Questions & Answers
Is the requirement (d) concerning parental leave in ESRS S1 Disclosure Requirement S1-11 only fulfilled if both female and male employees are granted this kind of leave?
- Parental leave
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 AR 96 states: ‘Family-related leave include maternity leave, paternity leave, parental leave, and carers’ leave that is available under national law or collective agreements. For the purpose of this Standard, these concepts are defined as: …
(c) parental leave: leave from work for parents on the grounds of the birth or adoption of a child to take care of that child, as defined by each Member State.’
Answer
Yes, the requirements of ESRS S1 Disclosure Requirement S1-11 are only fulfilled if both female and male employees are covered by social protection provisions for parental leave programs (either public or offered by the undertaking) on the grounds of birth or adoption of a child. By definition, parental leave is granted to parents on the grounds of the birth or adoption of a child to take care of that child (who is considered to be a parent depends on national law). For more information on family-related leave, including parental leave, see ESRS S1 Disclosure Requirement S1-15 and the related ID 340 Entitlement to family-related leave.
Supporting Material
Directive (EU) 2019/1158 on work-life balance for parents and carers ensures minimum rights for paternity, parental and carers’ leave. Parental leave is defined in Article 3(b) as ‘leave from work for parents on the grounds of the birth or adoption of a child to take care of that child.’ Member States have the competence to define marital and family status and to establish who is considered to be a parent, a mother and a father (Recital 18).