Questions & Answers
Can you clarify the ‘global percentage reported at the country level’ in ESRS S1 paragraph 63?
- Social dialogue
- employees - global percentage
- significant employment
Background
ESRS S1 paragraph 63 states: ‘The undertaking shall disclose the following information in relation to social dialogue: (a) the global percentage of employees covered by workers’ representatives, reported at the country level for each EEA country in which the undertaking has significant employment . . .’
ESRS S1 paragraph AR 69 specifies that, ‘for calculating the information required by paragraph 63 (a), the undertaking shall identify in which EEA countries it has significant employment (i.e., at least 50 employees representing at least 10% of its total employees). For these countries it shall report the percentage of employees in that country which are employed in establishments in which employees are represented by workers’ representatives.’
ESRS S1 paragraph AR 70 provides a template for reporting on collective bargaining coverage and social dialogue, specifying that it applies to ‘EEA countries only.’
Answer
The term ‘global’ refers to the total or overall percentage of employees in a specific EEA country working in establishments (e.g., factories, branches) with workplace representation, based on the International Labour Organisation’s (ILO) definition of workers’ representatives. Workplace representation enables social dialogue at the establishment level, which is different from social dialogue at the group, sectoral, national or EU level. As an undertaking may have several establishments in one country, the aim of this metric is to obtain the overall percentage of employees with workplace representation for each EEA country where the undertaking has significant employment (i.e., at least 50 employees representing at least 10% of its total employees).
ESRS S1 paragraph AR 70 provides a template to present this information in. The column under the heading ‘Social dialogue’ provides an example of how an undertaking with significant employment in two EEA countries (country A and country B) can report this data point.
Relations
Paragraph | Content |
|---|---|
The information required by this Disclosure Requirement shall be reported as follows | |
For calculating the information required by paragraph 63(a), the undertaking shall identify in which European Economic Area (EEA) countries it has significant employment (i.e., at least 50 employees representing at least 10% of its total employees). For these countries it shall report the percentage of employees in that country which are employed in establishments in which employees are represented by workers’ representatives. Establishment is defined as any place of operations where the undertaking carries out a non-transitory economic activity with human means and goods. Examples include: a factory, a branch of a retail chain, or an undertaking’s headquarters. For countries in which there is only one establishment the percentage reported shall be either 100% or 0%. | |
The undertaking shall disclose the following information in relation to social dialogue: | |
For calculating the information required by paragraph 63(a), the undertaking shall identify in which European Economic Area (EEA) countries it has significant employment (i.e., at least 50 employees representing at least 10% of its total employees). For these countries it shall report the percentage of employees in that country which are employed in establishments in which employees are represented by workers’ representatives. Establishment is defined as any place of operations where the undertaking carries out a non-transitory economic activity with human means and goods. Examples include: a factory, a branch of a retail chain, or an undertaking’s headquarters. For countries in which there is only one establishment the percentage reported shall be either 100% or 0%. | |
The information required by this Disclosure Requirement shall be reported as follows | |
The undertaking shall disclose the following information in relation to social dialogue: | |
The information required by this Disclosure Requirement shall be reported as follows | |
The undertaking shall disclose the following information in relation to social dialogue: | |
For calculating the information required by paragraph 63(a), the undertaking shall identify in which European Economic Area (EEA) countries it has significant employment (i.e., at least 50 employees representing at least 10% of its total employees). For these countries it shall report the percentage of employees in that country which are employed in establishments in which employees are represented by workers’ representatives. Establishment is defined as any place of operations where the undertaking carries out a non-transitory economic activity with human means and goods. Examples include: a factory, a branch of a retail chain, or an undertaking’s headquarters. For countries in which there is only one establishment the percentage reported shall be either 100% or 0%. | |
The information required by this Disclosure Requirement shall be reported as follows |