工作生活平衡指标

**(94 amended)*

• If all of the undertaking’s employees are entitled to all four types of family-related leave through social policy and/or collective bargaining agreements, it is sufficient to disclose the overall percentage to comply with paragraph

38. Contextual information, as per ESRS 2 GDR-M, may address the types of family-related leave entitlements, for example, in case the undertaking’s employees are only entitled to two of the four types.

**(AR 97 amended)*

• For the purposes of paragraph 38, 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.