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MetricWorkforce and fair work

Rate of recordable workrelated accidents — S1-14

Measurement answer

What this metric measures

Reports rate of recordable workrelated accidents as one edition-scoped ESRS fact. The record preserves its response type, period, source boundary and interpretation context without treating technical taxonomy structure as a metric.

Specification

Metric specification

Result format
Single value
Unit
% — percent
Reporting basis
Reporting period declared for the reported fact
Aggregation
Aggregate only compatible, non-overlapping observations with the same fact identity, unit, period, boundary and dimensional context.
Pillar
Social
Topic
Workforce and fair work
Controlled domain
Workforce
Entity type
Metric

Reporting boundary

Use the source-defined ESRS disclosure boundary and retain the reporting entity, period, materiality conclusion, applicable dimensions, exclusions, estimates and restatement status.

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

    Revised European Sustainability Reporting Standards

    esrs-2023-rate-of-recordable-workrelated-accidents-8e88bafd
    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 S1-13 paragraph 37 c (ESRS26_S1-13_05)
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    ESRS S1; S1-14; paragraph 88; datapoint S1-14_05; taxonomy concept esrs_RateOfRecordableWorkrelatedAccidents
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    esrs_RateOfRecordableWorkrelatedAccidents
    Publisher
    EFRAG
    Edition
    ESRS Set 1 XBRL Taxonomy dated 22 December 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    esrs-set1-2023:esrs_RateOfRecordableWorkrelatedAccidents
    Open official framework source

Value structure

Dimensions and units

Unit
% — percent
Reporting basis
Reporting period declared for the reported fact

Unit meaning: A source-reported percentage with its source-defined basis retained.

Table fields and units

  • Rate of recordable workrelated accidents (%)
  • Reporting period or measurement date
  • Applicable dimensions and method notes

Published dimensions

  • Reporting entity and organizational boundary
  • Reporting period
  • Applicable ESRS dimensions and categories
  • Unit, scale, estimation and assurance status

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined fact directly with its response type, boundary, period, unit and dimensions. The taxonomy alone does not establish a universal calculation.

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 16 August 2026

    ESRS Set 1 XBRL Taxonomy

    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Locator
    ESRS S1; S1-14; paragraph 88; datapoint S1-14_05; taxonomy concept esrs_RateOfRecordableWorkrelatedAccidents

    Supports: The official EFRAG taxonomy establishes the reportable fact, data type, period type and ESRS source reference; Sustopedia authors the public explanation and interpretation controls.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: ESRS Set 1 XBRL Taxonomy dated 22 December 2023 and published by EFRAG on 30 August 2024, representing Commission Delegated Regulation (EU) 2023/2772.

  • Report rate of recordable workrelated accidents using its declared response type and source boundary.
  • State the reporting entity, period or measurement date, unit or response type, scale and applicable dimensions.
  • State materiality, phase-in or applicability conditions and disclose exclusions, estimates, conversions and restatements.
  • Retain the exact ESRS source edition, disclosure locator and taxonomy concept with the observation.

Record-specific limitations

  • Taxonomy availability does not by itself mean that the fact is mandatory; materiality, phase-in and applicability conditions still govern.
  • A reportable taxonomy fact does not by itself establish performance, causation, impact quality or cross-edition comparability.
  • No arithmetic identity is asserted unless a separately reviewed method establishes explicit operands, denominator and controls.

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.