53 The company shall describe the materiality of the Non-employees it employs.

54 The objective of this disclosure requirement is to provide insight into the entity's approach to employment, including the extent and nature of the impacts arising from its employment practices, to provide background information that facilitates understanding of the information provided in other disclosure requirements, and to serve as a basis for calculating the quantitative Metrics required to be disclosed in other disclosure requirements in this Standard. This also enables an understanding of the extent to which the entity relies on Non-employees.

55 The disclosures referred to in paragraph 53 shall include the following:

56 With respect to the information referred to in paragraph 55(a), the entity may disclose the most common types of non-employees (e.g., self-employed, individuals provided by entities primarily engaged in the placement and supply of labor, and other types relevant to the entity), their relationship to the entity, and the nature of the work they perform.

57 If no data is available, the company estimates the number and states that it has done so. If the entity uses estimates, it describes the basis for making those estimates.

AR 61 This disclosure requirement provides information about the company's approach to employment and the extent and nature of impacts arising from its employment practices. It also provides background information that facilitates understanding of the information provided in other disclosures. This disclosure requirement covers both contractors who have contracted with the company to provide labor services ("self-employed") and workers provided by companies primarily engaged in the "provision of labor" (NACE code N78). If all persons working for the company are employees and there are no persons among the company's workforce who are not employees, this disclosure requirement is not material for the company; notwithstanding this, the company may disclose this as background information when providing the information required by disclosure requirement S1-6, as this information may be relevant to Users of the Sustainability statement.

AR 62 Contractors (self-employed) in the company's workforce include, for example, contractors engaged by the company to perform work that would otherwise be performed by an Employee, contractors engaged by the company to perform work in a public area (e.g., on a road), and contractors engaged by the company to perform work/services directly at the workplace of a customer of the company. Persons who are employed by a third party and carry out activities in the context of "placement and leasing of labor" and whose work is under the direction of the company are, for example, persons who carry out the same work as employees, e.g. persons who fill in when employees are temporarily unable to work (due to illness, leave, parental leave, etc.), persons who carry out regular work at the same site as employees, and workers who are temporarily posted from another EU Member State to work for the company ("posted workers"). Workers in the Value chain (i.e. workers who are not part of the company's workforce and are reported under the ESRS S2) include workers from a supplier contracted by the company who work on the supplier's premises using the supplier's working methods, workers in a "downstream" company that purchases goods or services from the company, and workers from an equipment supplier to the company who use the supplier's equipment (e.g. photocopier) at one or more of the company's workplaces. The entity is not responsible for the maintenance of the supplier's equipment (e.g., photocopier) at one or more of the entity's workplaces on a regular basis in accordance with the contract between the equipment supplier and the entity.

AR 63 If the entity is unable to provide exact figures, it shall use estimates in accordance with the provisions of ESRS 1 to indicate the number of persons in its workforce who are not employees rounded to the nearest ten or, if their number is greater than 1000, to the nearest 100 employees, and explain this. In addition, it must clearly state which information is derived from actual data and which is derived from estimates.

AR 64 Disclosure of the number of persons in the company's own workforce who are not employees at the end of the reporting period provides information for that date without capturing fluctuations during the reporting period. When reporting this number as an average for the reporting period, fluctuations during the reporting period are taken into account in order to provide Users with meaningful and relevant information.

AR 65 The information provided by the entity enables Users to understand how the number of Non-employees working for the entity varies (i.e., whether the number has increased or decreased) during the reporting period or compared to the previous reporting period. The company can also indicate the reasons for the fluctuations. For example, an increase in the number of Non-employees during the reporting period could be due to a seasonal event. A decrease in the number of Non-employees compared to the previous reporting period, on the other hand, could indicate that a temporary project has been completed. If the company discloses employee turnover, it also explains the criteria used to determine which employee turnover is disclosed. If there are no significant fluctuations in the number of Non-employees in the reporting period or between the current and the previous reporting period, the company can indicate this.

Own example

Tabular presentation, paragraph 50 a) and b)