Kern der Offenlegung
In practice, the main question is coverage: whether the reporting looks only at a few visible sites or flagship operations, or whether it covers the organisation’s wider operations and relevant parts of the value chain where non-employees are used. The organisation should be clear about the scope, the basis used to define these workers, and any limits in the information available.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Vorbereiten
Was vor dem Entwurf zu sammeln ist
Haken Sie jedes Feld ab, sobald der Nachweis vorliegt. Eigner sind die Teams, bei denen die Quelldateien üblicherweise liegen.
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Non-employee total
HR / People OperationsCapture the total number of people working for the organisation who are not on its payroll, using the same population definition used in workforce reporting.
Nachweise Contractor register, agency labour reports, vendor invoices, site access lists, or a consolidated workforce count that excludes employees.
Achten Sie auf Does not reconcile to the non-employee population used in workforce reporting, with contractors, agency staff or other off-payroll workers omitted or double-counted.
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Workforce measure basis
HR Reporting / FinanceState whether the figure is a headcount or an FTE-style measure, and keep that basis consistent with the underlying source data and reporting period.
Nachweise Reporting methodology note, HRIS extract, payroll summary, or workforce dashboard showing the chosen counting basis.
Achten Sie auf Headcount and FTE are mixed, or the measure basis differs from the source system used to compile the figure.
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Workforce share
HR Reporting / ESG ReportingCapture the percentage that this group represents within the relevant workforce total, using the same period and denominator used for the workforce count.
Nachweise Calculation workbook, workforce denominator schedule, or reporting pack showing the numerator, denominator and percentage formula.
Achten Sie auf The percentage is calculated against the wrong workforce denominator, or the numerator and denominator come from different periods.
Bevor Sie beginnen
- Have you settled which non-staff groups count for this figure, and which ones stay out of scope?
- Will you use a headcount or a full-time equivalent basis, and keep that basis the same throughout?
- Is the number taken from a source you can trace back and explain, rather than from an estimate with no audit trail?
- Have you fixed the period-end date or averaging point you will use for the count?
- For the workforce share, have you agreed what total workforce figure it will be compared against?
So bereiten Sie es vor
Daten anfordern
Request the non-employee population count and workforce share
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
How many non-employees did we have in the reporting period, and what share of the wider workforce did they represent?
Use your organisation’s own labels first, then map them to the disclosure. For example, ask for contractors, agency staff, consultants, gig workers, or other external labour categories only if those are the terms your business already uses internally. Keep the request in operational language and check the source data definitions before sign-off.
Schwache Anfrage
Please provide the ESRS S1:S1-6 non-employee data for the disclosure.
Warum sie scheitert: It uses framework language only, gives no boundary, no counting basis, no internal category terms, and does not tell the owner what source or method to use. That makes the return hard to reconcile and hard to evidence.
Bessere Anfrage
Please send the external labour figures for [reporting period] and [boundary]: total count, whether the number is headcount or FTE, the internal category names included, the source system or file, the reference date or averaging method, and the workforce total used to calculate the share. Please add any inclusion or exclusion notes and use your organisation’s own terms.
Vorlage für eine formelle E-Mail
Subject: Data request – non-employee count and workforce share for [reporting period] Hello [name/team], We are preparing the sustainability reporting pack and need the latest figures for our external labour population for [reporting period] and [boundary]. Please send: - the total number of non-employees; - the basis used to count them (headcount or FTE); - the share they represent of the wider workforce; - the internal category names included in the extract; - the source system or file used; - any inclusion/exclusion rules applied; - the reference date or averaging method used; - the denominator used for the workforce share. If helpful, please return the information in the table format below and add any notes needed to explain the figures. Please adapt this to your organisation’s own terms, and check the source definitions before sign-off. Many thanks, [preparer name] [team] [contact details]
Kurzfassung für Teams / Slack
Hi [name/team] — could you share the latest external labour figures for [reporting period] and [boundary]? We need: - total count - headcount or FTE basis - workforce share - category names used internally - source system/file - any inclusion/exclusion rules - reference date or averaging method - denominator used for the share Please use your usual internal terms and add any notes on the method. Thanks, [preparer name]
Branchenbeispiele
Manufacturing
Kontext. A plant uses agency staff, maintenance contractors, and specialist installers alongside direct staff.
Angepasste Anfrage. Please share the plant’s external labour figures for [reporting period] and [site/boundary]: total number of agency staff, contractors, and other external workers; whether the figure is headcount or FTE; the workforce total used for the share; the source file or system; and any rules used to include or exclude people.
Beispielantwort. Agency staff: 42; contractors: 18; specialist installers: 6; total external labour: 66; basis: headcount; workforce total used for share: 1,320; share of workforce: 5.0%; source: site labour tracker; notes: excludes visitors and delivery drivers.
Retail / Logistics
Kontext. A distribution business uses temporary warehouse workers and outsourced security staff across multiple depots.
Angepasste Anfrage. Please provide the external worker numbers for [reporting period] across [depots/region]: total count, headcount or FTE basis, internal labels used for temporary warehouse workers and outsourced services, the denominator used for the workforce share, and the source report used to compile the figures.
Beispielantwort. Temporary warehouse workers: 95; outsourced security staff: 14; total external workers: 109; basis: FTE; workforce total used for share: 2,180; share of workforce: 5.0%; source: workforce planning dashboard; notes: figures are averaged across the quarter and exclude agency office cover.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
Methodenhinweis
State whether the non-employee figure is built on full-time equivalent or headcount, and make clear that the percentage is calculated against the overall workforce total.
Kontexthinweis
Explain what the numbers show about reliance on people outside the payroll, both in absolute terms and as a share of the wider workforce.
Erläuterung zu Schwankungen
If the figures move from one period to the next, link the change to shifts in the number of non-employees, the workforce total, or the measurement basis used.
Eintrag im Inhaltsindex
S1-6 Non-employees — [location / page] / [notes]Download-Center
Werkzeuge & Formulare zur Vorbereitung
Laden Sie Vorbereitungshilfen für S1-6 nach kostenloser E-Mail-Bestätigung 24 Stunden lang herunter. Links zu Originalberichten bleiben öffentlich zugänglich.
Prüfen
Prüfen Sie zu jeder Aussage die Nachweise
We used a clear basis to estimate the non-staff count where direct counting was not possible, and we can show how that estimate was built.
Risiko The assurer will test whether the estimate is supportable, whether assumptions were reasonable, and whether the method could have materially changed the figure.
Zu prüfende Nachweise Working papers showing the estimation method, assumptions, source data, calculation steps, management review notes, and any sensitivity or reasonableness checks.
We explained the calculation choices and reporting approach because they affect how the figure should be read.
Risiko The assurer will probe whether the chosen approach was applied consistently, whether alternative options were considered, and whether the explanation is enough for a user to understand the number.
Zu prüfende Nachweise Draft and final disclosure wording, internal accounting or reporting policy, decision papers on the selected approach, and evidence of review by the preparer and approver.
We stated what share of our own workforce this group represents, and we can trace that percentage back to the underlying counts.
Risiko The assurer will check whether the percentage is arithmetically correct, whether the denominator is appropriate, and whether the same population was used throughout.
Zu prüfende Nachweise Calculation file showing numerator and denominator, source population data, reconciliation to the workforce base, and sign-off on the final percentage.
We disclosed the total number for this group and retained the records used to build that total.
Risiko The assurer will test completeness, duplication, and whether the total includes the right people and excludes the wrong ones.
Zu prüfende Nachweise Population listing, source registers or system extracts, inclusion and exclusion rules, reconciliations, and evidence of management review of the final total.
We chose a headcount-style approach or a full-time-equivalent approach for the total, and we can show why that approach was used.
Risiko The assurer will examine whether the chosen basis matches the underlying data and whether it was applied consistently across the reporting period.
Zu prüfende Nachweise Methodology note, policy or reporting guidance, calculation workbook, source data fields used for the chosen basis, and evidence of consistency checks.
We reported the figure using either a period-end snapshot or an average across the period, and we can show how that timing basis was applied.
Risiko The assurer will test whether the timing basis is clearly defined, consistently applied, and suitable for the disclosed number.
Zu prüfende Nachweise Reporting methodology, period-end or averaging calculations, source extracts for the relevant dates or periods, and review evidence confirming the selected timing basis.
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
- Figures are stated without the supporting narrative, or narrative without figures.
- Scope is inconsistent between the text and the numbers.
- The reporting boundary is left undefined.
- Material changes since the previous period are not disclosed.
- Estimates and measured values are not distinguished.
- Source records for the figures are not identified.
Wo Entwürfe scheitern
Zu vermeidende Fehler und wo Ermessen gefragt ist
Links steht, was Ersteller beim Sammeln falsch machen; rechts, wo Sie ein Ermessen treffen und begründen müssen.
Zu vermeidende Fehler
- Wrong ownerThe count gets chased from the wrong team, so the person who actually tracks agency staff, contractors or other non-payroll workers is never asked.
- Framework language instead of business termsThe request is sent using ESRS-style labels, which confuses local teams that only recognise their own job titles, supplier categories or site-level headcount reports.
- Scope not pinned downPeople start collecting figures before agreeing which non-payroll workers are in scope, so different teams include different groups and the final number cannot be reconciled.
- Wrong timing basisThe data is pulled for the wrong date or period, so the figure reflects a different point in time from the one being reported.
- Mixed counting methodOne source uses full-time equivalent logic while another uses simple person counts, and the two are merged without converting them to the same basis.
- Source labels stripped outThe original names from payroll, vendor or site reports are lost during consolidation, making it impossible to trace each figure back to the starting record.
- Separate groups merged too earlyContractors, agency workers and other non-payroll groups are combined before collection is complete, even though they should stay distinct until the final roll-up.
- No evidence trailThe team keeps the number but not the supporting file details, so the date, owner and source version cannot be checked later.
- No sign-off recordThe draft total is passed on without a clear approval trail, leaving no proof of who reviewed the inputs and accepted the final dataset.
Ermessen erforderlich
- Choose one counting basis and keep it consistentDecide whether to count people as individual workers or convert them into full-time equivalents, explain the basis used, and keep the same approach across periods unless a change is clearly described.
- Set a clear cut-off date for the populationUse one reporting date or period-end snapshot for the count, and if you include people who were in scope only for part of the year, say how they were brought into the total.
- Define who sits inside the non-employee groupWhere local labour practices or contract types differ by country, explain the practical rule used to decide which external workers are included and which are left out.
- Handle acquisitions and disposals with a stated boundary ruleIf the business changes during the year, disclose whether the count reflects the organisation as held at period end or includes bought-in or sold-off operations for part of the year, and explain any restatement or non-restatement.
- Decide how to treat borderline workersState how you deal with people close to the boundary, such as agency staff, contractors, consultants, or outsourced teams, so readers can see the inclusion rule you applied.
- Use estimates where direct records are incompleteIf the number is built from payroll, supplier records, site logs, or sampling rather than a direct headcount, say so and explain the estimation method and any main assumptions.
- Explain any privacy-driven groupingWhen individual-level detail cannot be shown because of data protection or small numbers, disclose the level of grouping used and make clear that the published figure is an aggregate.
- Round in a way that does not distort the totalIf you round the count or the share of the workforce, state the rounding approach and check that the rounded figures still reconcile sensibly to the underlying totals.
Beispiele
So liest es sich im Bericht
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
we report the number of people who are not on our payroll and show how they sit within our wider workforce. In this example, they are 48 out of 320 workers, which is 15% of the total.
Non-payroll workers within the workforce (people)
| Category | People |
|---|---|
| Non-payroll workers | 48 |
| Other workers | 272 |
Illustrative only; figures are internally consistent and shown as a share of the wider workforce.
we set out the count of people working for us but not directly employed, alongside the size of the whole workforce. Here, 126 out of 840 workers are in that group, equal to 15% of our workforce.
Non-payroll workers within the workforce (people)
| Category | People |
|---|---|
| Non-payroll workers | 126 |
| Other workers | 714 |
Illustrative only; figures are internally consistent and shown as a share of the wider workforce.
Qualitätsstufen
- Basis
We had 42 non-employees.
- Besser
We had 42 non-employees, counted on a headcount basis, and they made up 14% of our workforce.
- Am besten
We had 42 non-employees at year-end, measured on a headcount basis, representing 14% of our workforce; the share was higher than last year because we used more short-term specialist contractors on a project peak.
Prüfen Sie Ihr Verständnis
Szenarien zum Durcharbeiten
Your people data team has counted 18 agency workers and 7 contractors who worked on site during the reporting period. The HR file also shows 120 employees on the payroll at year-end.
A facilities contract covers 12 cleaners, but only 9 of them worked at your sites during the reporting period; the other 3 were assigned elsewhere by the supplier. Your draft table currently includes all 12.
You have 80 employees and 20 non-employees. A draft note says the non-employee group is '20% of staff' because 20 divided by 100 equals 20%.
Your group has 45 non-employees in total. Of these, 30 are agency workers and 15 are self-employed contractors. The draft narrative mentions only the total and leaves out the measurement basis.
Fragen Sie den AI Assistant des Knowledge Hub zu dieser Offenlegung
Erhalten Sie praktische Antworten für Ihren Berichterstattungskontext.
Eigenen Text prüfen
Fügen Sie ein oder zwei Absätze ein. Der Ausschnitt wird nur für diese Prüfung verwendet und nicht in Ihrer Unterhaltung gespeichert.
Der Vergleich nutzt Beispiele auf dieser Karte, nicht deren Häufigkeit im Berichtskorpus.
Hinweis, keine Prüfungssicherheit
Verweise auf das Rahmenwerk
Einschlägige ESRS-Anforderungen und verwandte Offenlegungen
ESRS
S1-6
innerhalb von ESRS S1: Own Workforce
Guides that settle this question
Verwandtes & Entdecken
Mehr in ESRS S1 →Gesamten Katalog durchsuchen →Alle Offenlegungen durchsuchen →
FAQ
Fragen, die diese Seite beantwortet
The page says to prepare three datapoints: non-employee total, workforce measure basis, and workforce share. Use the plain-language explainer and the step-by-step preparation section to turn those into a draft disclosure.
The page tells you that workforce measure basis is one of the datapoints to prepare, and the step-by-step section is there to help you set the basis consistently before drafting. It does not add extra rules beyond that, so use the page as a practical guide rather than a formal source.
Non-employee total is listed as a datapoint to prepare for the disclosure. The page is designed to help you identify the right source data and then use the workbook and evidence pack to support the figure you report.
Workforce share is one of the datapoints the page tells you to prepare, and the illustrative example shows how the disclosure can be turned into a simple quantitative table. Use the example as a synthetic guide only and keep the numbers internally consistent.
The page includes a step-by-step 'how to prepare' section that walks you through turning the disclosure topic into draft content. It is meant to help you organise the data, evidence and narrative before you finalise the output.
The page includes an evidence pack with five items and also lists six assurance claims to verify, each with a claim, risk and evidence angle. Use those together to build a file that shows how the numbers and narrative were prepared.
The six assurance claims are there to help you check what could go wrong, what the risk is, and what evidence would support the disclosure. They are a practical review tool for the ESG manager, HR owner or assurance reviewer.
The page lists common reporting gaps and mistakes so you can spot weak points before you publish. Use that section as a pre-submission check against your data, scope, evidence and draft wording.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. It is there to help you organise the disclosure preparation and assurance checks in a working file before you turn the data into a draft.
The Download Centre also includes a printable Library Card in .pdf format. Use it as a quick reference alongside the page content when you are preparing the disclosure or checking the evidence pack.
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. That section is meant to help you convert the prepared data into a first draft that is easier to review and refine.
Weitere Fragen, bei denen diese Seite hilft