Questions & Answers
Are subcontractors included in own workforce, or are they to be included within the S2-disclosures?
- Own workforce
- workers in the value chain
Background
The question received, ‘Are sub-consultants included in own workforce, or are they to be included within the ESRS S2-disclosures?’ has been reworded into the above question to be clearer.
ESRS S1 paragraph 4 states: ‘This Standard covers an undertaking’s own workforce, which is understood to include both people who are in an employment relationship with the undertaking (“employees”) and non-employees who are either people with contracts with the undertaking to supply labour (“self-employed people”) or people provided by undertakings primarily engaged in “employment activities” (NACE Code N78). See Application Requirement 3 for examples of who falls under own workforce. The information required to be disclosed with regard to non-employees shall not affect their status pursuant to applicable labour law.’
ESRS S1 paragraph 5 states: ‘This Standard does not cover workers in the undertaking’s upstream or downstream value chain; these categories of workers are covered in ESRS S2 Workers in the value chain.’
Answer
The definition of ‘non-employees’ only includes individual contractors supplying labour to the undertaking (self-employed people) and people provided by undertakings primarily engaged in employment activities (NACE Code N78). If they are not included in this definition, they shall be considered workers in the value chain (ESRS S2).
Relations
Paragraph | Content |
|---|---|
This Standard does not cover workers in the undertaking’s upstream or downstream value chain; these categories of workers are covered in ESRS S2 Workers in the value chain. | |
This Standard covers an undertaking’s own workforce, which is understood to include both people who are in an employment relationship with the undertaking (“ employees ”) and non-employees who are either people with contracts with the undertaking to supply labour (“self-employed people”) or people provided by undertakings primarily engaged in “employment activities” (NACE Code N78). See Application Requirement 3 for examples of who falls under own workforce. The information required to be disclosed with regard to non-employees shall not affect their status pursuant to applicable labour law. | |
This Standard covers an undertaking’s own workforce, which is understood to include both people who are in an employment relationship with the undertaking (“ employees ”) and non-employees who are either people with contracts with the undertaking to supply labour (“self-employed people”) or people provided by undertakings primarily engaged in “employment activities” (NACE Code N78). See Application Requirement 3 for examples of who falls under own workforce. The information required to be disclosed with regard to non-employees shall not affect their status pursuant to applicable labour law. | |
This Standard does not cover workers in the undertaking’s upstream or downstream value chain; these categories of workers are covered in ESRS S2 Workers in the value chain. | |
This Standard does not cover workers in the undertaking’s upstream or downstream value chain; these categories of workers are covered in ESRS S2 Workers in the value chain. | |
This Standard covers an undertaking’s own workforce, which is understood to include both people who are in an employment relationship with the undertaking (“ employees ”) and non-employees who are either people with contracts with the undertaking to supply labour (“self-employed people”) or people provided by undertakings primarily engaged in “employment activities” (NACE Code N78). See Application Requirement 3 for examples of who falls under own workforce. The information required to be disclosed with regard to non-employees shall not affect their status pursuant to applicable labour law. |