Disclosure Requirement S1-14 – Health and safety metrics

86. The undertaking shall disclose information on the extent to which its own workforce is covered by its health and safety management system and the number of incidents associated with work-related injuries, ill health and fatalities of its own workforce. In addition, it shall disclose the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites.

87. The objective of this Disclosure Requirement is to allow an understanding of the coverage, quality and performance of the health and safety management system established to prevent work-related injuries.

88. The disclosure required by paragraph 86 shall include the following information, where applicable broken down between employees and non-employees in the undertaking’s own workforce:

    • (a) the percentage of people in its own workforce who are covered by the undertaking’s health and safety management system based on legal requirements and/or recognised standards or guidelines;

    • (b) the number of fatalities as a result of work-related injuries (95) and the rate of fatalities from work-related injuries (96);

    • (c) the number (95) and rate (96) of recordable work-related injuries;

    • (d) the number of cases of work-related ill health;

    • (e) the number of days lost to injuries, accidents, fatalities and work-related ill health (97);

    • (f) the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites.

89. When reporting on the information required under paragraph 88 - (b) to - (e), the undertaking shall:

    • (a) include the total figures for the current reporting period; and

    • (b) if available, also include the figures for the previous two reporting periods.

90. The undertaking may disclose whether and to what extent an internal audit or external certification of its health and safety management system, or parts thereof, has been conducted.

(95) This information supports the information needs of benchmark administrators to disclose ESG factors subject to Regulation (EU) 2020/1816 as set out by indicator “Weighted average ratio of accidents, injuries, fatalities” in section 1 and 2 of Annex II.

(96) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts as set out by indicator #2 in Table III of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (“Rate of accidents”) and benchmark administrators to disclose ESG factors subject to Regulation (EU) 2020/1816 as set out by indicator “Weighted average ratio of accidents, injuries, fatalities” in section 1 and 2 of Annex II.

(97) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts as set out by indicator #3 in Table III of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (“Number of days lost to injuries, accidents, fatalities or illness”).