Non-employees

Voorbereiden

Wat te verzamelen vóór het opstellen

Vink elk veld af zodra het bewijs binnen is. Eigenaren zijn de teams die de bronbestanden doorgaans beheren.

• Non-employee total

  HR / People Operations

  Capture the total number of people working for the organisation who are not on its payroll, using the same population definition used in workforce reporting.

  Bewijs Contractor register, agency labour reports, vendor invoices, site access lists, or a consolidated workforce count that excludes employees.

  Let op 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.

• Workforce measure basis

  HR Reporting / Finance

  State whether the figure is a headcount or an FTE-style measure, and keep that basis consistent with the underlying source data and reporting period.

  Bewijs Reporting methodology note, HRIS extract, payroll summary, or workforce dashboard showing the chosen counting basis.

  Let op Headcount and FTE are mixed, or the measure basis differs from the source system used to compile the figure.

• Workforce share

  HR Reporting / ESG Reporting

  Capture the percentage that this group represents within the relevant workforce total, using the same period and denominator used for the workforce count.

  Bewijs Calculation workbook, workforce denominator schedule, or reporting pack showing the numerator, denominator and percentage formula.

  Let op The percentage is calculated against the wrong workforce denominator, or the numerator and denominator come from different periods.

Hoe u dit voorbereidt

De gegevens opvragen

Request the non-employee population count and workforce share

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

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]

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]

Sectorvoorbeelden

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

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Controleren

Controleer bij elke bewering het bewijs

• 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.

  Risico The assurer will test whether the estimate is supportable, whether assumptions were reasonable, and whether the method could have materially changed the figure.

  Te controleren bewijs 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.

  Risico 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.

  Te controleren bewijs 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.

  Risico The assurer will check whether the percentage is arithmetically correct, whether the denominator is appropriate, and whether the same population was used throughout.

  Te controleren bewijs 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.

  Risico The assurer will test completeness, duplication, and whether the total includes the right people and excludes the wrong ones.

  Te controleren bewijs 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.

  Risico The assurer will examine whether the chosen basis matches the underlying data and whether it was applied consistently across the reporting period.

  Te controleren bewijs 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.

  Risico The assurer will test whether the timing basis is clearly defined, consistently applied, and suitable for the disclosed number.

  Te controleren bewijs Reporting methodology, period-end or averaging calculations, source extracts for the relevant dates or periods, and review evidence confirming the selected timing basis.

Waar concepten misgaan

Fouten om te vermijden en waar een oordeel nodig is

De linkerkolom toont wat opstellers fout doen bij het verzamelen; de rechter waar u een oordeel moet vellen en toelichten.

Voorbeelden

Hoe het op de pagina leest

Synthetisch, geschreven door LRA — niet afkomstig uit een bedrijfsrapport en geen tekst uit een standaard.

Kwaliteitsladder

• Basis

  We had 42 non-employees.

• Beter

  We had 42 non-employees, counted on a headcount basis, and they made up 14% of our workforce.

• Best

  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.

Toets uw begrip

Scenario’s om door te werken

Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Guides that settle this question

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