ESG reporting requires accurate calculation and reporting of the total non-permanent Full-Time Equivalent (FTE) employee headcount, especially for those on fixed-term contracts. To calculate non-permanent FTE: determine full-time hours, assess total hours worked by non-permanent employees, and divide by standard full-time hours. Part-time employees are included by dividing their average hours worked by full-time hours. Improving accuracy in ESG data reporting involves consistent data collection methods, training, data verification, and utilizing technology. Precise reporting reflects a company's commitment to social responsibility and enhances credibility.