Non-employees

Подготовить

Что собрать до написания

Отмечайте каждое поле по мере поступления доказательств. Владельцы — команды, у которых обычно хранятся исходные файлы.

• 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.

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

  Риск 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.

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

  Риск 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.

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

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

Как это подготовить

Запросить данные

Request the non-employee population count and workforce share

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

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]

Отраслевые примеры

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Центр загрузок

Проверка

Для каждого утверждения проверьте доказательства

• 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.

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

  Доказательства для проверки 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.

  Риски 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.

  Доказательства для проверки 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.

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

  Доказательства для проверки 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.

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

  Доказательства для проверки 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.

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

  Доказательства для проверки 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.

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

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

Где черновики идут не так

Ошибки, которых стоит избегать, и где нужно суждение

Слева — что составители делают не так при сборе данных; справа — где придётся принять и объяснить суждение.

Примеры

Как это выглядит на странице отчёта

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Лестница качества

• Базовый

  We had 42 non-employees.

• Лучше

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

• Лучший

  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.

Проверьте себя

Сценарии для разбора

Ссылки на стандарты

Соответствующие требования ESRS и смежные раскрытия

Guides that settle this question

Связанное и другое

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