Sustainability measurement & disclosure

ESRS S1

Meaning statusEstablishedSource recordDirect document linkedWhy these are different

Definition

ESRS S1 is the topical European Sustainability Reporting Standard on own workforce, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers working conditions, equal treatment and opportunities, and other work-related rights for the undertaking's employees and non-employee workers, including health and safety, work-life balance, remuneration, collective bargaining and diversity.

References

GetSunhatESRS standards guide — S1 scope and phase-ins

standard scope, phased sub-disclosures

Taylor WessingESRS under the Omnibus package — legal basis and set structure

Delegated Regulation 2023/2772, first set

Overview

What it means

S1 is the broadest social standard, with disclosures on workforce characteristics, policies, actions, targets and metrics (including adequate wages, social protection, training, and incidents). Certain sub-disclosures (e. g. non-EEA workforce data, some adequacy metrics) benefit from phase-in provisions. It is effectively material for nearly all reporters.

How it is used

Used by CSRD reporters for workforce disclosure; connects to GRI 400-series, human-capital frameworks and EU social legislation.

Why it matters

S1 sets the mandatory baseline for corporate workforce transparency in the EU — the core of the 'S' in ESG.