ESRS Standard
ESRS Standard
91 The entity shall disclose the extent to which its employees are entitled to, and take, time off from work for family reasons.
92 . the purpose of this disclosure requirement is to provide an understanding of the entitlement of employees to take time off for family reasons on a gender-balanced basis and how this is actually implemented in practice; this is one of the dimensions of Work-life balance.
93. the information referred to in paragraph 91 shall include the following:
(a) the percentage of employees entitled to time off work for family reasons; and
(b) the percentage of eligible employees who have taken time off work for family reasons, broken down by gender.
94. if all of the company's employees are entitled to time off for family reasons under social policy and/or collective agreements, it is sufficient to report this in order to meet the requirements of paragraph 93(a).
Application Requirements (AR)
Application Requirements (AR)
AR 96 Family-related leave includes maternity leave, paternity leave, parental leave and carers' leave granted under national law or collective agreements. For the purposes of this standard, these terms are defined as follows
(a) Maternity leave (including pregnancy leave): Time off work with employment protection for working women immediately around the time of childbirth (or, in some countries, adoption).
b) Paternity leave: time off work for fathers or - where recognized under national law - equivalent second parents on the occasion of the birth or adoption of a child for the purpose of care and nursing.
c) Parental leave: leave from work for parents on the occasion of the birth or adoption of a child for the purpose of caring for that child, as defined by the Member State concerned.
(d) carers' leave: leave from work for workers to provide personal care or assistance to a dependant or a person living in the same household who requires substantial care or assistance for a serious medical reason as defined by each Member State.
AR 97. with regard to paragraph 93(a), employees entitled to family-related leave are persons who are covered by regulations, organizational actions, agreements, contracts or collective agreements containing entitlements to family-related leave and who have registered their entitlements with the enterprise or whose entitlements are known to the enterprise.
Examples from previous practice
Examples from previous practice
Examples serve only as an indication of how a disclosure obligation has been stated by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
S1-15 - Metrics for Work-life balance
Family time off
In 2023, 47% of employees were entitled to family-related leave. 2.2% of eligible employees took this time off, including 1% of men and 1.2% of women.
Care and support for employees during family leave is active and targeted. Individual planning meetings are offered for employees who take a longer leave of more than three months. In these meetings, the organization of family leave is discussed together and the company shows how it can provide support during this phase by offering further training and promoting social networks. Actions to promote gender equality are also being taken to further increase the proportion of fathers on family leave.
Many employees opt for the flexible model of part-time parental leave after taking family leave, which is generously supported by the company. Paternity leave and the paternity month are also actively promoted and popular.
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