ESRS layer · Social

S1, Own workforce

Employees and non-employee workers: conditions, pay, equality, health and safety, collective bargaining and channels for raising concerns.

• StandardS1
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• S1-1Policies related to own workforce

  Policies on working conditions, equal treatment and human rights in own operations are disclosed.

• S1-2Processes for engaging with own workforce

  How workers and their representatives are consulted on matters affecting them is disclosed.

• S1-3Processes to remediate negative impacts and channels to raise concerns

  The channels available to workers and how cases are handled and remediated are disclosed.

• S1-4Taking action on material impacts and approaches to managing risks

  Actions on material negative impacts are disclosed with resources allocated and follow-up.

• S1-5Targets related to managing material impacts

  Targets are stated with base year and target year, and how workers were involved in setting them.

• S1-6Characteristics of the undertaking's employees

  The number of employees is reported by gender, country, contract type and with turnover.

• S1-7Characteristics of non-employees in the workforce

  The number of non-employee workers in own operations is reported.

• S1-8Collective bargaining coverage and social dialogue

  The share of employees covered by collective agreements and the presence of worker representation are reported.

• S1-9Diversity metrics

  Gender distribution in top management and the age distribution of employees are reported.

• S1-10Adequate wages

  The undertaking states whether all employees are paid an adequate wage and, if not, in which countries they are not.

• S1-11Social protection

  Whether employees are covered by social protection for sickness, unemployment, parental leave and retirement is disclosed.

• S1-12Persons with disabilities

  The share of employees with disabilities is reported, subject to the limits of data protection law.

• S1-13Training and skills development metrics

  The share of employees receiving regular performance reviews and the average training hours are reported.

• S1-14Health and safety metrics

  The share covered by a health and safety system, the number of accidents and the number of fatalities are reported.

• S1-15Work-life balance metrics

  The share of employees entitled to family-related leave and the share who took it are reported.

• S1-16Remuneration metrics, pay gap and total remuneration

  The gender pay gap and the ratio between the highest paid individual and the median remuneration are reported.

• S1-17Incidents, complaints and severe human rights impacts

  The number of discrimination incidents, severe human rights incidents and any fines imposed are reported.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.