Child Labor Incidents
type: Concept
broader: Workforce
definition: Number of confirmed incidents of child labor identified in own operations and supply chain during the reporting period.
in scheme: performance-metrics
notation: 07.08
scope note: ESRS S1, S2; GRI 408-1; ILO Conventions 138, 182.
aggregation method: count
allowed unit: C62
improvement direction: lower

Collective Bargaining Coverage
type: Concept
broader: Workforce
definition: Percentage of employees covered by collective bargaining agreements.
in scheme: performance-metrics
notation: 07.06
scope note: ESRS S1-8; GRI 407-1; ILO Convention 98.
aggregation method: weighted-average
allowed unit: P1
improvement direction: higher

Employee Turnover Rate
type: Concept
broader: Workforce
definition: Percentage of employees who leave the organisation voluntarily or involuntarily during the reporting period.
in scheme: performance-metrics
notation: 07.07
scope note: ESRS S1-6; GRI 401-1.
aggregation method: average
allowed unit: P1
improvement direction: lower

Forced Labor Incidents
type: Concept
broader: Workforce
definition: Number of confirmed incidents of forced, bonded, or compulsory labor identified in own operations and supply chain during the reporting period.
in scheme: performance-metrics
notation: 07.09
scope note: ESRS S1, S2; GRI 409-1; ILO Conventions 29, 105.
aggregation method: count
allowed unit: C62
improvement direction: lower

Gender Pay Gap
type: Concept
broader: Workforce
definition: Difference in average compensation between male and female employees as a percentage of male average compensation.
in scheme: performance-metrics
notation: 07.03
scope note: ESRS S1-16; GRI 405-2; EU Pay Transparency Directive.
aggregation method: weighted-average
allowed unit: P1
improvement direction: lower

Living Wage Coverage
type: Concept
broader: Workforce
definition: Percentage of workers (including contractor and supply-chain workers in scope) receiving at least a verified living wage.
in scheme: performance-metrics
notation: 07.01
scope note: ESRS S1-10; GRI 202-1; Global Living Wage Coalition methodology.
aggregation method: weighted-average
allowed unit: P1
improvement direction: higher

Lost Time Injury Frequency Rate
type: Concept
broader: Workforce
definition: Number of lost-time injuries per one million hours worked, measuring workplace safety performance.
in scheme: performance-metrics
notation: 07.02
scope note: ESRS S1-14; GRI 403-9; ISO 45001.
aggregation method: average
allowed unit: C62
improvement direction: lower

Training Hours per Employee
type: Concept
broader: Workforce
definition: Average number of hours of training and professional development provided per employee per year.
in scheme: performance-metrics
notation: 07.05
scope note: ESRS S1-13; GRI 404-1.
aggregation method: average
allowed unit: HUR
improvement direction: higher

Women in Management
type: Concept
broader: Workforce
definition: Percentage of management and leadership positions held by women.
in scheme: performance-metrics
notation: 07.04
scope note: ESRS S1-9; GRI 405-1.
aggregation method: weighted-average
allowed unit: P1
improvement direction: higher

Workforce Diversity Ratio
type: Concept
broader: Workforce
definition: Representation of under-represented groups in the workforce as a percentage of total headcount, covering gender, ethnicity, disability, and other protected characteristics.
in scheme: performance-metrics
notation: 07.10
scope note: ESRS S1-9; GRI 405-1.
aggregation method: weighted-average
allowed unit: P1
improvement direction: higher

Workforce
type: Concept
definition: Metrics for measuring labour practices, workplace safety, diversity, equity, and human rights performance across operations and supply chains.
in scheme: performance-metrics
narrower: Child Labor Incidents
narrower: Collective Bargaining Coverage
narrower: Employee Turnover Rate
narrower: Forced Labor Incidents
narrower: Gender Pay Gap
narrower: Living Wage Coverage
narrower: Lost Time Injury Frequency Rate
narrower: Training Hours per Employee
narrower: Women in Management
narrower: Workforce Diversity Ratio
notation: 07
scope note: ESRS S1, S2; GRI 401–409; IFRS S1; ILO Core Conventions; UN Guiding Principles on Business and Human Rights.
top concept of: performance-metrics