Guidance that full-time equivalents are preferred to headcount because they give a fuller picture of total human capital, and that 'workforce' is preferred to 'employees' because it takes in every kind of working relationship that makes up the organization's base of human capital. An organization that counts heads for its employees and contingent workers, rather than using FTE or workforce measures, says so in its report.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.