ESRS Standard
ESRS Standard
72 The entity shall disclose whether its employees are covered for loss of earnings due to major life events and, if not, in which countries this is not the case.
73 The purpose of this disclosure requirement is to provide an understanding of the extent to which the entity's employees are covered for loss of earnings due to major life events and, if not, in which countries this is not the case.
74 The entity shall disclose whether all of its employees are covered by public programs or benefits offered by the entity for loss of earnings due to any of the following major life events:
(a) Illness,
b) Unemployment from the time the company's workforce starts working for it,
c) accidents at work and disability,
d) parental leave, and
e) retirement.
If yes, this information is sufficient to fulfill this disclosure requirement and no further information is required.
See also Application Requirements AR 75
75 In addition, if not all of its employees have social security coverage in accordance with paragraph 72, the entity shall disclose the countries in which employees do not have social security coverage for one or more of the types of events listed in paragraph 72 and, for each such country, the types of employees who do not have social security coverage for the applicable significant life events.
76. the entity may also provide the information specified in this disclosure requirement in respect of Non-employees working for the entity.
Application Requirements (AR)
Application Requirements (AR)
AR 75 Social security refers to all actions that provide access to health care and income support in difficult life situations, such as loss of employment, illness and need for medical care, childbirth and raising a child, or retirement.
Examples from previous practice
Examples from previous practice
Examples are merely indicative 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.
S1-11 - Social security
Social protection of our employees
All our employees are covered by comprehensive social protection measures, which include both public programs and benefits provided by the company. This protection applies to loss of earnings due to illness, unemployment, accidents at work, disability, parental leave and retirement. From the moment employees contribute their labor to the company, our system ensures that they are financially protected in all these cases and do not suffer any existential losses.
This article has been machine translated. In case of errors, please contact [email protected].