81 The company shall disclose the extent to which training and skills development is provided to its employees.

82. the purpose of this disclosure requirement is to provide an understanding of the training and development provided to employees as part of continuous professional development to enhance employees' skills and facilitate continued employability.

(83) The information referred to in paragraph 81 shall include the following:

84 The entity may provide a breakdown by employment type of the percentage of employees who have participated in regular performance and career development reviews and the average number of hours of training per employee.

85 The company may also provide the information specified in this disclosure requirement in relation to Non-employees working for it.

AR 77 A periodic performance review is defined as a review based on criteria known to the employees and their supervisors and conducted at least annually with the knowledge of the employees. The review may include an evaluation by the immediate supervisor, by peers, or by a broader range of employees. The review may also involve the human resources department. To disclose the information required by paragraph 83(a), the entity uses the employee numbers in the denominator specified in disclosure requirement ESRS S1-6 to calculate the following:

AR 78 To report the average required by paragraph 83(b), the entity performs the following calculation: Total number of hours of training offered and completed by Employee divided by the total number of Employees by gender category. For the total training average and the average by gender, use the figures disclosed in disclosure requirement ESRS S1-6 for total employment and total employment by gender.

AR 79 The employment types are a breakdown of employees by level (e.g. senior management, middle management) or function (e.g. engineering, administration, production). This information comes from the company's own personnel system. In categorizing its workforce, the company must define appropriate and meaningful employment types that enable Users of the information to understand different performance measures between categories. The company may present one category each for managerial and non-managerial employees.

Own example

Tabular presentation, paragraph 83 a)

Tabular presentation, paragraph 83 b)