ESRS Standard

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

Application Requirements incl. calculations

AR 25. When computing the rate of recordable work-related accidents, the undertaking shall divide the number of cases by the number of total hours worked by people in its own workforce, multiplied by 1 000 000. This represents the number of cases per one million hours worked and roughly corresponds to the total hours worked by 500 full-time workers in one year. If national law in the countries where the undertaking’s employees work defines ‘work-related accidents’ in a different way than the ESRS Glossary definition of ‘recordable work-related accident’, the undertaking may use the national definition. In that case, it shall disclose this fact in accordance with ESRS 2 GDR-M. If the undertaking uses estimates, it shall use normal or standard hours of work, taking into account entitlements to periods of paid leave of absence from work (for example, paid vacations, paid sick leave, public holidays) and explain this in its disclosures.

AR 26. Fatalities that result from recordable work-related accidents are included in this figure.

Definitions (ESRS)

Recordable work-related injuries or ill health: Work-related injuries or ill health that result in the following:

i. death, days away from work, restricted work or transfer to another job, medical treatment beyond first aid or loss of consciousness; or
ii. a significant injury or illness that is diagnosed by a physician or other licensed health care professional, even if it does not result in death, days away from work, restricted work or job transfer, medical treatment beyond first aid or loss of consciousness.

Good to know

Work-related injuries and ill health are impairments of health that result directly from conditions or hazards in the workplace. It is important to note that not all incidents that occur at work or in its surroundings automatically count as work-related. The following points clarify what is work-related and what is not:

When incidents are not considered work-related

Incidents or illnesses that have no direct connection with work are generally not considered work-related. These include, for example:

Illnesses without an occupational origin, such as a heart attack during working hours, unless it was triggered by work-related stress or similar factors.
Traffic accidents on the way to work, unless driving is part of the job and the transport was not organised by the employer.
Individual health conditions, such as an epileptic seizure during work, if it is not connected with the activity being carried out.

Likewise, health problems that result from personal lifestyle habits – such as smoking, excessive alcohol consumption, lack of exercise or an unhealthy diet – are not considered work-related, because they are not a direct result of work.

When incidents are considered work-related

Work-related illnesses and injuries require a clear connection between the performance of work and the impairment of health. Here are some important cases:

Illnesses on business trips
Illnesses or injuries that occur during a trip on behalf of the employer are considered work-related. This includes activities such as customer visits, business negotiations or other work tasks. Incidents during the journey there and back are also work-related if the transport is the responsibility of the undertaking. Regular commuting that takes place outside the undertaking’s responsibility, however, does not count.
Working from home
Injuries or illnesses that occur while working from home are considered work-related if they are directly connected with the work performed. Illnesses or injuries that result from the general home environment, however, do not fall into this category.
Mental illnesses
Mental illnesses can also be classified as work-related if they have been reported voluntarily and confirmed by a professional opinion of a qualified health expert. The condition is that the illness can clearly be traced back to working conditions.
Occupational diseases
Specific diseases that can be traced back to long-term exposure to hazards in the workplace are recognised as work-related ill health, even if they do not occur as acute injuries.

This article has been machine translated. In case of errors, please contact [email protected].

Number and rate of recordable work-related accidents among the undertaking’s own workforce