DR S1-11

Objectif

Permettre de comprendre si les salariés de l'entreprise sont couverts par une protection sociale contre les pertes de revenus dues à des événements majeurs de la vie.

Éléments clés à inclure

1. Déclaration générale
   • Indiquer si tous les salariés sont couverts par une protection sociale
2. Événements majeurs de la vie couverts
   • Maladie
   • Chômage (dès le début de l'emploi)
   • Accident du travail et handicap acquis
   • Congé parental
   • Départ à la retraite
3. En cas de couverture incomplète
   • Lister les pays concernés
   • Pour chaque pays :Types de salariés non couverts
4. Source de la protection
   • Programmes publics
   • Prestations proposées par l'entreprise
5. Informations complémentaires (facultatif)
   • Données pour les non-salariés

Définition de la protection sociale

Mesures donnant accès aux soins de santé et à l'aide au revenu en cas d'événements de vie difficiles.

Points d'attention

• Couvrir tous les types d'événements majeurs listés
• Préciser si la couverture est assurée par l'État ou l'entreprise
• Détailler les lacunes de couverture par pays et type de salarié
• Expliquer les raisons des éventuelles différences de couverture
• Considérer l'inclusion d'informations sur les non-salariés si pertinent

ID	ESRS	DR	Paragraph	Related AR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to undertaking with less than 750 employees	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to all undertakings
S1-11_01	S1	S1-11	74 a	AR 75	All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to sickness	semi-narrative				1 year	1 year
S1-11_02	S1	S1-11	74 b	AR 75	All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking	semi-narrative				1 year	1 year
S1-11_03	S1	S1-11	74 c	AR 75	All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability	semi-narrative				1 year	1 year
S1-11_04	S1	S1-11	74 d	AR 75	All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to parental leave	semi-narrative				1 year	1 year
S1-11_05	S1	S1-11	74 e	AR 75	All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to retirement	semi-narrative				1 year	1 year
S1-11_06	S1	S1-11	75, 76	AR 75	Social protection employees by country [table] by types of events and type of employees [including non employees]	Table	Conditional			1 year	1 year
S1-11_07	S1	S1-11	75		Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to sickness	narrative	Conditional			1 year	1 year
S1-11_08	S1	S1-11	75		Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking	narrative	Conditional			1 year	1 year
S1-11_09	S1	S1-11	75		Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability	narrative	Conditional			1 year	1 year
S1-11_10	S1	S1-11	75		Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to maternity leave	narrative	Conditional			1 year	1 year
S1-11_11	S1	S1-11	75		Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to retirement	narrative	Conditional			1 year	1 year