Skip to main content

Number of cases of recordable work-related ill health among employees

Revised ESRS 2026

ESRS Standard

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

  • (d) with regard to the undertaking’s employees, the number of cases of recordable work-related ill health, subject to legal restrictions on the collection of data; and

  • (e) with regard to the undertaking’s employees, the number of days lost to recordable work-related accidents and recordable work-related ill health.


Application Requirement

AR 27. ‘Cases of recordable work-related ill health’ in paragraph 37(d)

refers to cases of work-related ill-health about which the undertaking has been

informed by the affected people, compensation agencies or healthcare

professionals or to cases that it has identified through medical

surveillance during the reporting period.

In this context, work-related musculoskeletal disorders are covered under work-related ill health (and not under work-related accidents).

AR 28. The number of days lost shall include the first full day and the last day of absence. Calendar days shall be used for the count. Days on which

the affected individual is not scheduled for work (for example weekends, public holidays) will therefore count as days lost.


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].

Did this answer your question?