A company's workforce composition is important for assessing its ESG performance. FTE is used to measure and communicate the scale and structure of the workforce. FTE represents the workload of an employee, with 1.0 being full-time and 0.5 half-time. To calculate FTE for ESG reporting, gather accurate data on hours worked, including part-time and temporary employees. Accuracy is crucial for trustworthy reporting. FTE count reflects the social impact of the company and can indicate growth, stability, and governance. Accurate reporting demonstrates integrity and commitment to sustainability.