Where non-employees in its own workforce are connected to material impacts, risks or opportunities (critical to the business model, used for flexibility or in core processes, or a substantial share of the workforce) the undertaking discloses their total number by headcount or FTE at period end or as an average, stating the option chosen and applying the ESRS 1 estimation provisions where exact figures are unavailable.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.