MetricWorking conditions
Total employees (headcount)
Measurement answer
What this metric measures
Total employee headcount reports the number of employees using a stated reporting-time convention, such as period end or an average across the period. The methodology and any material boundary assumptions must remain visible.
Specification
Metric specification
- Result format
- Single value
- Unit
- Employees by headcount (employees)
- Reporting basis
- Reporting period
- Aggregation
- Point-in-time snapshot
- Pillar
- Social
- Topic
- Working conditions
- Controlled domain
- Workforce
- Entity type
- Metric
Reporting boundary
Employees included under the stated workforce boundary and reporting-time convention.
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 calculation methodPartial relationship; observations remain separate.Basis of calculation of number of employees — GRI 207-4, paragraph b
- Different dimensional profilePartial relationship; observations remain separate.Employees count — GRI 207-4, paragraph b
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for advertising and marketing
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for aerospace and defense
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for air freight and logistics
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for containers and packaging
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for cruise lines
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for education
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for electrical and electronic equipment
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for electronic manufacturing service
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for industrial machinery and goods
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for marine transportation
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for professional and commercial service
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for rail transportation
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for restaurants
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees count for road transportation
- Different calculation methodPartial relationship; observations remain separate.Employees head count during period count — SBM-1
- Different dimensional profilePartial relationship; observations remain separate.Employees headcount at end of period count — SBM-1
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Employees share for metals and mining
- Different calculation methodPartial relationship; observations remain separate.Total employees count — GRI 2-7, paragraph a
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Total full time employees count — GRI 2-7, paragraph b
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Total part time employees count — GRI 2-7, paragraph b
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Total permanent employees count — GRI 2-7, paragraph b
- Population or boundary coverage relationshipPartial relationship; observations remain separate.Total temporary employees count — GRI 2-7, paragraph b
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 Disclosureemployees-headcount-total
Revised European Sustainability Reporting Standards
- Publisher
- European Commission / EFRAG
- Edition
- Commission delegated act adopted 3 July 2026; application from 1 January 2027 after Official Journal publication
- Requirement
- Conditional
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- ESRS S1 S1-5 paragraph 20 a (ESRS26_S1-5_01); ESRS S1 S1-5 paragraph 20 b (ESRS26_S1-5_02)
- Adopting DisclosureSource evidence
European Sustainability Reporting Standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Annex I, ESRS S1-6, paragraphs 48 to 52 and application requirements AR 53 to AR 60
- Adopting DisclosureESRS ESRS 2
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Dimensional Variant
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS ESRS 2; SBM-1; paragraph 40; datapoint SBM-1_03; taxonomy concept esrs_NumberOfEmployeesHeadcountAtEndOfPeriod
- Adopting DisclosureESRS ESRS 2
European Sustainability Reporting Standards
- Publisher
- EFRAG
- Edition
- Taxonomy entry point dated 22 December 2023; package published 30 August 2024
- Requirement
- Not Specified
- Relationship
- Method Variant
- Mapping outcome
- Cross Library Link
- Source locator
- ESRS ESRS 2; SBM-1; paragraph 40; datapoint SBM-1_04; taxonomy concept esrs_NumberOfEmployeesHeadCountDuringPeriod
- Adopting Disclosureemployee-headcount
EU Voluntary Sustainability Reporting Standard
- 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 40(a) and 40(c)
- Adopting DisclosureGRI 207-4
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- Files published 19 June 2025; entry point dated 23 June 2025
- Requirement
- Not Specified
- Relationship
- Dimensional Variant
- Mapping outcome
- Cross Library Link
- Source locator
- GRI 207-4, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureGRI 207-4
GRI Standards
- 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 207-4, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureGRI 2-7
GRI Standards
- 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 2-7, paragraph a; taxonomy entry point dated 23 June 2025
- Adopting DisclosureGRI 2-7
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- Files published 19 June 2025; entry point dated 23 June 2025
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- GRI 2-7, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureGRI 2-7
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- Files published 19 June 2025; entry point dated 23 June 2025
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- GRI 2-7, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureGRI 2-7
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- Files published 19 June 2025; entry point dated 23 June 2025
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- GRI 2-7, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureGRI 2-7
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- Files published 19 June 2025; entry point dated 23 June 2025
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- GRI 2-7, paragraph b; taxonomy entry point dated 23 June 2025
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
- Adopting DisclosureRecord-level correspondence is retained in Sustopedia’s internal source map
ISSB/SASB industry-based metrics
- Publisher
- IFRS Foundation / International Sustainability Standards Board
- Edition
- Final taxonomy package published 7 November 2024
- Requirement
- Not Specified
- Relationship
- Narrower Than
- Mapping outcome
- Cross Library Link
- Source locator
- Record-level correspondence is retained in Sustopedia’s internal source map
Value structure
Dimensions and units
- Unit
- Employees by headcount (employees)
- Reporting basis
- Reporting period
Unit meaning: A count of people classified as employees under the stated reporting boundary.
Published dimensions
- Count
Calculation method
Formula information
- Status
- Specified
- Formula type
- Count
Formula
C = count(distinct q)Count distinct qualifying observations after applying the record-specific population, status, period, and deduplication rules.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
q | qualifying observation | One distinct observation within the qualifying population and boundary defined for Total employees (headcount). | 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 supplementing Directive 2013/34/EU as regards sustainability reporting standards
- Publisher
- European Commission
- Edition
- Consolidated text as of 1 January 2025
- Locator
- Annex I, ESRS S1-6, paragraphs 48 to 52 and application requirements AR 53 to AR 60
Supports: Official publisher reference linked specifically to the Sustopedia metric “Total employees (headcount)”; interpret it with the source-edition basis and limitations shown on this page.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Current in-force ESRS consolidated as of 1 January 2025
- Workforce boundary
- Period-end or period-average reporting-time convention
Record-specific limitations
- Period-end and period-average counts are not directly comparable unless the reporting-time convention is stated.
- The workforce boundary and treatment of joint arrangements or other controlled operations must remain visible.
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.