Questions & Answers
What conditions must be met to consider an employee as being entitled to maternity or paternity or parental leave in the meaning of ESRS S1?
- Work-life balance
- family-related leave
Background
The objective of Disclosure Requirement S1-15 is two-fold. Firstly, it aims to: ‘provide an understanding of the entitlement and actual practices amongst the employees to take family-related leave.’ (ESRS S1 paragraph 92). ESRS S1 paragraph 93 (a) requires a disclosure of ‘(a) the percentage of employees entitled to take family-related leave.’ ESRS S1 paragraph 94 adds: ‘If all of the undertaking’s employees are entitled to family-related leave through social policy and/or collective bargaining agreements, it is sufficient to disclose this in order to meet the requirements of paragraph 93 (a).’
ESRS S1 paragraph AR 97 explains where the entitlement to family-related leave may derive from:
‘. . . 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.’
The relevant definitions, in line with EU legislation on work-life balance, can be found in ESRS S1 paragraph AR 96, explaining: ‘Family-related leave include maternity leave, paternity leave, parental leave, and carers’ 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 in so far 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) Carers’ 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.’
Answer
The entitlement to family-related leave does not depend on any triggering conditions (i.e., as otherwise only pregnant employees would be entitled). Whether an employee is entitled to family-related leave depends on family-related leave provisions under national law or collective agreements (ESRS S1 paragraph AR96) where specific thresholds of minimum employment time periods may exist to become entitled.
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. The scope of family leave entitlement may vary across countries, and such contextual information may be relevant to disclose to users.
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. | |
The disclosure required by paragraph 91 shall include: | |
The objective of this Disclosure Requirement is to provide an understanding of the entitlement and actual practices amongst the employees to take family-related leave in a gender equitable manner, as it is one of the dimensions of work-life balance. | |
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. | |
The disclosure required by paragraph 91 shall include: | |
The objective of this Disclosure Requirement is to provide an understanding of the entitlement and actual practices amongst the employees to take family-related leave in a gender equitable manner, as it is one of the dimensions of work-life balance. | |
The objective of this Disclosure Requirement is to provide an understanding of the entitlement and actual practices amongst the employees to take family-related leave in a gender equitable manner, as it is one of the dimensions of work-life balance. | |
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. | |
The disclosure required by paragraph 91 shall include: |