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MetricWorkforce composition and labor relations

Employees covered by collective-bargaining agreements

Measurement answer

What this metric measures

Employee headcount whose working conditions and terms of employment are covered by collective-bargaining agreements, shown as a count and percentage for the declared global, country or regional employee population.

Specification

Metric specification

Result format
Structured table
Unit
Employees covered by collective bargaining (%)
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

Employee-only for the admitted formula. Non-employee coverage is not merged into this identity. Percentages are not added or averaged. A wider geography can be recalculated only from compatible deduplicated covered and denominator headcounts. Union membership, works-council representation and employment in a represented establishment are excluded.

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 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.
    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; S1-8; paragraph 60; datapoint S1-8_01; taxonomy concept esrs_PercentageOfTotalEmployeesCoveredByCollectiveBargainingAgreements
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    collective-bargaining-coverage
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraph 42(c)
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    Source evidence
    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 2-30 and guidance pp49-50
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 2-30
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 2-30, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source

Value structure

Dimensions and units

Unit
Employees covered by collective bargaining (%)
Reporting basis
Reporting period or measurement date declared by the source method

Unit meaning: The numerator counts each covered employee once and the denominator is the compatible employee headcount for the same entity, jurisdiction, date, and method.

Table fields and units

  • Source profile and edition
  • Global total, qualifying EEA country or non-EEA region
  • Country-significance rule and threshold result
  • Employee population
  • Agreement obligation test
  • Reported value
  • Employees covered by collective bargaining (%)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Source profile and edition.
  • Global total, qualifying EEA country or non-EEA region.
  • Country-significance rule and threshold result.
  • Employee population.
  • Agreement obligation test.
  • Multiple-agreement deduplication.
  • Employee headcount timing.
  • Numerator and denominator availability.
  • Calculated or source-reported status.
  • Reporting boundary.
  • Phase-in state.
  • Reporting period.
  • Source and assurance status.

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

collective_bargaining_coverage_percentage = (covered_employee_headcount ÷ employee_denominator_headcount) × 100

Apply this formula only with the metric's declared population, reporting period, units, denominator, and method-edition controls.

Variables

SymbolVariableDefinitionUnit
covered_employee_headcountcovered employee headcountInput defined by the reporting boundary for Employees covered by collective-bargaining agreements.count
employee_denominator_headcountemployee denominator headcountInput defined by the reporting boundary for Employees covered by collective-bargaining agreements.count

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 Employees covered by collective-bargaining agreements.

    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 2-30 and guidance pp49-50

    Supports: Supports the measurement definition, boundary, and source-reported fields for Employees covered by collective-bargaining agreements.

    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.
  • Global total, qualifying EEA country or non-EEA region.
  • Country-significance rule and threshold result.
  • Employee population.
  • Agreement obligation test.
  • Multiple-agreement deduplication.
  • Employee headcount timing.
  • Numerator and denominator availability.
  • Retain the exact measurement-source edition with every observation.
  • The numerator counts each covered employee once and the denominator is the compatible employee headcount for the same entity, jurisdiction, date, and method.

Record-specific limitations

  • Coverage does not show agreement quality, bargaining power, union density, consultation effectiveness or whether terms are favorable. Sectoral or national agreements can cover non-union employees. Country thresholds and period timing can hide small populations.

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.