Employee full-time equivalents by declared method
Measurement answer
What this metric measures
Employee workload expressed in source-reported full-time-equivalent units for the stated date or averaging period, with the full-time definition, employee scope and calculation basis retained and without conversion to employee headcount.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Employee full-time-equivalent units
- Reporting basis
- Reporting period or measurement date declared by the source method
- Aggregation
- Do not sum or arithmetically average reported percentages, rates, ratios, or averages; consolidate only from compatible component observations under a disclosed method.
- Pillar
- Social
- Topic
- Workforce composition and labor relations
- Controlled domain
- Workforce
- Entity type
- Metric
Reporting boundary
FTE values can be added only across mutually exclusive rows using the same full-time definition, calculation method, period basis and reporting boundary. Headcount and FTE are never added, compared as the same unit or used to infer one another. FTE values from countries using incompatible full-time schedules do not receive an automatic global sum.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- S1-6 paragraphs 48-52 PDF pp205-206 and AR53-60 pp223-226; S1-7 paragraphs 53-57 p206 and AR61-65 pp226-227; S1-8 paragraphs 58-63 p207 and AR66-70 pp227-228; S1-14 AR89-90 pp231-232.
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- 2021 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- effective date and rights PDF pp1-2; Disclosure 2-7 and guidance pp15-17; Disclosure 2-8 and guidance pp18-19; Disclosure 2-30 pp49-50
Value structure
Dimensions and units
- Unit
- Employee full-time-equivalent units
- Reporting basis
- Reporting period or measurement date declared by the source method
Unit meaning: A workload-equivalent measure calculated under the reporter's declared full-time definition; it is not employee headcount.
Table fields and units
- Source profile and edition
- All employees or permanent, temporary, non-guaranteed-hours, full-time or part-time employee category
- Gender, region and country only when reported
- National category definitions
- Full-time employment definition
- Reported value
- Employee full-time-equivalent units
- Measurement-source edition
- Assurance status
Published dimensions
- Source profile and edition.
- All employees or permanent, temporary, non-guaranteed-hours, full-time or part-time employee category.
- Gender, region and country only when reported.
- National category definitions.
- Full-time employment definition.
- FTE calculation method.
- Period-end, average or other timing.
- Average method.
- Reporting boundary.
- Actual, estimated or rounded status.
- Reporting period.
- Source and assurance status.
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 15 August 2026
Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025
- Publisher
- European Commission
- Edition
- Consolidated 1 January 2025 edition
- Locator
- S1-6 paragraphs 48-52 PDF pp205-206 and AR53-60 pp223-226; S1-7 paragraphs 53-57 p206 and AR61-65 pp226-227; S1-8 paragraphs 58-63 p207 and AR66-70 pp227-228; S1-14 AR89-90 pp231-232.
Supports: Supports the measurement definition, boundary, and source-reported fields for Employee full-time equivalents by declared method.
Open official source - Measurement evidenceChecked 15 August 2026
GRI 2: General Disclosures 2021
- Publisher
- Global Reporting Initiative
- Edition
- 2021 edition
- Locator
- effective date and rights PDF pp1-2; Disclosure 2-7 and guidance pp15-17; Disclosure 2-8 and guidance pp18-19; Disclosure 2-30 pp49-50
Supports: Supports the measurement definition, boundary, and source-reported fields for Employee full-time equivalents by declared method.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Commission Delegated Regulation (EU) 2023/2772, consolidated 1 January 2025 — Consolidated 1 January 2025 edition; GRI 2: General Disclosures 2021 — 2021 edition. Retain the exact source edition on every observation; later editions require a separate method profile.
- Source profile and edition.
- All employees or permanent, temporary, non-guaranteed-hours, full-time or part-time employee category.
- Gender, region and country only when reported.
- National category definitions.
- Full-time employment definition.
- FTE calculation method.
- Period-end, average or other timing.
- Average method.
- Retain the exact measurement-source edition with every observation.
- A workload-equivalent measure calculated under the reporter's declared full-time definition; it is not employee headcount.
Record-specific limitations
- FTE is a workload-equivalent measure, not a person count and not necessarily hours worked. Overtime, unpaid absence, paid leave, seasonal schedules and jurisdiction-specific full-time definitions can change the value. Current ESRS requires the primary total employee number in headcount even when other employee rows use FTE.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.