Understanding the importance of accurate reporting on company performance, especially in terms of ESG metrics, is crucial for sustainability and transparency. FTE is a unit that measures an employee's workload, allowing part-time and full-time workers to be compared. To calculate the total number of FTE employees, a company must consider the hours worked by both full-time and part-time employees. This data helps with workforce planning and can influence a company's ESG score. Accurate reporting of FTE data is essential and can be included in annual or sustainability reports. Transparency and context are crucial when presenting the data, and any significant changes in FTE numbers should be explained. As ESG criteria become more important in investment decisions, precise and transparent reporting of FTE data is crucial for companies.