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MetricPay, wages and labor relations

Employees below applicable adequate-wage benchmark

Measurement answer

What this metric measures

Employees whose pay falls below the applicable adequate-wage benchmark in a named country or subnational jurisdiction, retained with the benchmark, pay boundary, employee population, period and source-method edition used by the reporting organization.

Specification

Metric specification

Result format
Structured table
Unit
Employees below the adequate-wage benchmark (%)
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
Pay, wages and labor relations
Controlled domain
Workforce
Entity type
Metric

Reporting boundary

Percentages are never summed or averaged. Cross-jurisdiction consolidation requires disclosed compatible below-benchmark counts and eligible employee headcounts. A global boolean does not replace country rows. Employee and non-employee observations remain separate.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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 Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated 1 January 2025 edition
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    S1-6 PDF pp205-206; S1-8 p207 and AR 66-70 pp227-228; S1-10 p208 and AR 72-74 p229; S1-16 pp211-212 and AR 98-102 pp233-234
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS S1
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS S1; S1-10; paragraph 70; datapoint S1-10_03; taxonomy concept esrs_PercentageOfEmployeesAndOrNonemployeesPaidBelowApplicableAdequateWageBenchmark
    Open official framework source

Value structure

Dimensions and units

Unit
Employees below the adequate-wage benchmark (%)
Reporting basis
Reporting period or measurement date declared by the source method

Unit meaning: A source-reported percentage from zero to one hundred using the named benchmark and compatible employee population; it is not an inferred at-or-above complement.

Table fields and units

  • Reporting entity
  • Country and, where relevant, subnational jurisdiction
  • Benchmark name, issuer, publication date, legal or methodological status and source URL
  • Currency
  • Time basis
  • Reported value
  • Employees below the adequate-wage benchmark (%)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Reporting entity.
  • Country and, where relevant, subnational jurisdiction.
  • Benchmark name, issuer, publication date, legal or methodological status and source URL.
  • Currency.
  • Time basis.
  • Gross or net basis.
  • Family or household assumption where applicable.
  • Employee population.
  • Lowest pay category.
  • Excluded populations.
  • Reporting period.
  • Source and method edition.
  • Assurance status.
  • Actual, estimated, rounded or source-reported status.

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = (N ÷ D) × 100

Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.

Variables

SymbolVariableDefinitionUnit
Nqualifying numeratorQualifying observations within the qualifying population and boundary defined for Employees below applicable adequate-wage benchmark.Dimensionless
Ddeclared denominatorComplete compatible denominator for the qualifying population and boundary defined for Employees below applicable adequate-wage benchmark.Dimensionless

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 PDF pp205-206; S1-8 p207 and AR 66-70 pp227-228; S1-10 p208 and AR 72-74 p229; S1-16 pp211-212 and AR 98-102 pp233-234

    Supports: Supports the measurement definition, boundary, and source-reported fields for Employees below applicable adequate-wage benchmark.

    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. Retain the exact source edition on every observation; later editions require a separate method profile.

  • Reporting entity.
  • Country and, where relevant, subnational jurisdiction.
  • Benchmark name, issuer, publication date, legal or methodological status and source URL.
  • Currency.
  • Time basis.
  • Gross or net basis.
  • Family or household assumption where applicable.
  • Employee population.
  • Retain the exact measurement-source edition with every observation.
  • A source-reported percentage from zero to one hundred using the named benchmark and compatible employee population; it is not an inferred at-or-above complement.

Record-specific limitations

  • Benchmark selection, local cost of living, tax treatment, working time, household model, fixed-payment treatment and legal changes affect comparability. A value at or above the benchmark is not proof of a decent living standard, pay equity or legal compliance. The 2025 Court judgment makes current benchmark provenance especially important.

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.