ESRS Standard
ESRS Standard
58 The company shall disclose the extent to which the terms and conditions of employment of its employees are determined or influenced by collective bargaining agreements and the extent to which its employees are represented in social dialogue at EEA level.
59 The purpose of this disclosure requirement is to provide an understanding of the collective bargaining coverage and Social dialogue in relation to the company's employees.
60. the company shall disclose the following:
(a) what percentage of its total employees are covered by collective bargaining agreements,
b) whether it has one or more collective agreements in the European Economic Area and, if so, the total percentage of its employees covered by that collective agreement(s) for each country in which it has a significant number of employees, i.e. at least 50 employees by number of persons, representing at least 10% of its total number of employees; and
c) outside the European Economic Area, the percentage of its own employees covered by collective agreements, broken down by region.
(61) For employees not covered by collective agreements, the enterprise may indicate whether it sets their terms and conditions of employment on the basis of collective agreements for its other employees or on the basis of collective agreements of other enterprises.
62 The entity may describe the extent to which the terms and conditions of employment of Non-employees working for it are determined or influenced by collective agreements, including an estimate of the coverage rate.
63. the company shall disclose the following information related to Social dialogue:
(a) the total percentage of employees covered by Workers' representatives, with country-level information for each EEA country in which the undertaking has a significant number of employees; and
b) the existence of an agreement with its employees on representation by a European Works Council, a Works Council of a Societas Europaea (SE) or a Works Council of a Societas Cooperativa Europaea (SCE).
Application Requirements (AR)
Application Requirements (AR)
AR 66 The percentage of employees covered by collective agreements is calculated according to the following formula:
AR 67. the employees covered by collective bargaining agreements among the company's workforce are those persons to whom the company must apply the agreement. If none of the company's employees are covered by collective agreements, this means that the reported percentage is zero. An Employee of the company who is covered by more than one collective agreement only needs to be counted once.
AR 68 This requirement is not intended to determine the percentage of employees represented by a works council or the percentage of employees belonging to trade unions; these may be different. The percentage of employees covered by collective agreements may be higher than the percentage of unionized employees if the collective agreements apply to both union members and non-union members. However, the percentage of employees covered by collective agreements can also be lower than the percentage of unionized employees. This may be the case if no collective agreements are available or if the collective agreements do not cover all unionized employees.
Examples from previous practice
Examples from previous practice
Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
S1-8 - Collective bargaining coverage and social dialogue
Ensuring fair working conditions
We guarantee that the respective national regulations on working conditions are fully complied with in all countries in which we operate. A large proportion of our employees are covered by collective bargaining agreements. In addition, more than 99% of our team benefit from legally or contractually regulated notice periods that ensure fair and transparent conditions.
Partnership with employee representatives
At our German site, employee interests are represented by a works council elected in accordance with legal requirements. This elected body is made up of seven exempt and 20 non-exempt members and is actively committed to the interests of the workforce.
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