39. The undertaking shall disclose the percentage of employees entitled to take family-related leave during the reporting period.

AR 29. If all of the undertaking’s employees are entitled to all four

types of family-related leave through social policy and/or collective bargaining agreements,

it is sufficient to disclose the overall percentage to comply with paragraph 39. Contextual information, as per ESRS 2 GDR-M, may address the types of family-related leave entitlements, for example, in case the undertaking’s employees are only entitled to two of the four types.

AR 30. For the purposes of paragraph 39, employees entitled to

family-related leave are those who are covered by

regulations, organisational policies, agreements, contracts or

collective bargaining agreements that contain family-related leave

entitlements.