企业员工特征

**(AR 56 amended)*

• The definitions of permanent, temporary and non-guaranteed hours employees differ among countries. If the undertaking has employees in more than one country, it shall use the definitions as per the national laws of the countries where the employees are based to calculate country-level data. Country-level data shall then be added up to calculate the total numbers.

**(New)*

• In accordance with ESRS 2 GDR-M, the undertaking shall disclose the method used to calculate and compile employee data (for example, at the end of the reporting year or as an average) and provide contextual information.

**(AR 55 amended)*

• The undertaking shall present the requested disclosures either in a narrative format or in the following tabular formats. **Table 1: Template for presenting information on employee headcount by gender*
• | Gender | Number of employees (headcount) – current reporting period | Number of employees (headcount) – previous reporting period | | :------------------ | :--------------------------------------------------------- | :---------------------------------------------------------- | | Male | | | | Female | | | | Other | | | | Not reported | | | | **Total employees*
• | | | *In some Member States, it is possible for persons to legally register themselves as having a third gender, which is categorised as ‘other’ in the table above. However, if the third gender is not permitted by law, the undertaking may explain this and indicate that the ‘other’ category is not applicable.
• **Table 2: Template for presenting employee headcount in the ten largest countries in terms of number of employees, where the undertaking has at least 50 employees*
• | Country | Number of employees (headcount) – current reporting period | Number of employees (headcount) – previous reporting period | | :-------- | :--------------------------------------------------------- | :---------------------------------------------------------- | | Country A | | | | Country B | | | | Country C | | | | Country D | | |

**(AR 55 amended)*

• The undertaking shall present the information either as narrative text or using the following table. **Table 3: Template for presenting information on employees by contract type, broken down by gender (headcount or FTE)*
• | | FEMALE | MALE | OTHER
• | NOT REPORTED | TOTAL | | :----------------------------------------------------------- | :----- | :--- | :------ | :----------- | :---- | | **Number of permanent employees (headcount / FTE) – Current reporting period*
• | | | | | | | **Number of permanent employees (headcount / FTE) – Previous reporting period*
• | | | | | | | **Number of temporary employees (headcount / FTE) – Current reporting period*
• | | | | | | | **Number of temporary employees (headcount / FTE) – Previous reporting period*
• | | | | | | | **Number of non-guaranteed hours employees (headcount / FTE)*
• | n/a | n/a | n/a | n/a | | *\*In some Member States, it is possible for persons to legally register as having a third gender, which is categorised as ‘other’ in the table above. However, if the third gender is not permitted by law, the undertaking, may explain this and indicate that the ‘other’ category is not applicable.
• *In some countries, non-guaranteed hours contracts may be considered permanent or temporary contracts in accordance with national legislation.*

**(AR 59 amended)*

• For the employee turnover calculation, the undertaking shall divide the number of employees who leave voluntarily or due to dismissal, retirement or death in service by the average employee headcount.