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B9 – Workforce – Health and safety

🗂️ VSME Basic Module – Social metrics, page 10

  1. The undertaking shall disclose the following information regarding its employees:

(a) the number and rate of recordable work-related accidents; and

(b) the number of fatalities as a result of work-related injuries and work-related ill health.

🗂️ VSME Basic Module Guidance – Social Metrics, page 39-40

Guidance on the rate of recordable work-related accidents

  1. Based on the assumption that one full-time worker works 2,000 hours per year, the rate indicates the number of work-related accidents per 100 full-time workers over a yearly time frame. If the undertaking cannot calculate directly the number of hours worked, it may estimate this on the basis of normal or standard hours of work.

  2. In order to calculate the rate of recordable work-related accidents of employees, the formula below should be used.

[𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑤𝑜𝑟𝑘 𝑟𝑒𝑙𝑎𝑡𝑒𝑑 𝑎𝑐𝑐𝑖𝑑𝑒𝑛𝑡𝑠 𝑖𝑛 𝑡ℎ𝑒 𝑟𝑒𝑝𝑜𝑟𝑡𝑖𝑛𝑔 𝑦𝑒𝑎𝑟 / 𝑇𝑜𝑡𝑎𝑙 𝑛𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 ℎ𝑜𝑢𝑟𝑠 𝑤𝑜𝑟𝑘𝑒𝑑 𝑖𝑛 𝑎 𝑦𝑒𝑎𝑟 𝑏𝑦 𝑎𝑙𝑙 𝑒𝑚𝑝𝑙𝑜𝑦𝑒𝑒𝑠] 𝑥 200,000

Example

  1. Company A reported three work-related accidents in the reporting year. Company A has 40 employees, and a total number of 80,000 hours (40 x 2,000) worked in a year.

The rate of recordable work-related accidents is 3/80,000 x 200,000 = 7.5.

Guidance on the number of fatalities resulting from work-related injuries and work-related ill health

  1. Work-related injuries and work-related ill health arise from exposure to dangers at work.

  2. In case of teleworking, injuries and ill health are work-related if the injury or ill health is directly related to the performance of work rather than the general home environment.

  3. In case of injuries and ill health that occur while a person is travelling for work, these are considered work-related if the employee was performing work activities in the interest of the employer at the time of the injury or ill health. Accidents taking place when travelling, outside of the undertaking’s responsibility (i.e. regular commuting to and from work), are subject to the applicable national legislation, which regulates their categorisation as to whether they are considered work-related or not.

  4. Mental illness is considered work-related if it has been notified voluntarily by the relevant worker and if an evaluation from a licensed healthcare professional stating that the illness in question is indeed work-related has been issued and notified, too. Health problems resulting from smoking, drug and alcohol abuse, physical inactivity, unhealthy diets and psychosocial factors not connected to work are not considered work-related.

  5. The undertaking may present separately fatalities resulting from work-related injuries and those resulting from work-related ill health.