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MetricWorkforce diversity and conduct

Own-workforce incident fines, penalties and compensation

Measurement answer

What this metric measures

Monetary amounts arising from disclosed own-workforce discrimination and other source-defined human-rights incidents or complaints, retained by amount type, currency, financial-statement basis, proceeding and reporting edition.

Specification

Metric specification

Result format
Structured table
Unit
Currency units (ISO 4217 code and scale)
Reporting basis
Reporting period
Aggregation
Sum only non-overlapping amounts with the same currency, scale, period, boundary, and accounting or legal basis.
Pillar
Social
Topic
Workforce diversity and conduct
Controlled domain
Workforce
Entity type
Metric

Reporting boundary

Current ESRS covers amounts resulting from the incidents and complaints disclosed in S1-17. The future edition uses amounts recognised in the financial statements and imposed through judicial or non-judicial proceedings. Sum only non-overlapping rows with the same currency, period, boundary, recognition basis and source edition. Do not add a combined total to its fine, penalty or compensation components.

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 PDF pp205-206 and 224-225; S1-9 pp207-208 and 229; S1-12 pp209 and 230; S1-17 pp212-213 and 234-235
    Open official framework source

Value structure

Dimensions and units

Unit
Currency units (ISO 4217 code and scale)
Reporting basis
Reporting period

Unit meaning: A signed monetary amount reported in a named ISO 4217 currency, scale, and recognised, imposed, or paid basis.

Table fields and units

  • Reporting entity
  • Own-workforce scope
  • Incident or complaint class
  • Discrimination versus other human-rights scope
  • Judicial or non-judicial route where documented
  • Reported value
  • Currency units (ISO 4217 code and scale)
  • Measurement-source edition
  • Assurance status

Published dimensions

  • Reporting entity.
  • Own-workforce scope.
  • Incident or complaint class.
  • Discrimination versus other human-rights scope.
  • Judicial or non-judicial route where documented.
  • Jurisdiction.
  • Case or aggregated-record identifier.
  • Fine, penalty, compensation or source-reported combined total.
  • Currency.
  • Scale.
  • Financial-statement line and reconciliation locator.
  • Recognised, imposed or paid basis.
  • Gross or net basis.
  • Reporting period.
  • Source edition.
  • 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 PDF pp205-206 and 224-225; S1-9 pp207-208 and 229; S1-12 pp209 and 230; S1-17 pp212-213 and 234-235

    Supports: Supports the measurement definition, boundary, and source-reported fields for Own-workforce incident fines, penalties and compensation.

    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.

  • Reporting entity.
  • Own-workforce scope.
  • Incident or complaint class.
  • Discrimination versus other human-rights scope.
  • Judicial or non-judicial route where documented.
  • Jurisdiction.
  • Case or aggregated-record identifier.
  • Fine, penalty, compensation or source-reported combined total.
  • Retain the exact measurement-source edition with every observation.
  • A signed monetary amount reported in a named ISO 4217 currency, scale, and recognised, imposed, or paid basis.

Record-specific limitations

  • Monetary amounts measure legal or remedial consequences, not prevalence, severity, culture or access to remedy.
  • Confidential settlements and timing differences may be absent.
  • A zero reported amount is not proof of no discrimination.
  • Currency conversion requires a separately admitted exchange-rate method.

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.