ESRS S1-15 Parental Leave
ESRS S1-15 requires companies to disclose parental leave take-up and return-to-work rates — broken down by gender. This is a relatively new sustainability metric that reveals gender equity in family policy design and implementation. The gender gap in parental leave take-up is one of the most significant structural drivers of the gender pay gap.
ESRS S1-15 requires companies to disclose parental leave take-up and return-to-work rates — broken down by gender. ESRS S1-15 requires disclosure of:.
What ESRS S1-15 requires
ESRS S1-15 requires disclosure of:
Parental leave take-up rate: The percentage of employees entitled to parental leave who actually took parental leave during the reporting period — broken down by gender. This captures whether the policy is used in practice, not just whether it exists.
Return-to-work rate: The percentage of employees who returned to work after parental leave ended — broken down by gender. Also: the retention rate 12 months after return to work (the percentage who are still employed one year after returning from parental leave).
Parental leave entitlement: A description of the parental leave policy — maternity, paternity, and shared parental leave entitlements; whether these exceed statutory minimum; and whether full pay is maintained during leave.
The metrics matter because: low male take-up of parental leave despite entitlement reveals cultural or practical barriers to fathers taking leave — driving the gender pay gap as career interruption falls predominantly on women. High return-to-work rates for women indicate effective reintegration; low rates may indicate barriers to return. The 12-month retention rate shows whether parental leave creates long-term career disruption.
Calculating parental leave take-up and return rates
Parental leave metrics require tracking individual employee leave events — which most HRIS systems do but which must be specifically extracted for ESRS S1-15.
Take-up rate calculation: (Number of employees who took parental leave during the year) ÷ (Number of employees entitled to parental leave who became parents during the year) × 100.
The denominator challenge: identifying employees who became parents during the year. Sources include: parental leave requests (direct — but may undercount those entitled but not requesting); HR records of employees who requested leave; payroll records of statutory maternity/paternity pay; and self-declaration processes. For S1-15, HR must have a mechanism for identifying all employees who became eligible for parental leave — not just those who used it.
Gender breakdown: Apply the same calculation separately for male and female employees. In most companies, female take-up rates are close to 100% (maternity leave is almost universally taken); male take-up rates vary significantly depending on statutory entitlement and company culture. The gap between male and female take-up rates is the key insight.
Return-to-work rate: (Number of employees who returned to work at the end of their parental leave) ÷ (Number of employees whose parental leave ended during the reporting period) × 100. Note: employees who extend leave into the next reporting period are tracked in the year their leave ends, not the year it started.
12-month retention rate: Requires tracking employees one year after their return date. For first-year S1-15 disclosure, this may require retrospective tracking — identifying employees who returned from parental leave 12 months ago and checking their current employment status.
Policy design and the gender equity implications
ESRS S1-15 metrics are a direct window into the gender equity of a company's family policy — and companies with genuine gender equity ambitions use S1-15 data to drive policy improvement.
EU Work-Life Balance Directive (2019/1158): Establishes minimum rights including 10 days paid paternity leave, 4 months non-transferable parental leave per parent (2 months at adequate payment level), and 5 days carer's leave per year. Transposed into national law across EU member states by August 2022.
Beyond the minimum: Companies that offer parental leave beyond statutory minima — and that promote equal take-up — show S1-15 metrics consistent with genuine gender equity. Key policy enhancements that improve male take-up: full salary replacement during paternity and parental leave (statutory replacement is often 40–60% of salary — inadequate for many families); normalisation of male parental leave in corporate culture; manager training on supporting parental leave; and explicit executive role modelling.
Pay gap connection: The gender pay gap (ESRS S1-12) is structurally linked to parental leave take-up (S1-15). When only women interrupt careers for childcare, career progression and pay diverge between genders over time. Companies that disclose S1-15 metrics should also contextualise them in their gender pay gap narrative — showing the board and investors that they understand the structural connection between parental leave and pay equity.
For the qualitative narrative: describe any changes to parental leave policy during or since the reporting period — enhanced paternity leave entitlements, shared parental leave promotion campaigns, or leadership communications normalising male parental leave. Policy changes with disclosed take-up metrics create accountability for genuine culture change.
Frequently asked questions
Do we include adoption and foster care leave in parental leave metrics?
Yes — ESRS S1-15 covers all forms of parental leave including adoption, foster care, and equivalent arrangements for parents who become parents through non-birth pathways. The same take-up and return-to-work metrics apply. Disclose whether your parental leave policy covers adoption and foster care — parity of treatment is increasingly expected.
What if an employee took parental leave but did not return — do they count in the return-to-work rate?
They count as a non-return in the denominator. The return-to-work rate shows the proportion who returned. Where the reason for non-return is known — resignation, redundancy during leave, ill health — contextualise in the qualitative narrative. A declining return-to-work rate may indicate barriers to return (childcare costs, inflexible working arrangements) or may reflect broader labour market conditions.
Our male employees are entitled to parental leave but almost none take it — how do we improve this?
Common barriers include: inadequate pay replacement during leave (statutory rates may be insufficient for primary earners); cultural stigma (fear of career disadvantage for taking leave); manager attitudes; and lack of awareness or normalisation. Evidence-based interventions: increase pay replacement to 100% salary for a defined period; communicate CEO and senior leader examples of taking parental leave; include parental leave take-up in manager performance metrics; and track and report male take-up in senior management specifically.