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Disclaimer: This blog post reflects the state of the SAP Sustainability Control Tower (SCT) as of February 11th, 2025.
ESRS S1-6 requires a company to disclose quantitative and qualitative (/narrative) information about its employees. SAP Sustainability Control Tower (SCT) provides out of the box several quantitative metrics, hence this article focusses on how to bridge the gap for the ESRS S1-6 requirements for the quantitative data points. Specifically, the focus is on paragraph 50 a: "the undertaking shall disclose the total number of employees by head count, and breakdowns by gender and by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees."
Total Number of Employees
For the “total number of employees by head count” the SAP provided metric Total Number of Employees can be used.
Breakdown by Gender
The breakdown by gender is currently not out of the box possible in SCT. In the additional application requirement 55 (AR 55) it is described that the company shall disclose the information in a tabular format and provides the following template:
As of now SCT doesn’t allow to display tables. However, it is possible to visualize the breakdown by gender with Standard Custom Metrics. You can create a Standard Custom Metric within the Manage Metrics app:
Then you can define the details of the Standard Custom Metric. In this case, for Z_1-6_FEMALE:
Please ensure that your leading and supported reporting hierarchies are set correctly.
I.e., if you provide information via the Measure “Workforce Headcount” and its template “Workforce Headcount – Actuals” in the Manage ESG Data app, you need to ensure that the respective hierarchies are maintained if you want them to be supported in SCT.
- ID_COMPANY_CODE stands for Legal Entity
- ID_ORG_UNIT stands for Reporting Line
- ID_BUSINESS_LOC stands for Business Location
In the example above all hierarchies are provided with data and hence should be supported.
In the calculation definition you can select the Measure “Workforce Headcount”, the Calculation Method is Sum, and you select the respective filter to sum up. In this case you sum up all entries with Gender Female. As the requirement is to disclose the headcount it is crucial to set the Value Type to Row Count.
Background: In your template you define both, MEASURE_VALUE_CHAR and MEASURE_COUNT. For the “Workforce Headcount” the former defines the full time equivalent (FTE) of each entry whereas the latter defines the headcount. In this simplified example there are in total 275 FTEs and the headcount is 350. This can be the case due to part time working employees. When defining the calculation in SCT the value type defines whether is should sum up the aggregated values (in this case the MEASURE_VALUE_CHAR – FTE) or the rows (in this case MEASURE_COUNT – headcount).
After creating the Standard Custom Metric and uploading the “Workforce Headcount – Actuals” template in the Manage ESG Data app, you can then calculate the data for the Standard Custom Metrics, and publish it. E.g., for Z_S1-6_FEMALE:
After the calculation you can already see that SCT selected the correct entries to be summed up:
In the Analyze ESG Data app you can then visualize all calculated Standard Metrics and SAP provided Metrics:
Breakdown by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees.
The breakdown by country with the respective filtering of 50+ employees and representing at least 10% of the company’s total number of employees is currently not out of the box possible in SCT. In the additional application requirement 55 (AR 55) it is described that the company shall disclose the information in a tabular format and provides the following template:
As of now SCT doesn’t allow to display tables. However, it is possible to visualize the breakdown by countries with the Our Ambitions app. If you drill down the Total Number of Employees Metric under the Business Location hierarchy, you can visualize the breakdown per country. Please note that this requires the appropriate set-up of the master data and the provided actuals. Furthermore, a filtering of 50+ employees and representing at least 10% of the company’s total number of employees is also here not possible.
