Questions & Answers
Does the metric ‘family-related leave’ presume that an employee is entitled to every concept of family-related leave?
- Work-life balance
- entitlement to take family-related leave
Background
Family-related leave is addressed in ESRS S1 Disclosure Requirement S1-15; specifically, ESRS S1 paragraph 93 requires a disclosure of ‘(a) the percentage of employees entitled to take family-related leave ...’
The relevant definitions can be found in ESRS S1 paragraph AR 96, explaining that ‘family-related leave includes maternity leave, paternity leave, parental leave and carer’s leave that is available under national law or collective agreements. For the purposes of this Standard, these concepts are defined as:
(a) maternity leave (also called pregnancy leave): employment-protected leave of absence for employed women directly around the time of childbirth (or, in some countries, adoption);
(b) paternity leave: leave from work for fathers or, where and insofar as recognised by national law, for equivalent second parents, on the occasion of the birth or adoption of a child for the purposes of providing care;
(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;
(d) carer’s leave from work: leave for workers to provide personal care or support to a relative, or a person who lives in the same household, in need of significant care or support for a serious medical reason, as defined by each Member State.’
Furthermore, ESRS S1 paragraph AR 97 clarifies: ‘... employees entitled to family-related leave are those who are covered by regulations, organisational policies, agreements, contracts or collective bargaining agreements that contain family-related leave entitlements and have reported their entitlement to the undertaking or the undertaking is aware of the entitlement.’
Answer
Yes, family-related leave is defined as including maternity leave, paternity leave, parental leave and carer’s leave (ESRS S1 paragraph AR 96). The focus of the Disclosure Requirement is family-related leave covered by regulations (for example, government’s social protection), organisational policies, agreements, contracts or collective agreements (ESRS S1 paragraph AR97) that contain family-related leave entitlements. Such entitlements may differ at a country level.
Being entitled to take family-related leave would thus mean, based on national law or collective agreements, for female employees to be entitled to take maternity, parental and carer’s leave and for male employees to be entitled to paternity, parental and carer’s leave. The scope of family leave may vary across countries, and such contextual information may be relevant to users (for example, that employees are entitled to maternity leave but not to paternity leave in a given country). If based on national law or collective agreements female/male employees are not entitled to all the respective female/male types of family-related leave, then they would not qualify to be considered in the nominator of the metric.
Relations
Paragraph | Content |
|---|---|
With regard to paragraph 93 (a), employees entitled to family-related leave are those who are covered by regulations, organisational policies, agreements, contracts or collective bargaining agreements that contain family-related leave entitlements and have reported their entitlement to the undertaking or the undertaking is aware of the entitlement. | |
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: | |
The disclosure required by paragraph 91 shall include: | |
With regard to paragraph 93 (a), employees entitled to family-related leave are those who are covered by regulations, organisational policies, agreements, contracts or collective bargaining agreements that contain family-related leave entitlements and have reported their entitlement to the undertaking or the undertaking is aware of the entitlement. | |
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: | |
The disclosure required by paragraph 91 shall include: | |
The disclosure required by paragraph 91 shall include: | |
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: | |
The disclosure required by paragraph 91 shall include: | |
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: |