Employees entitled to family-related leave
Measurement answer
What this metric measures
Employee entitlement to the declared family-related leave set during the reporting period, shown as source-reported headcount and percentage of the in-scope employee population with jurisdiction and entitlement basis retained.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Employees entitled (headcount and percentage of employees)
- 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
- Leave, complaints and workforce rights
- Controlled domain
- Workforce
- Entity type
- Metric
Reporting boundary
ESRS is employee-only. An overall percentage for all four types is not a value for each type. A partial type set remains explicitly partial. Headcounts can be summed only across mutually exclusive jurisdictions under the same counting convention and leave scope. Percentages are not added or averaged; an aggregate can be recalculated only from compatible disclosed counts under a separately admitted method.
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.
- Different source editionPartial relationship; observations remain separate.Employees entitled to take familyrelated leaves share — S1-15
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
- S1-15 paragraphs 91-94 PDF p211 and AR96-97 pp232-233; S1-17 paragraphs 100-104 pp212-213 and AR103-106 pp234-235.
- Adopting DisclosureESRS S1
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Edition Variant
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS S1; S1-15; paragraph 93; datapoint S1-15_01; taxonomy concept esrs_PercentageOfEmployeesEntitledToTakeFamilyrelatedLeaves
Value structure
Dimensions and units
- Unit
- Employees entitled (headcount and percentage of employees)
- Reporting basis
- Reporting period or measurement date declared by the source method
Unit meaning: The count and percentage refer to the same employee population, jurisdiction, entitlement basis, leave scope, and reporting period.
Table fields and units
- ESRS profile and edition
- Employee population
- Maternity, paternity, parental, carers' leave or declared multi-type set
- All-four or partial-set status
- Paid, unpaid, mixed or unspecified pay status
- Reported value
- Employees entitled (headcount and percentage of employees)
- Measurement-source edition
- Assurance status
Published dimensions
- ESRS profile and edition.
- Employee population.
- Maternity, paternity, parental, carers' leave or declared multi-type set.
- All-four or partial-set status.
- Paid, unpaid, mixed or unspecified pay status.
- Jurisdiction.
- Legal, policy, contract, agreement or collective bargaining entitlement basis.
- Employee counting convention.
- Reporting boundary.
- Numerator and denominator availability.
- Phase-in or privacy status.
- Reporting period.
- Source and assurance status.
Calculation method
Formula information
- Status
- Specified
- Formula type
- Percentage
Formula
P = (N ÷ D) × 100Use the source-defined numerator and denominator for the same population, period, boundary, and method; do not infer an unstated denominator.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Qualifying observations within the qualifying population and boundary defined for Employees entitled to family-related leave. | Dimensionless |
D | declared denominator | Complete compatible denominator for the qualifying population and boundary defined for Employees entitled to family-related leave. | 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
- S1-15 paragraphs 91-94 PDF p211 and AR96-97 pp232-233; S1-17 paragraphs 100-104 pp212-213 and AR103-106 pp234-235.
Supports: Supports the measurement definition, boundary, and source-reported fields for Employees entitled to family-related leave.
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.
- ESRS profile and edition.
- Employee population.
- Maternity, paternity, parental, carers' leave or declared multi-type set.
- All-four or partial-set status.
- Paid, unpaid, mixed or unspecified pay status.
- Jurisdiction.
- Legal, policy, contract, agreement or collective bargaining entitlement basis.
- Employee counting convention.
- Retain the exact measurement-source edition with every observation.
- The count and percentage refer to the same employee population, jurisdiction, entitlement basis, leave scope, and reporting period.
Record-specific limitations
- Entitlement does not show actual leave use, affordability, length, job protection or equal access. National law and collective agreements vary. Current ESRS does not prescribe a detailed employee counting point for the percentage, and privacy or phase-in can suppress values.
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.