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MetricWorkforce composition and labor relations

Non-employee workers by control and measure basis

Measurement answer

What this metric measures

Non-employee workers inside the declared source-defined work-control or own- workforce boundary, reported in headcount or full-time-equivalent units at the stated date or as a stated period average.

Specification

Metric specification

Result format
Structured table
Unit
Non-employee workers (headcount or full-time-equivalent units)
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

The current ESRS total and current GRI total are different source profiles and are never merged as one series. Headcount and FTE are not added or converted. Compatible counts can be summed only across mutually exclusive worker-type or geography rows with matching control test, method, timing and boundary. A zero requires a positive declaration that no in-scope workers exist; missing or non-material information is not zero.

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
    Dimensional Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS S1; S1-7; paragraph 55; datapoint S1-7_01; taxonomy concept esrs_NumberOfNonemployeesInOwnWorkforceAtEndOfPeriod
    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
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS S1; S1-7; paragraph 55; datapoint S1-7_01; taxonomy concept esrs_NumberOfNonemployeesInOwnWorkforceDuringPeriod
    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 2-7 and guidance pp15-17; Disclosure 2-8 and guidance pp18-19; Disclosure 2-30 pp49-50
    Open official framework source

Value structure

Dimensions and units

Unit
Non-employee workers (headcount or full-time-equivalent units)
Reporting basis
Reporting period or measurement date declared by the source method

Unit meaning: The value uses exactly one declared basis: individual non-employee worker headcount or source-reported full-time-equivalent workload units; the two are not interchangeable.

Table fields and units

  • Source profile and edition
  • Current ESRS own-workforce boundary, current GRI controlled-work boundary or another declared source boundary
  • Self-employed labour supplier, NACE N78 supplied worker, agency worker, contractor, apprentice, intern, volunteer or source-defined worker type
  • Direct or third-party engagement
  • Contractual relationship
  • Reported value
  • Non-employee workers (headcount or full-time-equivalent units)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Source profile and edition.
  • Current ESRS own-workforce boundary, current GRI controlled-work boundary or another declared source boundary.
  • Self-employed labour supplier, NACE N78 supplied worker, agency worker, contractor, apprentice, intern, volunteer or source-defined worker type.
  • Direct or third-party engagement.
  • Contractual relationship.
  • Type of work.
  • Control of work, workplace or means and methods.
  • Headcount/FTE basis.
  • FTE definition when used.
  • Period-end, average or other timing.
  • Estimate method and rounding band.
  • Country, region or site only when reported.
  • Reporting boundary.
  • Reporting period.
  • Source and assurance status.

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

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 Non-employee workers by control and measure basis.

    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 2-7 and guidance pp15-17; Disclosure 2-8 and guidance pp18-19; Disclosure 2-30 pp49-50

    Supports: Supports the measurement definition, boundary, and source-reported fields for Non-employee workers by control and measure basis.

    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.
  • Current ESRS own-workforce boundary, current GRI controlled-work boundary or another declared source boundary.
  • Self-employed labour supplier, NACE N78 supplied worker, agency worker, contractor, apprentice, intern, volunteer or source-defined worker type.
  • Direct or third-party engagement.
  • Contractual relationship.
  • Type of work.
  • Control of work, workplace or means and methods.
  • Headcount/FTE basis.
  • Retain the exact measurement-source edition with every observation.
  • The value uses exactly one declared basis: individual non-employee worker headcount or source-reported full-time-equivalent workload units; the two are not interchangeable.

Record-specific limitations

  • Legal employment status and control tests vary. Supplier employees, equipment-service workers, platform workers, volunteers and subcontractors can move in or out of scope depending on who directs the work and the governing profile. Estimates and rounding can obscure short-term peaks. The measure does not show employment quality, duration or dependency.

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.