健康和安全指标

**(AR 80 amended)*

• The percentage of the undertaking’s own workforce that is covered by its occupational safety and health management system shall be disclosed on a headcount basis rather than a full-time equivalent basis.

**(AR 89 amended)*

• When computing the rate of recordable work-related accidents, the undertaking shall divide the number of cases by the number of total hours worked by people in its own workforce, multiplied by 1,000,

000. This represents the number of cases per one million hours worked and roughly corresponds to the total hours worked by 500 full-time workers in one year. If national law in the countries where the undertaking’s employees work defines ‘work-related accidents’ in a different way than the ESRS Glossary definition of ‘recordable work-related accident’, the undertaking may use the national definition. In that case, it shall disclose this fact in accordance with ESRS 2 GDR-M. **(AR 90 amended)*

• If the undertaking uses estimates, it shall use normal or standard hours of work, taking into account entitlements to periods of paid leave of absence from work (for example, paid vacations, paid sick leave, public holidays) and explain this in its disclosures.

**(AR 91 amended)*

• Fatalities that result from recordable work-related accidents are included in this figure.

**(AR 93 and 94 amended)*

• ‘Cases of recordable work-related ill health’ in paragraph 36

(d) refers to cases of work-related ill-health about which the undertaking has been informed by the affected people, compensation agencies or healthcare professionals or to cases that it has identified through medical surveillance during the reporting period. In this context, work-related musculoskeletal disorders are covered under work-related ill health (and not under work-related injuries).

**(AR 95 amended)*

• The number of days lost shall include the first full day and the last day of absence. Calendar days shall be used for the count. Days on which the affected individual is not scheduled for work (for example weekends, public holidays) will therefore count as days lost. > ⁴ This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impact, as set out by Indicator #1 in Table III of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Investments in companies without workplace accident prevention policies’). > > ⁵ This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by Indicator #2 in Table III of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Rate of accidents’), and benchmark administrators to disclose ESG factors subject to Regulation (EU) 2020/1816, as set out by indicator ‘Weighted average ratio of accidents, injuries, fatalities’ in Sections 1 and 2 of Annex II. > > ⁶ This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by Indicator #3 in Table III of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (‘Number of days lost to injuries, accidents, fatalities or illness’).