ESRS Dashboards

Modified on Fri, 24 Apr at 11:47 AM

What are the ESRS Dashboards?

The dashboards can be found under ESRS Reporting, in Analytics.

The two dashboards include replicas of all existing tables shown in the Sustainability Statement . The dashboards offer a way to trace the data down to the raw data input where possible.

The dashboards are able to include synced data for Group reporting functionality. The parts referencing Synced data in the Details view of a widget will be empty for customers not using Group Sync Assistant.

Standards filter(s)

The dashboards include an organizational unit filter.

Table of content

Both dashboards comes with Content at the top with clickable sub-headers for fast access to the each section of the dashboard.

Environmental tables

E1-4: Summary of GHG emission reduction targets

The data in this table cannot be aggregated across multiple reporting organizational units or reporting periods. It can only be reported once annually at the company level. It's possible to report for multiple units, but only the unit tagged with ESRS: Organization unit of record will be included in the table.

The company is required to select one Scope 2 reporting method (location-based or market-based). The row corresponding to the unselected method will display zeros.

Reporting intensity metrics is optional. If the company opts out, the affected rows will display zeros.

Source measure(s) depending on module usage and materiality:

E1-4 – Targets related to climate change mitigation and adaptation

E1-5: Energy consumption and mix (E1-5 AR 34)

The disaggregation of the companies fossil energy consumption depends on the company's operations. If the company or part of the company operates in a high climate impact sectors (HCIS) the company needs disaggregated the fossil energy consumption into rows 1-5. If the company has no operations in HCIS the company only needs to report its aggregated fossil energy consumption, row 6, and row 1-5 will be empty. All further rows are required and should be reported on even if the consumption in some cases can be zero.

Source measure(s) depending on module usage and materiality:

E1-5 – Energy consumption and mix (lower level)
E1-5 – Energy consumption and mix (merged)
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6

E1-5: Energy production (E1-5 39)

The energy production is disaggregated into production of renewable and non-renewable energy. Energy generated during combustion of fuels is considered produced energy and summarized to this table.

Source measure(s) depending on module usage and materiality:

E1-5 – Energy consumption and mix (lower level)
E1-5 – Energy consumption and mix (merged)
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6

E1-5: Energy intensity per net revenue for high climate impact sectors (E1-5 40)

The energy intensity is calculated as total energy consumption from operations in HCIS in MWh per thousand of the company's net revenue in company currency.

Source measure(s) depending on module usage and materiality:

E1-5 – Energy consumption and mix (lower level)
E1-5 – Energy consumption and mix (merged)
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6
General Organization Data/Organization Key Data

E1-5: Reconciliation of net revenue (E1-5 AR 38.b)

The net revenue from HCIS and the Total net revenue is reported data. Net revenue (other) is calculated by subtracting the net revenue from HCIS from the total net revenue.

Source measure(s) depending on module usage and materiality:

E1-5 – Energy consumption and mix (top level)
E1-5 – Energy consumption and mix (merged)
Complementary information for ESRS E1-5 (Top level)
General Organization Data/Organization Key Data

E1-6: Emissions from consolidated accounting group, investees and joint arrangements (E1-6 50.a & b)

Divides the gross Scope 1 and 2 emissions between the Consolidated accounting group and Investees and joint arrangements if the company has any Investees and joint arrangements they have operational control over. If not, all data is summarized to the Consolidated accounting group.

Source measure(s) depending on module usage and materiality:

E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 1: Fugitive emissions (others) + ESRS E1-6
Scope 1: Fugitive emissions (refrigerants) + ESRS E1-6
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Process emissions + ESRS E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6

E1-6: Biogenic emissions (E1-6 AR 43.c, AR 45.e & AR 46.j)

Summarizes the Biogenic emissions per Scope.

Source measure(s) depending on module usage and materiality:

E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue
Complementary information for ESRS E1-6 (Top level)
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6

E1-6: Contractual instrument coverage (E1-6 AR 45.d)

Calculates the percentage of contractual instrument coverage by dividing the energy covered by a contractual instrument with the total energy consumption used to calculate the company's gross Scope 2 emissions.

All energy reported with supplier-specific emission factors in the Scope 2: Purchased energy measures listed below is considered bundled, while it's possible to report both bundled and unbundled in E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue and Scope 2: Energy Attribute Certificates (related to Purchased electricity) + ESRS E1-6.

Source measure(s) depending on module usage and materiality:

E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 2: Energy Attribute Certificates (related to Purchased electricity) + ESRS E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6

E1-6: Energy covered by type of certificate (E1-6 AR 45.d)

Calculates the percentage of certifiacet coverage by type of certificate by dividing the energy covered by a specified certificate with the total energy consumption used to calculate the company's gross Scope 2 emissions.

All energy reported with supplier-specific emission factors in the Scope 2: Purchased energy measures listed below is considered Other/unspecified certificates since it's not possible to specify type of certificate. While it's possible to report both specific and other certificates in E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue and Scope 2: Energy Attribute Certificates (related to Purchased electricity) + ESRS E1-6.

Source measure(s) depending on module usage and materiality:

E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 2: Energy Attribute Certificates (related to Purchased electricity) + ESRS E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6

E1-6: Greenhouse gas emissions per net revenue (E1-6 53 & AR 53)

Summarizes the total emissions (Scope 1, 2 and 3) depending on Scope 2 methodology and provides the results and tCO2eq per thousand of the company's net revenue in company currency.

Source measure(s) depending on module usage and materiality:

E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 1: Fugitive emissions (others) + ESRS E1-6
Scope 1: Fugitive emissions (refrigerants) + ESRS E1-6
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Process emissions + ESRS E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6
Scope 2: Energy Attribute Certificates (related to Purchased electricity) + ESRS E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6
Scope 3: Category 1: Purchased goods and services + ESRS E1-6
Scope 3: Category 2: Capital goods + ESRS E1-6
Scope 3: Category 4 + 9: Inbound and outbound distribution + ESRS E1-6
Scope 3: Category 4 + 9: Inbound and outbound transport + ESRS E1-6
Scope 3: Category 5: Waste generated in operations + ESRS E1-6
Scope 3: Category 6: Business travel + ESRS E1-6
Scope 3: Category 7: Employee commuting + ESRS E1-6
Scope 3: Category 8: Upstream Leased Assets + ESRS E1-6
Scope 3: Category 10: Processing of sold products + ESRS E1-6
Scope 3: Category 11: Use of sold products + ESRS E1-6
Scope 3: Category 12: End-of-life treatment of sold products + ESRS E1-6
Scope 3: Category 13: Downstream Leased Assets + ESRS E1-6
Scope 3: Category 14: Franchises + ESRS E1-6
Scope 3: Category 15: Investments + ESRS E1-6
General Organization Data/Organization Key Data

E1-4 & E1-6 GHG emissions disaggregated by Scopes 1 and 2 and significant Scope 3 (E1-6 AR 48)

The data in this table reported in E1-4 cannot be aggregated across multiple reporting organizational units or reporting periods. It can only be reported once annually at the company level. It's possible to report for multiple units, but only the unit tagged with ESRS: Organization unit of record will be included in the table. The company is required to select one Scope 2 reporting method (location-based or market-based). The row corresponding to the unselected method will be empty for the columns related to E1-4.

The column Annual % target / Base year represents the change relative to a specific year in relations to the base year. The default year used is 2030, but can be changed on request by Position Green.

The data in this table reported in E1-6 registrations can be aggregated across multiple reporting organizational units or reporting periods. The column % N / N-1 calculates the percentage of the current year in relation to the previous year.

Source measure(s) depending on module usage and materiality:

E1-4 – Targets related to climate change mitigation and adaptation
E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue
Scope 1 emissions that are regulated under emission trading schemes + ESRS E1-6
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 1: Fugitive emissions (others) + ESRS E1-6
Scope 1: Fugitive emissions (refrigerants) + ESRS E1-6
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Process emissions + ESRS E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6
Scope 2: Energy Attribute Certificates (related to Purchased electricity) + ESRS E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6
Scope 3: Category 1: Purchased goods and services + ESRS E1-6
Scope 3: Category 2: Capital goods + ESRS E1-6
Scope 3: Category 4 + 9: Inbound and outbound distribution + ESRS E1-6
Scope 3: Category 4 + 9: Inbound and outbound transport + ESRS E1-6
Scope 3: Category 5: Waste generated in operations + ESRS E1-6
Scope 3: Category 6: Business travel + ESRS E1-6
Scope 3: Category 7: Employee commuting + ESRS E1-6
Scope 3: Category 8: Upstream Leased Assets + ESRS E1-6
Scope 3: Category 10: Processing of sold products + ESRS E1-6
Scope 3: Category 11: Use of sold products + ESRS E1-6
Scope 3: Category 12: End-of-life treatment of sold products + ESRS E1-6
Scope 3: Category 13: Downstream Leased Assets + ESRS E1-6
Scope 3: Category 14: Franchises + ESRS E1-6
Scope 3: Category 15: Investments + ESRS E1-6

E1-6: Scope 3 GHG emissions reported using primary data (E1-6 AR 46.g)

Calculates the percentage of Scope 3 emissions calculated using primary data in relation to the total Scope 3 emissions.

Source measure(s) depending on module usage and materiality:

E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions and GHG Intensity based on net revenue
Scope 1: Company vehicles + ESRS E1-5 & E1-6
Scope 1: Own produced energy from non-fuel renewables + ESRS E1-5 & E1-6
Scope 1: Stationary combustion + ESRS E1-5 & E1-6
Scope 2: Purchased electricity + ESRS E1-5 & E1-6
Scope 2: Purchased cooling + ESRS E1-5 & E1-6
Scope 2: Purchased heating + ESRS E1-5 & E1-6
Scope 2: Purchased steam + ESRS E1-5 & E1-6
Scope 3: Category 1: Purchased goods and services + ESRS E1-6
Scope 3: Category 2: Capital goods + ESRS E1-6
Scope 3: Category 4 + 9: Inbound and outbound distribution + ESRS E1-6
Scope 3: Category 4 + 9: Inbound and outbound transport + ESRS E1-6
Scope 3: Category 5: Waste generated in operations + ESRS E1-6
Scope 3: Category 6: Business travel + ESRS E1-6
Scope 3: Category 7: Employee commuting + ESRS E1-6
Scope 3: Category 8: Upstream Leased Assets + ESRS E1-6
Scope 3: Category 10: Processing of sold products + ESRS E1-6
Scope 3: Category 11: Use of sold products + ESRS E1-6
Scope 3: Category 12: End-of-life treatment of sold products + ESRS E1-6
Scope 3: Category 13: Downstream Leased Assets + ESRS E1-6
Scope 3: Category 14: Franchises + ESRS E1-6
Scope 3: Category 15: Investments + ESRS E1-6

E1-7: Removal activities (E1-7 58.a & AR 57.a-b & AR 58.f & AR 59)

Shows each reported removal activity and the information related to it.

Source measure(s) depending on module usage and materiality:

E1-7 – GHG removals and GHG mitigation projects financed through carbon credits

E1-7: GHG removals and storage in the value chain (E1-7 58.a)

Aggregates the emissions for GHG removals and storage both by Scope and by own operations/value chain.

Source measure(s) depending on module usage and materiality:

E1-7 – GHG removals and GHG mitigation projects financed through carbon credits

E1-7: Properties of cancelled carbon credits (E1-7 59.a, AR 62.a,d-e)

Source measure(s) depending on module usage and materiality:

E1-7 – GHG removals and GHG mitigation projects financed through carbon credits

E1-8: Internal carbon prices by type (E1-8 AR 66)

Aggregates and displays data related by type of internal carbon price.

Source measure(s) depending on module usage and materiality:

E1-8 – Internal carbon pricing

E1-9: Physical risk - Single amount (E1-9 66.a, b, d & AR 70.d & AR 71.a)

For rows containing monetary amounts, the values are expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

The percentage calculations are done by dividing with either the total assets in monetary terms or the total net revenue reported in either General Organization Data/Organization Key Data.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
General Organization Data/Organization Key Data

E1-9: Transition risk - Single amount (E1-9 67.a, b & e)

For rows containing monetary amounts, the values are expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

The percentage calculations are done by dividing with either the total assets in monetary terms or the total net revenue reported in either General Organization Data/Organization Key Data.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
General Organization Data/Organization Key Data

E1-9: Physical risk - Range (E1-9 66.a, b, d & AR 70.d & AR 71.a)

For rows containing monetary amounts, the values are expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

The percentage calculations are done by dividing with either the total assets in monetary terms or the total net revenue reported in either General Organization Data/Organization Key Data.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
General Organization Data/Organization Key Data

E1-9: Transition risk - Range (E1-9 67.a, b & e)

For rows containing monetary amounts, the values are expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

The percentage calculations are done by dividing with either the total assets in monetary terms or the total net revenue reported in either General Organization Data/Organization Key Data.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
General Organization Data/Organization Key Data

E1-9: Real estate - kWh/m2 (E1-9 67.c & AR 73.b)

Aggregates the kWh/m2 and the Carrying value in monetary amount. The monetary amount is expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

E1-9: Real estate - EPC (E1-9 67.c & AR 73.b)

This table shows the label class of each Energy Performance Certificate (EPC) and the connected Carrying value in monetary amount. The monetary amount is expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

E1-9: Stranded assets - Range (E1-9 AR 73.a)

For rows containing monetary amounts, the values are expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

The percentage calculations are done by dividing with either the total assets in monetary terms or the total net revenue reported in either General Organization Data/Organization Key Data.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
General Organization Data/Organization Key Data

E1-9: Stranded assets - Single amount (E1-9 AR 73.a)

For rows containing monetary amounts, the values are expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

The percentage calculations are done by dividing with either the total assets in monetary terms or the total net revenue reported in either General Organization Data/Organization Key Data.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
General Organization Data/Organization Key Data

E1-9: Opportunities (E1-9 69)

For row containing monetary amount, the value is expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

Source measure(s) depending on module usage and materiality:

E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

E2-4: Pollution of air, water, soil and microplastics (E2-4 28)

Aggregates the mass in kg for each of the categories.

Source measure(s) depending on module usage and materiality:

E2-4 – Pollution of air, water and soil (Microplastics)
E2-4 – Pollution of air, water and soil (Pollution of air)
E2-4 – Pollution of air, water and soil (Pollution of soil)
E2-4 – Pollution of air, water and soil (Pollution of water)

E2-4: Pollution of air (E2-4 28.a)

Aggregates the mass in kg for each of Pollutant emitted to air reported by the company.

Source measure(s) depending on module usage and materiality:

E2-4 – Pollution of air, water and soil (Pollution of air)

E2-4: Pollution of soil (E2-4 28.a)

Aggregates the mass in kg for each of Pollutant emitted to soil reported by the company.

Source measure(s) depending on module usage and materiality:

E2-4 – Pollution of air, water and soil (Pollution of soil)

E2-4: Pollution of water (E2-4 28.a)

Aggregates the mass in kg for each of Pollutant emitted to water reported by the company.

Source measure(s) depending on module usage and materiality:

E2-4 – Pollution of air, water and soil (Pollution of water)

E2-5: Substances of concern (E2-5 34)

Aggregates the information by EC number in kg.

Source measure(s) depending on module usage and materiality:

E2-5 – Substances of concern and substances of very high concern (Substances of concern)

E2-5: Substances of very high concern (E2-5 35)

Aggregates the information by EC number in kg.

Source measure(s) depending on module usage and materiality:

E2-5 – Substances of concern and substances of very high concern (Substances of very high concern)

E3-4: Water consumption (E3-4 28.a-d)

Aggregates the data reported in E3-4 in m3.

Source measure(s) depending on module usage and materiality:

E3-4 - Water Consumption (Merged)
E3-4 - Water Consumption (lower level)

E5-4: Resource inflows (E5-4 31)

In all of the percentage calculations the denominator is the Total weight of Products and Materials according to E5-4 AR 23, see image above.

The Total weight of Products and Materials includes, if applicable, secondary and/or recycled materials if the reporters have followed the reporting requirements stated in the reporting measure.

Source measure(s) depending on module usage and materiality:

E5-4 – Resource inflows

E5-5: Product durability (E5-5 36.a)

This table shows each reported product, the durability metric, unit and explanation of the durability in relation to the industry average.

Source measure(s) depending on module usage and materiality:

E5-5 – Resource outflows (resource outflows)

E5-5: Waste summary (E5-5 37)

Covers the reporting requirements for E5-5 37, see image above. The weight is aggregated in tonnes. In the calculation of the share of non-recycled waste the nominator is the total amount of waste directed to disposal and the denominator is the total amount of waste generated.

Source measure(s) depending on module usage and materiality:

E5-5 – Resource outflows (waste)

E5-5: Waste composition (E5-5 38)

Provides all qualitative answers to the categories Relevant waste streams and Materials in waste. If there are multiple reported answers these are displayed separated by a semicolon (;).

Source measure(s) depending on module usage and materiality:

E5-5 – Resource outflows (waste)

E5-5: Waste hazardous/radioactive (E5-5 39)

This table shows the total hazardous waste generated and the portion of that waste that is radioactive, separately.

Source measure(s) depending on module usage and materiality:

E5-5 – Resource outflows (waste)

Social tables

S1-6: Employee head count by gender (S1-6 AR 55 Table 1)

The calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result is a summary of all reported data, as each unit’s average already represents the full year.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees

S1-6: Employee head count by country (S1-6 AR 55 Table 2)

In accordance with S1-6 AR 55, the table includes only countries with an employee headcount of 50 or more and representing at least 10% of the company’s total headcount.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees

S1-6: Employees by contract type, broken down by gender (S1-6 AR 55 Table 3)

The summarized employee data is reported either as headcount or FTE, depending on the company. These two reporting methods should not be mixed, as doing so would produce incorrect results.

Reporting the disaggregation of full-time and part-time employees is optional. If the reporting company opts out, the corresponding rows will contain zeros.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees

S1-6: Employees by contract type, broken down by region (S1-6 AR 55 Table 4)

The summarized employee data is reported either as headcount or FTE, depending on the company. These two reporting methods should not be mixed, as doing so would produce incorrect results.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees

S1-6: Employees by contract type, broken down by region, full-time and part-time (S1-6 AR 55 Table 4)

The summarized employee data is reported either as headcount or FTE, depending on the company. These two reporting methods should not be mixed, as doing so would produce incorrect results.

Reporting the disaggregation of full-time and part-time employees is optional. If the reporting company opts out, the table will be empty.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees

S1-6: Employee turnover (S1-6 50.c & AR 59)

Employees who left represent the total reported number of employees who left the company during the reporting period.

Employee turnover is calculated as the total number of employees who left divided by the employee headcount for the corresponding reporting period.

Total headcount is calculated by averaging data across reporting periods per organizational unit and then aggregating across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees

S1-7: Non-employees (S1-7 55.a & 57)

The reporting company may state either the total number of non-employees in the workforce or, if exact figures are not available, provide an estimate. In this table, the total represents a summary of both known and estimated numbers of non-employees in the workforce if available.

Source measure(s) depending on module usage and materiality:

S1-7 – Characteristics of non-employee workers in the company's own workforce

S1-8: Collective bargaining coverage - EEA (for countries with ≥50 empl. representing ≥10% total empl.) (S1-8 AR 70)

Due to technical limitations in the dashboards, the table required by S1-8 AR 70 has been divided into three separate tables, one for each column. This table represents the first column.

In this table, collective bargaining coverage is calculated by dividing the number of employees per country covered by collective bargaining agreements by the total number of employees per country.

Both the total number of covered employees and the total number of employees per country are calculated as averages across reporting periods per organizational unit and then aggregated across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

In accordance with S1-8 AR 70, the table includes only European Economic Area (EEA) countries with an employee headcount of 50 or more and representing at least 10% of the company’s total headcount.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-8 – Collective bargaining coverage and social dialogue

S1-8: Collective bargaining coverage - Non-EEA (estimate for regions with ≥50 empl. representing ≥10% total empl) (S1-8 AR 70)

Due to technical limitations in the dashboards, the table required by S1-8 AR 70 has been divided into three separate tables, one for each column. This table represents the second column.

In this table, workplace representation coverage is calculated by dividing the number of employees per region covered by collective bargaining agreements by the total number of employees per region.

Both the total number of covered employees and the total number of employees per region are calculated as averages across reporting periods per organizational unit and then aggregated across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

In accordance with S1-8 AR 70, the table includes only Non European Economic Area (Non-EEA) regions with an employee headcount of 50 or more and representing at least 10% of the company’s total headcount.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-8 – Collective bargaining coverage and social dialogue

S1-8: Social dialogue - Workplace representation (EEA only) (for countries with ≥50 empl. representing ≥10% total empl) (S1-8 AR 70)

Due to technical limitations in the dashboards, the table required by S1-8 AR 70 has been divided into three separate tables, one for each column. This table represents the third column.

In this table, workplace representation coverage is calculated by dividing the number of employees per country covered at the establishment level by workers’ representatives by the total number of employees per country.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-8 – Collective bargaining coverage and social dialogue

S1-9: Diversity by gender in top management (S1-9 66.a)

Source measure(s) depending on module usage and materiality:

S1-9 – Diversity metrics

S1-9: Diversity by age (S1-9 66.b)

Source measure(s) depending on module usage and materiality:

S1-9 – Diversity metrics

S1-10: Employees paid below wage benchmark (S1-10 70)

Calculates the percentage of covered employees per country by dividing covered employees by total employees in each country.

The calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result is a summary of the reported data, as each unit’s average already represents the full year.

Source measure(s) depending on module usage and materiality:

S1-10 – Adequate wages

S1-10: Non-employees paid below wage benchmark (S1-10 71)

Calculates the percentage of covered non-employees per country by dividing covered employees by total employees in each country.

Source measure(s) depending on module usage and materiality:

S1-10 – Adequate wages

S1-12: Employees with disabilities (S1-12 79 & 80)

The percentage calculations are performed by dividing the number of employees with disabilities by the headcount reported in S1-6, both by gender and in total.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-12 – Persons with disabilities

S1-13: Performance reviews, employees (S1-13 83.a & AR 77)

The percentage of employees participating in performance reviews, both in total and by gender, is calculated by dividing the number of participating employees by the total headcount reported in S1-6.

The percentage of completed performance reviews relative to the agreed number of reviews is calculated by dividing the total number of completed performance reviews by the agreed number of performance reviews per employee multiplied by the total headcount reported in S1-6.

The headcount calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result is a summary of all reported data, as each unit’s average already represents the full year.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-13 – Training and Skills Development metrics

S1-13: Training hours, employees (S1-13 83.b & AR 78)

There are two reporting methods available for this table. If the company uses one method, the values for the other method will be reported as zero.

Average reporting method:
The reported average training hours are divided by the number of reporting instances. If S1-13 is reported once annually, the value is divided by 1, as the reported average training hours already represent the full year.

Total reporting method:
Total training hours, both in total and by gender, are divided by the headcount reported in S1-6.

The headcount calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-13 – Training and Skills Development metrics

S1-13: Employee categories (S1-13 84)

Performance and career development reviews

The percentage of employees participating in performance and career development reviews per employee category is calculated by dividing the number of participating employees by the total number of employees in each category.

Training hours

Average reporting method:
The reported average training hours per employee category are divided by the number of reporting instances. If S1-13 is reported once annually, the value is divided by 1, as the reported average training hours already represent the full year for each employee category.

Total reporting method:
Total training hours per employee category are divided by the total number of employees in each category.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-13 – Training and Skills Development metrics

S1-13: Performance reviews, non-employees (S1-13 85)

The percentage of non-employees participating in performance reviews, both in total and by gender, is calculated by dividing the number of participating non-employees by the number of non-employees reported in S1-7.

The percentage of completed performance reviews relative to the agreed number of reviews is calculated by dividing the total number of completed performance reviews by the agreed number of performance reviews per non-employee multiplied by the number of non-employees reported in S1-7.

The non-employee calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result is a summary of all reported data, as each unit’s average already represents the full year.

Source measure(s) depending on module usage and materiality:

S1-7 – Characteristics of non-employee workers in the company's own workforce
S1-13 – Training and Skills Development metrics

S1-13: Training hours, non-employees (S1-13 85)

There are two reporting methods available for this table. If the company uses one method, the values for the other method will be reported as zero.

Total reporting method:
Total training hours, both in total and by gender, are divided by the number of non-employees reported in S1-7.

The non-employees calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

Source measure(s) depending on module usage and materiality:

S1-7 – Characteristics of non-employee workers in the company's own workforce
S1-13 – Training and Skills Development metrics

S1-13: Non-employee categories (S1-13 85)

Performance and career development reviews

The percentage of non-employees participating in performance and career development reviews per non-employee category is calculated by dividing the number of participating non-employees by the total number of non-employees in each category.

Training hours

Average reporting method:
The reported average training hours per non-employee category are divided by the number of reporting instances. If S1-13 is reported once annually, the value is divided by 1, as the reported average training hours already represent the full year for each non-employee category.

Total reporting method:
Total training hours per non-employee category are divided by the total number of non-employees in each category.

Source measure(s) depending on module usage and materiality:

S1-7 – Characteristics of non-employee workers in the company's own workforce
S1-13 – Training and Skills Development metrics

S1-14: Employee summary (S1-14 88, 90, AR 80 & AR 82)

The percentage of employees covered by the company's health and safety management system based on legal requirements and/or recognized standards or guidelines and the percentage of own workforce who are covered by a health and safety management system which is based on legal requirements and/or recognized standards or guidelines and which has been internally audited and/or audited or certified by an external party is calculated by dividing with the total headcount reported in S1-6.

The employees covered and headcount calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

The rate of recordable work-related accidents is calculated by dividing the Total recordable work-related accidents by the Total hours worked by employees in the company's own workforce.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-14 – Health and safety indicators

S1-14: Non-employee summary (S1-14 88, 89 & AR 80)

The percentage of non-employees covered by the company's health and safety management system based on legal requirements and/or recognized standards or guidelines is calculated by dividing with the total non-employees reported in S1-7.

The non-employees covered and total non-employees calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

The rate of recordable work-related accidents is calculated by dividing the Total recordable work-related accidents by the Total hours worked by non-employees in the company's own workforce.

Source measure(s) depending on module usage and materiality:

S1-7 – Characteristics of non-employee workers in the company's own workforce
S1-14 – Health and safety indicators

S1-14: Other workers summary (S1-14 88.b & AR 82)

Summarizes the total fatalities from work-related injuries and ill health of among other workers (such as value chain workers) on the company's sites.

Source measure(s) depending on module usage and materiality:

S1-14 – Health and safety indicators

S1-15: Family leave (S1-15 93)

The percentage of employees entitled to take family-related leave is calculated by dividing the number of entitled employees by the the total headcount reported in S1-6. Both the numerator and denominator calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

The disaggregation by gender and calculation of the percentage of employees that took family-related leave is calculated by dividing by gender with the headcount reported in S1-6.

How the number of employees by gender that took family should be reported for correct calculations:

The reported figures should reflect the number of employees whose first instance of family-related leave for the reporting year began during this reporting period.

If reporting annually, then the total number of employees who took family-related leave by gender is summarized.
If reporting more frequently, then the reporter should only include employees whose family-related leave spans several reporting periods or employees who have taken several non-consecutive periods of family-related leave only in the first period during which they took family-related leave.
Employees who are on family-related leave when the reporting year begins should be reported in the figures for the first period of the year

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-15 – Work-life balance indicators

S1-16: Aggregated gender pay gap (S1-16 97.a, AR 98 & AR 100)

The aggregated gender pay gap expressed as a percentage is calculated according to S1-16 AR 98(b), see image above.

There are two reporting methods available for this table. If the company uses one method, the values for the other method will be reported as zero.

Average reporting method (sometimes called "Aggregated"):
The reported average gross hourly earnings are divided by the number of reporting instances. If S1-16 is reported once annually, the value is divided by 1, as the reported average gross hourly earnings already represent the full year.

Total reporting method (sometimes called "Disaggregated"):
Total gross hourly earnings, by gender, are divided by the headcount reported in S1-6.

Source measure(s) depending on module usage and materiality:

S1-6 – Characteristics of the company's employees
S1-16 – Remuneration metrics (Pay gap)

S1-16: Gender pay gap by employee category (S1-16 98 & AR 98)

The aggregated gender pay gap expressed as a percentage per employee category is calculated according to S1-16 AR 98(b), see image above.

There are two reporting methods available for this table. If the company uses one method, the values for the other method will be reported as zero.

Average reporting method (sometimes called "Aggregated"):
The reported average gross hourly earnings are divided by the number of reporting instances. If S1-16 is reported once annually, the value is divided by 1, as the reported average gross hourly earnings already represent the full year.

Total reporting method (sometimes called "Disaggregated"):
Total gross hourly earnings, by gender, are divided by the number of employees in each employee category .

The employees per category calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

Source measure(s) depending on module usage and materiality:

S1-16 – Remuneration metrics (Pay gap)

S1-16: Gender pay gap by country (S1-16 98 & AR 98)

The aggregated gender pay gap expressed as a percentage per employee category is calculated according to S1-16 AR 98(b), see image above.

There are two reporting methods available for this table. If the company uses one method, the values for the other method will be reported as zero.

Total reporting method (sometimes called "Disaggregated"):
Total gross hourly earnings, by gender, are divided by the number of employees in each country .

The employees per country calculation averages data across reporting periods per organizational unit and then aggregates across all units. If reported annually, the result represents a summary of all reported data, as each unit’s average already reflects the full year.

Source measure(s) depending on module usage and materiality:

S1-16 – Remuneration metrics (Pay gap)

S1-16: Remuneration ratio (S1-16 97.b)

The data in this table cannot be aggregated from multiple reporting organizational units or over multiple reporting periods. It can only be reported once annually for the whole company.

There are two reporting methods available for this table. If the company uses one method, the values for the other method will be reported as zero.

Ratio calculations:

The annual total remuneration ratio is calculated according to the calculation formula stated in S1-16 AR 101(c), see image above.

Pre-calculated data method:

The company provides the pre-calculated ratio.

Source measure(s) depending on module usage and materiality:

S1-16 – Remuneration metrics (Remuneration ratio)

S1-17: Incidents, complaints and severe human rights impacts and incidents (S1-17 102, 103.a-c, 104 & AR 106)

Aggregates the reported figures in S1-17 for each row. For rows containing monetary amounts, the values are expressed in the company’s predefined reporting currency, and any currency conversions are performed within the reporting measures.

Source measure(s) depending on module usage and materiality:

S1-17 – Incidents, complaints and severe human rights impacts and incidents