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VSME C5: Temporary agency workers (provided by employment agencies) - What does this disclosure reflect?

Under VSME C5 - Additional workforce characteristics, companies with 50 or more employees may disclose the number of:

  • Self-employed without personnel working exclusively for the company, and 
  • Temporary workers provided by undertakings primarily engaged in employment activities (i.e. employment agencies)

When is this disclosure relevant?

When deciding whether to report this information, companies may consider:

  1. The ratio of employees to self-employed and temporary workers, especially if there is high reliance on them
  2. When there is higher risk of negative social impacts for self-employed or temporary workers compared to the company's own employees.

Why is this information requested?

The VSME standard provides limited background for this disclosure. However, similar requirements in:

  • GRI 2-8 (Workers who are not employees)
  • ESRS S1-7 (Characteristics of non-employees in own workforce)
  • ESRS S1 Basis for conclusions

indicate that the purpose is to provide a complete picture of the workforce and to understand how much a company relies on non-employees, such as temporary agency workers, to carry out its activities.

What does this number reflect in practice?

This number helps illustrate:

  • The total size and structure of the workforce
  • The company's approach to employment
  • The potential impacts related to employment practices, such as working conditions and potential related risks

In short

In short, this disclosure provides context and helps stakeholders understand how the workforce is structured and how work is carried out within the company.