انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS S1: Own Workforce·Disclosure Requirement S1-1

Policies (Own Workforce)

إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

بطاقة النشر

المراجعة قيد الانتظار
··· قيد المراجعة المراجعة التحريرية جارية أُعدّت من مواد المصادر الرسمية وأدلة التقارير المنشورة. لم يُسجَّل بعد أي معتمِد باسمه، ولذلك لا تحمل هذه الصفحة توقيع مؤلف. استخدمها إلى جانب المصدر الرسمي لـ European Commission ريثما تكتمل تلك المراجعة.

المعيار

ESRS S1: Own Workforce

Disclosure Requirement S1-1 · 2026-5010-final

ساري اعتبارًا من

2027-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

جوهر الإفصاح

This disclosure asks an organisation to explain whether it has policies that set out how it manages impacts, risks and opportunities affecting its own workforce. In practice, the report should make clear what policy coverage exists, what topics it covers, and whether those policies apply across the whole workforce or only to certain groups, locations or business units.

The practical focus is on completeness and consistency: readers should be able to see if the organisation has a joined-up approach for employees and other workers in its own operations, rather than a policy that exists only on paper or only at flagship sites. It is also useful to show where policies differ by geography, contract type or role, and how the organisation ensures they are actually applied in day-to-day management.

تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.

قبل أن تبدأ

قبل أن تبدأ

قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد ما يجب تسجيله إشارة إلى الدليل الجهة المسؤولة
Forced labour flag Record whether the organisation identifies any forced labour issue for the reporting period, using a clear yes/no decision based on the evidence reviewed. Human rights due diligence findings, audit results, grievance logs, investigation records, and management sign-off on the final yes/no. Human rights / compliance
Child labour flag Record whether the organisation identifies any child labour issue for the reporting period, using a clear yes/no decision based on the evidence reviewed. Human rights due diligence findings, supplier audit results, grievance logs, investigation records, and management sign-off on the final yes/no. Human rights / compliance
Trafficking flag Record whether the organisation identifies any trafficking issue for the reporting period, using a clear yes/no decision based on the evidence reviewed. Human rights due diligence findings, incident reports, grievance logs, investigation records, and management sign-off on the final yes/no. Human rights / compliance
Policy title Capture the exact title used for the relevant policy document that addresses the topic, as approved and in current use. Approved policy register, document control record, intranet copy, or board/management approval pack showing the current policy title. Policy / legal
Policy coverage group State which worker groups the policy applies to, using the organisation’s own coverage wording for employees, non-employees, or both. Policy scope section, HR policy matrix, contractor governance documents, and any published policy statement showing who is covered. Policy / HR
Covered workforce groups List the workforce segments the policy covers, using the organisation’s defined segments rather than a generic workforce label. Policy scope matrix, workforce segmentation map, HR/contractor population definitions, and the approved policy text. HR / policy
Policy aims Capture the stated aims or intended outcomes of the policy, as written in the approved document and used internally. Approved policy text, policy summary deck, board or committee paper, and any implementation plan that restates the policy aims. Policy / sustainability
+ إظهار العناصر الفرعية لـ S1-1 (قائمة عمل LRA)

كيفية إعداده

Start by identifying the policy you will report on and give it the exact internal name used in your records. Make sure you are clear whether it applies to employees, non-employees, or both, and note which parts of the workforce it is meant to cover.
Set out the policy’s purpose in plain business language. Keep the focus on what the policy is intended to achieve, and make sure the stated aim matches the version approved or used by the business.
Check the three labour-risk topics separately and record a simple yes or no for each one: forced labour, child labour, and trafficking. Use the same basis for each check so the answers are comparable and easy to trace.
Gather the source material that supports each entry before you draft the disclosure. That should include the policy text, the scope statement, and any internal records that show which workforce groups are included in the coverage.
Assemble the final disclosure so the policy name, coverage, workforce segments, and objectives all line up with one another. If the policy applies only to certain groups, make that clear in the wording rather than leaving the reader to infer it.
Before filing, compare your draft against the official source and your internal records to confirm nothing has been missed or overstated. If you have excluded any group or changed the wording from the source documents, document that clearly so the basis of the disclosure is transparent.

اطلب البيانات

Request the workforce policy details

حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.

Which people policy applies to our workforce, and what does it cover?

Use your organisation’s own policy names and people-team language first, then map them to the disclosure fields. Do not ask for the framework labels in the first instance; ask for the internal policy record, the groups it covers, and the stated aims. Check the source material before sign-off.

طلب ضعيف

Please provide the ESRS S1:S1-1 policy disclosures for own workforce, including the policy name, scope, workforce segments, objectives, and whether it covers forced labour, child labour, and trafficking.

لماذا يفشل: This uses framework language first, which can slow down the response and create translation errors. It also does not point the owner to the internal policy record, the usual document name, or the business groups they actually manage.

طلب أفضل

Please send the current people policy record for our workforce: the policy title and version, who it applies to, which worker groups and business areas it covers, its main aims, and whether it addresses forced labour, child labour, and trafficking. Include the document location and review date. We will map your internal terms to the reporting fields afterwards.

نموذج بريد إلكتروني رسمي
Subject: Request for people policy details for reporting

Hi [Name],

We are preparing the reporting pack and need the current details for the policy that covers our workforce.

Please send:
- the policy name and current version
- the groups of workers it applies to
- the parts of the workforce it covers
- the main aims of the policy
- confirmation of whether it addresses forced labour, child labour, and trafficking
- the period / version date and where the document is stored

If there are separate policies for different worker groups, please include each one and note which groups they cover.

Please use your team’s usual policy names and categories. We will map them to the reporting fields after we receive them. This is a training template only; please adapt it to your organisation and check the source material before sign-off.

Thanks,
[Your name]
نسخة مختصرة لـ Teams / Slack
Hi [Name] — could you share the current people policy details for the reporting pack?

Please send the policy name/version, who it covers, which worker groups are in scope, the main aims, and whether it covers forced labour, child labour, and trafficking. Also include the document location and review date.

Use your team’s usual terms first; we’ll map them afterwards. This is a training template only — please adapt it to your organisation and check the source material before sign-off. Thanks, [Your name]

أمثلة قطاعية

Manufacturing

السياق. A site-based employer with permanent staff, agency labour, and apprentices.

الطلب المُكيَّف. Please share the current site people policy details for the reporting pack: the policy name/version, which worker groups it covers, whether it applies to employees, agency workers, and apprentices, the main aims, and whether it addresses forced labour, child labour, and trafficking. Include the document location and review date. Use your site and people-team terms first; we will map them afterwards. This is a training template only — please adapt it to your organisation and check the source material before sign-off.

مثال على الرد. Policy: Site Workforce Standards Policy v3.1; Coverage: employees, agency workers, apprentices; Areas: production sites and warehouse operations; Aims: safe conduct, fair treatment, reporting routes; Forced labour: Yes; Child labour: Yes; Trafficking: Yes; Location: People policy library; Review date: 12 Feb 2025

Professional services

السياق. A services business with employees, contractors, and interns across multiple offices.

الطلب المُكيَّف. Please send the current people policy details for the reporting pack: policy title/version, who it covers, which groups are in scope across offices, the main aims, and whether it addresses forced labour, child labour, and trafficking. Include the document location and review date. Please use your internal policy names and worker categories first; we will map them afterwards. This is a training template only — please adapt it to your organisation and check the source material before sign-off.

مثال على الرد. Policy: Workplace Conduct and Engagement Policy v2.0; Coverage: employees, contractors, interns; Areas: all offices and remote workers; Aims: set conduct expectations, protect workers, define escalation routes; Forced labour: Yes; Child labour: No; Trafficking: Yes; Location: Intranet policy hub; Review date: 30 Sep 2025

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.

ملاحظة منهجية

We based this draft on the organisation’s named policy, the worker groups it is meant to cover, the workforce segments included, and the stated aims, using the collected yes/no flags for the three labour-related risk topics.

ملاحظة سياقية

These figures show the organisation’s formal coverage of labour-related risks and which parts of the workforce the policy is intended to reach, rather than evidence of incidents or outcomes.

بيان التقلبات

If the coverage or stated aims changed from the prior period, the reporter can explain that the shift reflects a revised policy scope, a broader or narrower set of worker groups, or updated objectives.

مُدخل في فهرس المحتوى

S1-1 Policies (Own Workforce) — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ S1-1 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء المخاطر الأدلة الواجب فحصها
We updated the policy set during the year and can show what changed, when it changed, and who approved it.An assurer will test whether the reported change is real, dated, and limited to the period claimed, rather than a later edit or a general statement of intent.Version history, redline or tracked-change copies, approval papers, board or management minutes, publication dates, and the final issued policy text.
We took account of views from the people affected when shaping the policy content.An assurer will probe whether stakeholder input was actually considered, or whether the statement is unsupported or based on a narrow internal view only.Consultation notes, meeting records, survey outputs, grievance or worker-feedback summaries, analysis showing how feedback influenced the policy, and sign-off papers.
We can point to the policy sections that set out its purpose, what it covers, what it leaves out, and which groups it is meant to protect.An assurer will check whether the policy really contains those elements and whether the disclosed scope matches the underlying document without overstating coverage.The policy document itself, scope statements, exclusion clauses, mapping to affected groups, and internal review notes confirming the disclosed summary.
We have identified each relevant policy and can show the main rules it contains, the aim it is meant to achieve, and the material issues it is linked to.An assurer will test whether the disclosure is complete, whether the policy descriptions are accurate, and whether the link to material issues is evidenced rather than inferred.Policy register, policy texts, materiality or impact assessment papers, cross-reference matrix, and review/approval records.
Where a policy refers to outside principles or initiatives, we have the source documents and can show the exact commitments we made.An assurer will check that any external reference is specific, current, and not overstated, and that the policy really commits to it.Policy wording, copies or links to the referenced principles or initiatives, legal or sustainability review notes, and approval evidence.
We can show the overarching rights policy, where it sits in the policy set, and which groups it is intended to cover.An assurer will probe whether the policy exists as described, whether the coverage statement is consistent across documents, and whether the named groups are supported by the source material.Policy hierarchy documents, the overarching policy text, scope and audience statements, group definitions, and sign-off records.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong owner askedThe team chases the policy owner in the wrong function, instead of the people who actually keep the staff policy register and can confirm the current version.
Framework language used too earlyThe request goes out in ESRS-style wording, so the business cannot map it to its own policy names, workforce groups, or internal labels.
Scope not pinned downNo one states whether the policy applies to employees only or also to other workers, so the data pull mixes the wrong populations.
+ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Defining the policy name when several documents cover the same topicUse one clear label for the main rule-set you rely on, and if related documents sit alongside it, explain how you grouped them so readers can tell what sits inside the same policy family.
Deciding who counts as part of the workforce scopeState whether you include only direct staff or also people working for you through other arrangements, and explain any cut-off used for groups that sit near the boundary.
Handling different country terms for the same worker groupWhere local employment labels do not map neatly across locations, describe the practical rule you used to place each group into your chosen categories and note any exceptions.
+ عرض 6 عناصر إضافية

أمثلة

أمثلة توضيحية

أمثلة اصطناعية من إعداد LRA — ليست مقتبسة من تقرير شركة ولا من نص أي معيار.

Illustrative (synthetic) example — Food processing

We maintain a modern slavery and labour-rights policy that applies to our own staff and to contractors, agency workers and other business partners in our supply chain. It covers production, warehousing, logistics and procurement teams, and its aim is to prevent exploitative recruitment, protect younger workers and strengthen oversight of high-risk sourcing.
- In the reporting period, we did not identify any forced labour, child labour or trafficking cases in our operations or value chain.
- The policy is applied across employees and non-employees, with coverage for permanent staff, temporary workers, agency labour, transport providers and key suppliers.

This synthetic example shows how to describe the policy, who it applies to, which parts of the workforce it reaches, and the three labour-exploitation flags in a concise narrative form.

Illustrative (synthetic) example — Technology services

Our code on fair work and responsible sourcing sets the rules for our own people and for selected external workers who support software delivery, data operations and facilities management. It is designed to reduce the risk of coercive recruitment, stop under-age work and trafficking, and improve checks on labour practices in higher-risk service contracts.
- During the period, we recorded no confirmed instances of forced labour, child labour or trafficking.
- The coverage extends to employees and non-employees, including full-time staff, fixed-term staff, contractors, outsourced support teams and on-site service providers.

This synthetic example uses a different sector and wording while still covering the policy title, who is in scope, which worker groups are included, the policy aims, and the three yes/no labour-risk indicators.

تقارير الشركات

كيف تُفصح الشركات عن S1-1 عمليًا

أمثلة على ممارسات إفصاح كاملة وجزئية. هذه تحليلات قائمة على الأدلة، وليست نماذج جاهزة للنسخ.

تقارير منشورة حقيقية
Fluidra, S.A.
Electrical Equipment and Machinery · Spain · 2025
افتح التقرير ←
Fluidra’s 2025 Integrated Annual Report provides partial coverage of policies related to child labour and forced labour, noting a zero-tolerance stance and referencing related policies on page 214. The report includes some contextual information on actions addressing material impacts on the workforce (p.299), but does not clearly disclose specific headline values or detailed effectiveness measures. Several expected datapoints, such as explicit disclosures on workforce-related indicators, are not found or remain unclear in the report.
Aena S.M.E., S.A.
Air Transportation — Airport Services · Spain · 2025
افتح التقرير ←
Aena S.M.E., S.A.'s 2025 Sustainability report provides some related context on occupational diseases disaggregated by gender but does not clearly disclose this information (p.310). The report references general disclosures related to employment, abolition of forced labour, and employment contract types, with page citations indicating some coverage of social dialogue and preventive policies (pp.196, 309, 311). However, no clear or quotable evidence was found specifically addressing the disclosure in question, indicating notable gaps or unclear presentation of this datapoint.
Banco de Sabadell, S.A.
Banks / Diverse Financials / Insurance · Spain · 2024
افتح التقرير ←
Banco de Sabadell’s 2024 Consolidated Non-Financial Disclosures and Sustainability Disclosures Report provides a detailed breakdown of its workforce by country, sex, age, and professional category on page 330. The report also references policies related to its own workforce and grievance handling mechanisms on page 334. However, no quotable evidence was found regarding other narrative items or specific disclosures beyond these datapoints.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري
Dr Ross Kurinko

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.

جرّب كيف أُعِدّ S1-1؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A group HR lead is drafting the people policy summary for the annual report. The document covers permanent staff and agency workers, but the draft title only mentions employees, and the team has not yet checked whether the wording matches the actual policy scope.

سShould the policy name and scope be described in a way that matches the real document, including whether it applies only to employees or also to other workers?
أظهر الإجابة النموذجية ←

A preparer has one internal code of conduct for all staff, but separate contractor rules sit in a procurement folder. They are unsure whether the disclosure should mention only the staff code or also the contractor rules when describing the workforce covered.

سWhen setting out the workforce segments covered, should the preparer include every relevant group that the policy actually reaches?
أظهر الإجابة النموذجية ←

The sustainability team has a draft policy that bans forced labour and child labour, but the section on trafficking is still being reviewed by legal. The team wonders whether they can leave trafficking out for now and add it later if the wording is finalised before publication.

سCan the preparer omit one of the three labour-abuse topics from the disclosure until the wording is finalised?
أظهر الإجابة النموذجية ←

A company has a broad human rights policy for its own workforce, but the report draft only says it promotes fair treatment and safe working conditions. The team has not yet stated what the policy is trying to achieve for workers or how it links to the labour-abuse topics.

سShould the objectives section explain what the policy is intended to achieve for the workforce, in practical terms?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

S1-1

ضمن ESRS S1: Own Workforce

افتح المصدر الرسمي ←

ذات صلة واستكشاف

المزيد في ESRS S1 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

How do I use the S1-1 page to draft an own workforce disclosure from scratch?+
What data do I need to collect for S1-1 own workforce before I start writing?+
How should I define the scope for the S1-1 own workforce disclosure on this page?+
Who should own the S1-1 own workforce data collection and sign-off process?+
What evidence should I keep to make the S1-1 disclosure assurance-ready?+
What are the common mistakes to avoid when preparing S1-1 own workforce reporting?+
How do I use the Prep & Assurance workbook for S1-1?+
What is the printable Library Card for S1-1 and when should I use it?+
Does the S1-1 page include an example disclosure I can copy into my draft?+
How can I turn the S1-1 data into a draft narrative and content index line?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

تعمّق أكثر · S1-1

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

Explore the ESRS / CSRD course →
كيف بُنيت هذه المكتبة 312 تقريرًا منشورًا مفهرسًا 63171 صفحة باستشهادات على مستوى الصفحة 272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-s1-1/