Questions & Answers
May estimates or secondary data also be used for social topics if they concern social protection on own workforce?
- Social protection
- secondary data
- estimates
Background
ESRS S1 paragraph 74 states: ‘The undertaking shall disclose whether all its employees are covered by social protection, through public programs or through benefits offered by the undertaking, against loss of income due to any of the following major life events: (a) sickness, (b) unemployment starting from when the own worker is working for the undertaking, (c) employment injury and acquired disability, (d) parental leave; and (e) retirement. If so, stating this is sufficient to fulfil this disclosure requirement and no further information is needed.’
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.’
Answer
No, estimates or secondary data may not be used to determine whether an undertaking’s employees are covered by social protection for this non-quantitative datapoint. Whether employees are covered by social protection depends on public programs or benefits offered by the undertaking (ESRS S1 paragraph 74). This information arises from the legal frameworks of the various countries as well as contractual benefits provided by the undertaking to its employees. Therefore, this information does not relate to quantitative metrics or value chain data, for which the use of estimates may be appropriate (refer to ESRS 1 Chapter 5.2 and Chapter 7.2). However, this does not rule out that some interpretation by the reporting undertaking may be needed when compiling the information, for example, when laws about health insurance in a country in which the undertaking operates are not perfectly clear about the kinds of illness that are covered.
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 undertaking shall disclose whether all its employees are covered by social protection, through public programs or through benefits offered by the undertaking, against loss of income due to any of the following major life events: | |
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 undertaking shall disclose whether all its employees are covered by social protection, through public programs or through benefits offered by the undertaking, against loss of income due to any of the following major life events: | |
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 undertaking shall disclose whether all its employees are covered by social protection, through public programs or through benefits offered by the undertaking, against loss of income due to any of the following major life events: | |
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. |