Indsigt i bæredygtighedsrapportering - 1. udgave

3. Metrics and targets

• Collective bargaining coverage and social dialogue • Diversity metrics • Adequate wages • Social protection • Persons with disabilities • Training and skills development metrics • Health and safety metrics • Work-life balance metrics • Compensation metrics (pay gap and total compensation) • Incidents, complaints and severe human rights impacts

Additional information

Definitions of key terminology 1. Own workforce: Own workforce includes workers who are in an employment relationship with the undertaking (‘employees’) and nonemployee workers who are either individual contractors supplying labor to the undertaking (‘self - employed workers’) or workers provided by undertakings primarily engaged in ‘employment activities’. 2. Nonemployee workers in own workforce: Nonemployee workers in an undertaking’s own workforce include both individual contractors supplying labor to the undertaking (“self - employed workers”) and workers provided by undertakings primarily engaged in “employment activities”. 3. Equal treatment: The principle of equal treatment is a general principle of European law which presupposes that comparable situations or parties in comparable situations are treated in the same way. There shall be no direct or indirect discrimination based on criteria such as gender, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation. In the context of the present standard, own workforce has the same rights to receive the same treatment and not to be discriminated either directly or indirectly against on the basis of protected grounds such as gender, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation. 4. Equal opportunities: Equal opportunities refer to an equal and nondiscriminatory access to, among individuals, of opportunities for education, training, employment, career development and the exercise of power without their being disadvantaged on the basis of criteria such as gender, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation.

Interactions with other ESRS: ESRS S2 Workers in the value chain, ESRS S3 Affected Communities, ESRS 1 General principles, ESRS 2 General requirements

5. Work-related rights: e very EU worker has certain minimum rights relating to:

► Health and safety at work: general rights and obligations, workplaces, work equipment, specific risks and vulnerable workers ► Equal opportunities for women and men: equal treatment at work, pregnancy, maternity leave, parental leave ► Protection against discrimination based on sex, race, religion, age, disability and sexual orientation ► Labor law: part-time work, fixed-term contracts, working hours, employment of young people, informing and consulting employees Individual EU countries must make sure that their national laws protect these rights laid down by EU employment laws (Directives).

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