined as a review based on criteria known to the employees and their superiors, which is carried out at least once a year with the knowledge of the employees.

Training: Initiatives put in place by the undertaking aimed at the maintenance and/or improvement of skills and knowledge of its own workforce. It can include different methodologies, such as on-site training, and online training.

Types of employment divide employees by hierarchy level (for example senior management, middle management) or function (for example engineering, administration, production). These data come from the undertaking’s own HR system. The undertaking should choose meaningful categories so that differences in performance between the groups become visible. It can distinguish between managerial and non-managerial employees.