ESRS Worker Classification
The European Sustainability Reporting Standards (ESRS), adopted by the European Commission on 31 July 2023, introduced a new terminological framework for categorising workers based on their relationship with the reporting entity.
The concepts of “workforce” and “employees” are often used interchangeably. However, a company’s own workforce also includes a whole set of workers who are not employees, i.e. “non-employee workers”. Misleading, right? Here’s another tricky one: “temporary employees” are often equated with “fixed-term employees”. Wrong! These terms are not equivalent. Temporary employees encompass several types of employment arrangements, including fixed-term employees (yes!), but also apprentices, interns, trainees, seasonal workers, and others.
That’s why Argos TSP has prepared an overview of this complex landscape—so you can finally see the forest for the trees. It is the result of extensive research comparing official EU terminology introduced by the ESRS with the concepts commonly used in France and the United Kingdom. We have done so because understanding these concepts and being able to identify their local equivalents is key to providing top-quality translations to our clients.
Below is a classification of worker categories under the European Sustainability Reporting Standards (ESRS), with reconciliation to UK and French workforce terminology (from the perspective of the reporting entity), prepared by Argos TSP, S.L.
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