WEC-Europe helps HR services companies implement EU CSRD reporting requirements

The European Union’s Corporate Sustainability Reporting Directive (CSRD) mandates that individuals provided by companies primarily engaged in “employment activities” be classified as non-employees within the contracting entity’s workforce. However, the directive does not explicitly define how temporary work agencies should categorize these individuals in their own reporting.

To address this gap, the EU CSRD Taskforce of the World Employment Confederation-Europe, has evaluated the classification of temporary workers—referred to as “talents” or “associate workers”—to ensure consistent and comparable industry reporting under the directive.

The newly released paper examines key questions regarding their classification, including:

1. Should talents/associate workers be considered part of the contracting company’s “own workforce” or categorized as “workers in the value chain”?
2. If included in the “own workforce,” should they be reported separately from corporate employees to comply with CSRD requirements?

The assessment aims to provide clarity and alignment across the industry, fostering more transparent and standardized corporate sustainability reporting.

“Ensuring clarity and consistency in corporate sustainability reporting is crucial,” explains Sonja Van Lieshout, Chairwoman of WEC-Europe’s EU CSRD Taskforce. “This paper represents a significant step toward aligning industry practices under the CSRD, particularly in defining the role of talents and associate workers within reporting frameworks. By establishing a common approach, we aim to provide businesses with the guidance they need to meet compliance requirements while maintaining transparency’.”