---
title: "VSME C5: Temporary agency workers (provided by employment agencies) - What does this disclosure reflect?"
description: Explanation of VSME C5 on temporary workers provided by employment agencies, including what the disclosure reflects and when it is relevant.
---

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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.

 

 

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