how to calculate staff turnover for sustainability questionnaire

Outflow divided by average headcount

Staff turnover is the number of employees who left during a period, divided by the average headcount in that period. VSME calculates in the basic module using full-time equivalents (fte) or headcount, as long as you apply this consistently and specify which of the two you use. The numerator is everyone who left: dismissal, voluntary departure, retirement and end of a temporary contract all count, unless the client format prescribes a narrower definition. The denominator is usually the average of the headcount at the beginning and end of the year, not just the final figure.

Where this often goes wrong: some client portals ask only for voluntary turnover, others ask for total turnover including end-of-contract. Without an explanation with your figure, the client will assume you have used the broad definition. Therefore, add a brief note to the figure on which outflow you have included and over which period. Turnover is often asked about in the same breath as the breakdown by gender distribution within the workforce; check whether the format also wants a breakdown of the turnover by that category, as this is a different figure than the total.

Where this is covered: VSME basic module, personnel indicators

The basic module of EFRAG VSME includes staff turnover as one of the social core indicators for non-listed SMEs, alongside, among others, the indicators on health and safety at work policy and on numbers of employees. The standard does not provide a mandatory formula for the calculation itself, but does define the scope: which employees count (own personnel, not hired via a third party) and over which period is reported. Directive (EU) 2022/2464 (CSRD) is the underlying regulation that positions VSME as a voluntary framework for SMEs, particularly for companies that as suppliers provide data to a reporting-obligated customer further down the chain.