Worker-hours worked by population and method
Measurement answer
What this metric measures
Hours worked during the reporting period by the explicitly named worker population, preserving whether the value is actual or estimated and the method used for any estimate.
Specification
Metric specification
- Result format
- Structured table
- Unit
- Worker-hours worked
- Reporting basis
- Reporting period
- Aggregation
- Sum only non-overlapping rows with compatible populations, periods, definitions, units, and deduplication rules.
- Pillar
- Social
- Topic
- Workforce composition and labor relations
- Controlled domain
- Workforce
- Entity type
- Metric
Reporting boundary
Employee and non-employee rows stay separate unless the governing source profile explicitly uses a combined own-workforce denominator. Hours can be added only across mutually exclusive populations and periods with matching time and absence rules. A combined value cannot be used for a rate numerator covering a narrower population. Hours are not derived from FTE, headcount, payroll duration or a normalized injury rate.
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
- S1-6 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.
- Adopting DisclosureSource evidence
GRI Standards
- Publisher
- Global Reporting Initiative
- Edition
- 2018 edition
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- effective date and rights PDF pp1-2; Disclosure 403-9 and hours guidance pp21-24
Value structure
Dimensions and units
- Unit
- Worker-hours worked
- Reporting basis
- Reporting period
Unit meaning: One worker-hour is one hour worked by the declared employee, controlled non-employee, or other source-defined worker population under the stated actual-or-estimated method.
Table fields and units
- Source profile and edition
- Employees, controlled non-employee workers, current ESRS own workforce combined or another source-defined worker population
- Control-of-work, control-of-workplace or own-workforce boundary
- Worker type
- Country, region, site or business line only when reported
- Reported value
- Worker-hours worked
- Measurement-source edition
- Assurance status
Published dimensions
- Source profile and edition.
- Employees, controlled non-employee workers, current ESRS own workforce combined or another source-defined worker population.
- Control-of-work, control-of-workplace or own-workforce boundary.
- Worker type.
- Country, region, site or business line only when reported.
- Actual, estimated or mixed status.
- Time-recording system.
- Normal/standard-hours assumption.
- Paid-vacation, paid-sick-leave, public-holiday and other paid-absence treatment.
- Unpaid and overtime treatment.
- Reporting boundary.
- Reporting period.
- Source and assurance status.
Disclosure method
Formula information
- Status
- Not applicable
- Formula type
- Structured Disclosure
Disclosure form
No single formulaPopulate 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 Worker-hours worked by population and method.
Open official source - Measurement evidenceChecked 15 August 2026
GRI 403: Occupational Health and Safety 2018
- Publisher
- Global Reporting Initiative
- Edition
- 2018 edition
- Locator
- effective date and rights PDF pp1-2; Disclosure 403-9 and hours guidance pp21-24
Supports: Supports the measurement definition, boundary, and source-reported fields for Worker-hours worked by population and method.
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 403: Occupational Health and Safety 2018 — 2018 edition. Retain the exact source edition on every observation; later editions require a separate method profile.
- Source profile and edition.
- Employees, controlled non-employee workers, current ESRS own workforce combined or another source-defined worker population.
- Control-of-work, control-of-workplace or own-workforce boundary.
- Worker type.
- Country, region, site or business line only when reported.
- Actual, estimated or mixed status.
- Time-recording system.
- Normal/standard-hours assumption.
- Retain the exact measurement-source edition with every observation.
- One worker-hour is one hour worked by the declared employee, controlled non-employee, or other source-defined worker population under the stated actual-or-estimated method.
Record-specific limitations
- Payroll hours, paid hours, scheduled hours and hours worked can differ. Estimated hours are sensitive to full-time schedules, paid leave and local working-time practices. Contractors may not be paid hourly, emergency work can be difficult to capture and source control tests can exclude workers. The measure is exposure time, not workforce size or productivity.
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.