Questions & Answers

Question-ID: 352

Release Date: Apr 30, 2024


Questions & Answers

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’: Why is ‘work-related’ not mentioned in the last part of the data point (fatalities from ill health) but is attached to every other breakdown of this data point?

Key Terms
  • Days lost
  • work-related
  • fatalities

Background

ESRS S1 paragraph 86 condenses the idea that: ‘The undertaking shall disclose information on … the number of incidents associated with work-related injuries, ill health and fatalities of its own workforce.’

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: …

(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.’

The definition for recordable work-related injury or ill health as provided in Annex II Acronyms and Glossary of Terms also does not repeatedly refer to ‘work-related’ ill health: ‘work-related injury or ill health that results in any of the following: i. death, days away from work, restricted work or transfer to another job, medical treatment beyond first aid, or loss of consciousness; or ii. significant injury or ill health diagnosed by a physician or other licensed healthcare professional, even if it does not result in death, days away from work, restricted work or job transfer, medical treatment beyond first aid, or loss of consciousness.’

Answer

The objective of this Disclosure Requirement defines the information to be disclosed under ESRS S1 Disclosure Requirement S1-14 and it describes fatalities to be disclosed that are the result of work-related injuries and work-related ill health. Hence, ESRS S1 paragraph 88 (e) refers to work-related ill health.


Relations

Paragraph
Content
2023 ESRSESRS S1 - OWN WORKFORCE...Metrics and targets88. (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 .

2023 ESRSESRS S1 - OWN WORKFORCE...Metrics and targets86.

The undertaking shall disclose information on the extent to which its own workforce is covered by its health and safety management system and the number of incidents associated with work-related injuries, ill health and fatalities of its own workforce. In addition, it shall disclose the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites.

2023 ESRSESRS S1 - OWN WORKFORCE...Disclosure Requirement S1-14 – Health and safety metrics88. (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 .

2023 ESRSESRS S1 - OWN WORKFORCE...Disclosure Requirement S1-14 – Health and safety metrics86.

The undertaking shall disclose information on the extent to which its own workforce is covered by its health and safety management system and the number of incidents associated with work-related injuries, ill health and fatalities of its own workforce. In addition, it shall disclose the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites.

2023 ESRSESRS S1 - OWN WORKFORCEDisclosure Requirements86.

The undertaking shall disclose information on the extent to which its own workforce is covered by its health and safety management system and the number of incidents associated with work-related injuries, ill health and fatalities of its own workforce. In addition, it shall disclose the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites.

2023 ESRSESRS S1 - OWN WORKFORCE...Disclosure Requirements88. (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 .

2023 ESRSESRS S1 - OWN WORKFORCE...Metrics and targets86.

The undertaking shall disclose information on the extent to which its own workforce is covered by its health and safety management system and the number of incidents associated with work-related injuries, ill health and fatalities of its own workforce. In addition, it shall disclose the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites.