Total Other Gender Headcount with Non-Guaranteed Hours Contract

General Information

Metric ID	NGH_OTH_GND_HDCNT
DPI Used	People
Measure Used	Workforce Headcount
Dimension Used	Contract Type Contract Status Gender Employment Type
Sustainability Area	Social
Sustainability Matter	Own workforce

Sustainability Reporting Standard


Reporting Standard Applicable?	Standard and Version	Disclosure Requirement	Data Point
Yes	ESRS version 32023R2772	S1-6	(50b,51)(AR55)(14)

Metric Calculation

Unit of Measure	Count (persons)
Calculation Method	SUM where Value Type = Row Count (MEASURE_COUNT); Aggregation Type = Point-in-Time Data; Aggregation Method = Last Available Period;
Calculation Formula	`SUM [ ID_MEASURE = Workforce Headcount (PPL_HEADCOUNT) ] where Contract Type (ID_CONTRACT_TYPE) = Employee (EMP) and Contract Status (ID_CONTRACT_STATUS) = Active (ACT); New Hire (NEW) and Gender (ID_GENDER)= Other Gender (TRUE) and Employment Type (ID_EMP_TYPE) = Non-guaranteed hours (NON_GUARANTEED_HOURS)`
Simplified Formula	Total Other Gender Headcount with Non-Guaranteed Hours Contract = Σ(Workforce Headcount where Contract Type = Employee AND Contract Status ∈ {Active, New Hire} AND Gender = Other Gender AND Employment Type = Non-Guaranteed Hours)

Note

Formula Description

The metric Total Other Gender Headcount with Non-Guaranteed Hours Contract represents the number of employees with a gender other than male or female from an organization and with non-guaranteed hours contract. The default calculation logic for this metric uses a Point-in-Time approach, by aggregating the most recent data reported in the last period, known as Last Available Period. The number of other gender employees included in the calculation is taken from the Row Count (MEASURE_COUNT) in the imported spreadsheet file and the attribute "Is Other Gender" as TRUE from the Gender (ID_GENDER) Dimension.

Within the 'Gender' Dimension, the 'Is Other Gender' Attribute allows the allocation of other gender identities. According to the ESRS, in some Member States, people can legally register themselves as having a third gender, which is categorized as "other" in this metric. However, if the organization discloses data about employees where this is not possible, it may explain this and indicate that the "other" category is not applicable. For reporting, breakdowns by gender are applicable in countries in which the organization has 50 or more employees representing at least 10% of total number of employees. The definition of non-guaranteed hours employees differ between countries, in the standard this is defined as employees without a guarantee of a minimum of fixed number of working hours. If an organization has employees in more than one country, the definitions as per the national laws of the countries where the employees are based should be used for the calculation.

Source:

Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards. CELEX: 32023R2772, Annex II, Table 2 – Terms defined in the ESRS.