Kapitel 4 Introduktion til første sæt ESRS-standarder
Oplys- ningskrav Navn på oplysningskrav
ESRS
Indfasning og ikrafttræden
Sociale forhold (ESRS S)
For virksomheder med under 750 ansatte Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees dur- ing the financial year (on a consolidated basis where ap- plicable) may omit the information specified in the dis- closure requirements of ESRS S1 for the first year of preparation of their sustainability statement. By way of derogation from the first sentence, undertakings as re- ferred to in Article 5(2), first subparagraph, point (a), and third subparagraph, point (a), of Directive (EU) 2022/2464 not exceeding on their balance sheet dates the average number of 750 employees during the finan- cial year (on a consolidated basis, where applicable) may omit the information specified in the disclosure require- ments of ESRS S1 for the first 3 years of preparation of their sustainability statement. The undertaking may omit reporting for all datapoints in this Disclosure Requirement for the first year of prepa- ration of its sustainability statement. By way of deroga- tion from the first sentence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third subparagraph, point (a), of Directive (EU) 2022/2464 may omit reporting for all datapoints in this Disclosure Requirement for the first 3 years of preparation of their sustainability statement. The undertaking may omit this Disclosure Requirement with regard to its own employees in non-EEA countries for the first year of preparation of its sustainability statement. By way of derogation from the first sen- tence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third subparagraph, point (a), of Directive (EU) 2022/2464 may omit this Disclo- sure Requirement with regard to their own employees in non-EEA countries for the first 3 years of preparation of their sustainability statement. The undertaking may omit the information prescribed by ESRS S1-11 for the first year of preparation of its sus- tainability statement. By way of derogation from the first sentence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third subpara- graph, point (a), of Directive (EU) 2022/2464 may omit the information prescribed by ESRS S1-11 for the first 3 years of preparation of their sustainability statement. The undertaking may omit the information prescribed by ESRS S1-12 for the first year of preparation of its sus- tainability statement. By way of derogation from the first sentence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third subpara- graph, point (a), of Directive (EU) 2022/2464 may omit the information prescribed by ESRS S1-12 for the first 3 years of preparation of their sustainability statement. The undertaking may omit the information prescribed by ESRS S1-13 for the first year of preparation of its sus- tainability statement. By way of derogation from the first sentence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third subpara- graph, point (a), of Directive (EU) 2022/2464 may omit the information prescribed by ESRS S1-13 for the first 3 years of preparation of their sustainability statement.
All disclosure require- ments
ESRS S1
All disclosure Requirements
Characteristics of non-employee workers in the undertaking's own workforce
ESRS S1 S1-7
Collective bargaining coverage and social dialogue
ESRS S1 S1-8
ESRS S1 S1-11
Social protection
Percentage of employees with disabilities
ESRS S1 S1-12
ESRS S1 S1-13
Training and skills development
56 | Indsigt i bæredygtighedsrapportering | EY
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