how do I calculate the sickness absence percentage for a sustainability list

Absence rate: absent days divided by available days

You calculate the sickness absence rate by dividing the number of absent working days by the total number of available working days, and multiplying by one hundred. Specifically: count the days of sickness absence per employee in the reporting period, add that up for all employees, and divide it by the sum of all roster days (contract days) in that period. For part-time employees, you calculate in fte or in hours worked, not in headcount — otherwise the figure will be distorted. Most payroll systems and HR systems already provide this figure monthly; check whether your package already exports it as a percentage, which saves calculation work.

If a complete record is missing, for example because absence has so far only been recorded manually, then an estimate based on the known months is a reasonable alternative, provided you state that it is an estimate and for which period it applies. Some questionnaires ask for the figure separately per location or per country; check that before you enter one total percentage. This figure is often asked for in the same breath as the number of work-related accidents resulting in absence in the past year, because both fall under the same social indicators. It is also often asked whether there is health and safety at work policy — absence figures and that policy are often read as one whole by recipients.

Basis: the social module of the VSME standard

This indicator is in the basic module of the EFRAG VSME standard, the voluntary reporting framework for non-listed SMEs. Sickness absence falls under the social indicators, together with accidents and working conditions. A large part of the sustainability questionnaires you receive from customers is based directly or indirectly on these VSME indicators, because larger undertakings are required under the CSRD (Directive (EU) 2022/2464) to collect this kind of data about their own supply chain and to request it from their suppliers.