European Sustainability Reporting Standards
ESRS S1 (European Sustainability Reporting Standards – Social 1) focuses on the disclosure requirements related to an organization’s impact on its workforce. It is a key standard under the Corporate Sustainability Reporting Directive (CSRD) and requires companies to report on 17 specific metrics across four categories:
ESRS-S1 Metrics
S1 - 1
Policies related to own workforce
S1 - 2
Processes for engaging with own workers and workers’ representatives about impacts
S1 - 3
Processes to remediate negative impacts and channels for own workers to raise concerns
S1 - 4
Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
S1 - 5
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S1 - 6
Characteristics of the undertaking’s employees
S1 - 7
Characteristics of non-employee workers in the undertaking’s own workforce
S1 - 8
Collective bargaining coverage and social dialogue
S1 - 9
Diversity indicators
S1 - 10
Adequate wages
S1 - 11
Social protection
S1 - 12
Persons with disabilities
S1 - 13
Training and skills development indicators
S1 - 14
Health and safety indicators
S1 - 15
Work-life balance indicators
S1 - 16
Compensation indicators (pay gap and total compensation)
S1 - 17
Incidents, complaints and severe human rights impacts and incidents