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S1-12 – Persons with disabilities

🗂️ ESRS S1 Own workforce, page 13

  1. The undertaking shall disclose the percentage of its own employees with disabilities.

  2. The objective of this Disclosure Requirement is to enable an understanding of the extent to which persons with disabilities are included among the undertaking’s employees.

  3. The undertaking shall disclose the percentage of persons with disabilities amongst its employees subject to legal restrictions on the collection of data.

  4. The undertaking may disclose the percentage of employees with disabilities with a breakdown by gender.

Application Requirements

Section titled “Application Requirements”

AR 76. When disclosing the information required in paragraph 77 regarding persons with disabilities, the undertaking shall provide any contextual information necessary to understand the data and how the data has been compiled (methodology). For example, information about the impact of different legal definitions of persons with disabilities in the different countries in which the undertaking has operations.