DR S1-8
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Négociations collectives et dialogue social - Fiche pratique S1-8[modifier | modifier le wikicode]
Objectif[modifier | modifier le wikicode]
Permettre de comprendre la couverture des conventions collectives et le dialogue social concernant les salariés de l'entreprise.
Éléments clés à inclure[modifier | modifier le wikicode]
- Couverture des conventions collectives
- Pourcentage global de salariés couverts
- Dans l'EEE : pourcentage par pays (pour les pays avec ≥50 salariés et ≥10% du total)
- Hors EEE : pourcentage global
- Informations complémentaires sur les conventions collectives
- Conditions des travailleurs non couverts (si basées sur d'autres conventions)
- Estimation de la couverture pour les non-salariés (si applicable)
- Dialogue social dans l'EEE
- Pourcentage de salariés couverts par des représentants des travailleurs (par pays)
- Existence d'un accord pour un comité d'entreprise européen (CEE), comité de SE ou SCE
- Présentation des données
- Utiliser le tableau fourni pour la déclaration
Formules de calcul[modifier | modifier le wikicode]
- Pourcentage de salariés couverts = (Nombre de salariés couverts / Nombre total de salariés) x 100
- Pour l'EEE : calculer séparément pour chaque pays concerné
Points d'attention[modifier | modifier le wikicode]
- Ne compter qu'une seule fois les salariés couverts par plusieurs conventions
- Distinguer la couverture des conventions de l'appartenance syndicale
- Pour le dialogue social, considérer chaque établissement séparément
- Fournir des estimations pour les régions hors EEE si nécessaire
- Expliquer tout écart significatif entre les taux de couverture et de syndicalisation
| 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 |
| S1-8_01 | S1 | S1-8 | 60 a | AR 66 | Percentage of total employees covered by collective bargaining agreements | Percent | 1 year | 1 year for non-EEA countries | |||
| S1-8_02 | S1 | S1-8 | 60 b | Percentage of own employees covered by collective bargaining agreements are within coverage rate by country with significant employment (in the EEA) | Table/Percent | 1 year | 1 year for non-EEA countries | ||||
| S1-8_03 | S1 | S1-8 | 60 c | Percentage of own employees covered by collective bargaining agreements (outside EEA) by region | Table/Percent | 1 year | 1 year for non-EEA countries | ||||
| S1-8_04 | S1 | S1-8 | 61 | Working conditions and terms of employment for employees not covered by collective bargaining agreements are determined based on collective bargaining agreements that cover other employees or based on collective bargaining agreements from other undertakings | semi-narrative | V | 1 year | 1 year for non-EEA countries | |||
| S1-8_05 | S1 | S1-8 | 62 | Description of extent to which working conditions and terms of employment of non-employees in own workforce are determined or influenced by collective bargaining agreements | narrative | V | 1 year | 1 year for non-EEA countries | |||
| S1-8_06 | S1 | S1-8 | 63 a | AR 69 | Percentage of employees in country country with significant employment (in the EEA) covered by workers' representatives | Percent | 1 year | 1 year for non-EEA countries | |||
| S1-8_07 | S1 | S1-8 | 63 b | Disclosure of existence of any agreement with employees for representation by European Works Council (EWC), Societas Europaea (SE) Works Council, or Societas Cooperativa Europaea (SCE) Works Council | narrative | 1 year | 1 year for non-EEA countries | ||||
| S1-8_08 | S1 | S1-8 | AR 70 | Own workforce in region (non-EEA) covered by collective bargaining and social dialogue agreements by coverage rate and by region | Table /Semi-Narrative | 1 year | 1 year for non-EEA countries |