Questions & Answers
Is the ‘representation of employees and other workers’ in ESRS 2 paragraph 21 (b) asking which of the board members is also an employee, or is it about whether there are workers’ representatives in the board?
- Representation of employees and other workers
Background
ESRS 2 paragraph 21 states: ‘The undertaking shall disclose the following information about the composition and diversity of the members of the undertaking’s administrative, management and supervisory bodies:…
(b) representation of employees and other workers …’.
GRI is also a useful source of complementary guidance since it also requires describing the composition of the highest governance body and its committees. However, ESRS paragraph 21 (b) requires reporting the representation of employees and other workers, whereas GRI 2-9-c-viii requires reporting stakeholder representation, which includes but is not limited to employees and other workers.
Answer
The undertaking shall disclose whether there are representatives of the undertaking’s employees and other workers in their administrative, management and supervisory bodies. This is because ESRS 2 paragraph 21 (b) requires information on the ‘representation of employees and other workers’. These representatives are selected in line with EU / national legislation on worker representation in administrative, management and supervisory bodies, i.e. being either elected directly by the workforce or appointed by workers’ representative bodies, e.g. trade unions, works councils or European works councils.
Relations
Paragraph | Content |
|---|---|
representation of employees and other workers; | |
representation of employees and other workers; | |
representation of employees and other workers; |