Questions & Answers
We think that disclosing ESRS S1 paragraph 88 (e) ‘the number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health’ of non-employees would be non-compliant and against the law in Japan. Is it not against the law under European law? How should we deal with such disclosure?
- Data collection
- data protection
Background
ESRS S1 paragraph 79 states: ‘The undertaking shall disclose the percentage of persons with disabilities amongst its employees subject to legal restrictions on the collection of data.’
ESRS S1 paragraph 88 states: ‘The disclosure required by paragraph 86 shall include the following information, where applicable broken down between employees and non-employees in the undertaking’s own workforce: …
(d) with regard to the undertaking’s employees, the number of cases of recordable work-related ill health, subject to legal restrictions on the collection of data; and
(e) with regard to the undertaking’s employees, the number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health.’
Answer
The datapoints mentioned by the submitter relate to the SFDR principal adverse impacts.[4]
In some countries (especially outside the EEA), there may be restrictions on data collection of employees. ESRS S1 acknowledges such restrictions for two specific datapoints but not as a general principle; in particular, such provision is in ESRS S1 Disclosure Requirement S1-12, on persons with disabilities as well as ESRS S1 Disclosure Requirement S1-14 (d)) on work-related ill health and (e) on the days lost to work-related ill health and fatalities from ill health. For these datapoints, where there is a conflict with national data protection law, it is not necessary to report on the relevant datapoints Contextual information as described in ESRS 1 paragraph AR 76 can be added for more transparency.
Relations
Paragraph | Content |
|---|---|
with regard to the undertaking’s employees, the number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health . | |
with regard to the undertaking’s employees, the number of cases of recordable work-related ill health, subject to legal restrictions on the collection of data; and | |
The undertaking shall disclose the percentage of persons with disabilities amongst its employees, subject to legal restrictions on the collection of data. | |
with regard to the undertaking’s employees, the number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health . | |
with regard to the undertaking’s employees, the number of cases of recordable work-related ill health, subject to legal restrictions on the collection of data; and | |
The undertaking shall disclose the percentage of persons with disabilities amongst its employees, subject to legal restrictions on the collection of data. | |
with regard to the undertaking’s employees, the number of cases of recordable work-related ill health, subject to legal restrictions on the collection of data; and | |
with regard to the undertaking’s employees, the number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health . | |
with regard to the undertaking’s employees, the number of cases of recordable work-related ill health, subject to legal restrictions on the collection of data; and | |
The undertaking shall disclose the percentage of persons with disabilities amongst its employees subject to legal restrictions on the collection of data. |