Questions & Answers
What does ‘type of employee’ mean for the purposes of Disclosure Requirement ESRS S1-11 Social Protection?
- Type of employee
- social protection
Background
The question received was: ‘What do they mean by type of employee?’. It was reworded to the above question for clarity.
ESRS S1 paragraph 75 states: ‘If not all of its employees are covered by social protection in accordance with paragraph 72, the undertaking shall in addition disclose the countries where employees do not have social protection with regard to one or more of the types of events listed in paragraph 72 and for each of those countries the types of employees who do not have social protection with regard to each applicable major life event.’
ESRS S1 paragraph 50(b) states: ‘In addition to the information required by paragraph 40(a)(iii) of ESRS 2 General Disclosures, the undertaking shall disclose: (b) the total number by head count or full time equivalent (FTE) of: (i) permanent employees, and breakdown by gender; (ii) temporary employees, and breakdown by gender; and (iii) non-guaranteed hours employees, and breakdown by gender.’
Answer
‘Type of employee’ refers to the contract type (ESRS S1 paragraph 50 (b)). This includes permanent employees, temporary employees and non-guaranteed hours employees.
Relations
Paragraph | Content |
|---|---|
If not all of its employees are covered by social protection in accordance with paragraph 72, the undertaking shall in addition disclose the countries where employees do not have social protection with regard to one or more of the types of events listed in paragraph 72 and for each of those countries the types of employees who do not have social protection with regard to each applicable major life event. | |
the total number by head count or full time equivalent (FTE) of: | |
If not all of its employees are covered by social protection in accordance with paragraph 72, the undertaking shall in addition disclose the countries where employees do not have social protection with regard to one or more of the types of events listed in paragraph 72 and for each of those countries the types of employees who do not have social protection with regard to each applicable major life event. | |
the total number by head count or full time equivalent (FTE) of: | |
If not all of its employees are covered by social protection in accordance with paragraph 72, the undertaking shall in addition disclose the countries where employees do not have social protection with regard to one or more of the types of events listed in paragraph 72 and for each of those countries the types of employees who do not have social protection with regard to each applicable major life event. | |
the total number by head count or full time equivalent (FTE) of: | |
If not all of its employees are covered by social protection in accordance with paragraph 72, the undertaking shall in addition disclose the countries where employees do not have social protection with regard to one or more of the types of events listed in paragraph 72 and for each of those countries the types of employees who do not have social protection with regard to each applicable major life event. | |
the total number by head count or full time equivalent (FTE) of: |