ESRS S1 Own Workforce

ESRS S1 standard for own workforce data.

Definition

ESRS S1 DR Policies, Processes for engaging with own workforce, Channels for raising concerns, Actions and resources, Targets, Characteristics of own workforce, Working time, Adequate wages, Social protection, Persons with disabilities, Training and skills development, Health and safety, Work-life balance, Compensation incl gender pay gap, Diversity (board, leadership), Cases of severe human rights issues incl harassment, Anticipated financial effects.

Origin

EFRAG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023.

Usage

All sectors concerned. Convergence with GRI 401/403/404/405 and SDG 5, 8, 10.

Related terms

• ESRS — famille parent.
• GRI 401 — standard apparenté.
• Gender pay gap — métrique phare.