انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS S1: Own Workforce·Disclosure Requirement S1-13

Health & Safety

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 S1-13 · 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 how it manages health and safety for its own workforce and what the actual outcomes are. In practice, that means reporting the main risks, the controls and processes in place to prevent harm, and the results achieved over the reporting period, such as incidents, injuries, work-related ill health, and any serious events that show how effective the approach is.

The practical focus is on whether health and safety coverage is real and consistent across the organisation, not just at a few well-managed sites. Readers will want to understand whether the approach applies across all operations, locations and types of workers, how issues are identified and followed up, and whether the organisation can show that its system works in day-to-day practice rather than only on paper.

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
Reporting coverage share The share of the relevant workforce or activity base that is included in the reported figure, using the same population and period as the underlying source data. Coverage calculation file, source population definition, and reconciliation to the HR or operational system used for the denominator. Sustainability reporting / HR analytics
Work-related deaths A narrative summary of any deaths linked to work, separating those arising from accidents and those arising from illness, with the reporting period and affected population clear. Incident log, occupational health records, investigation notes, and any internal fatality review or case file. Health and safety
Work accident count The number of reportable work accidents in the period, using the organisation’s agreed incident definition and counting method. Incident register, investigation log, and monthly safety dashboard reconciled to the central incident system. Health and safety
Accident frequency rate The accident rate expressed per one million hours worked, using the same accident count and hours base for the same reporting period. Safety KPI calculation sheet, accident count source, and hours-worked extract from payroll or timekeeping. Health and safety / HR analytics
Work illness cases The number of work-related illness cases recognised in the period, using the organisation’s agreed case definition and classification rules. Occupational health case log, medical referral records, and case classification summary. Occupational health
Lost work days The total days lost because of work-related injury or illness in the reporting period, counted on the same basis used in the incident and absence records. Absence records, incident case files, return-to-work notes, and the days-lost calculation worksheet. Health and safety / HR
+ إظهار العناصر الفرعية لـ S1-13 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first: decide which people and work locations are included in the figures, and make sure the same boundary is used for every measure in this disclosure.
Agree the counting rules before you start compiling data: define what will be treated as a fatal case, an accident, an illness case, and a lost-day event, so the numbers are built on one consistent basis.
Gather the source records that support each figure: incident logs, absence or case records, and any working-time data needed to calculate the accident rate per million hours and the coverage percentage.
Compile the required outputs in the format needed for the report: the coverage percentage, fatalities from accidents and illness, accident count, accident rate, illness cases, and lost days.
Record any exclusions, boundary changes, or method changes clearly, so a reviewer can see what was left out, what changed, and why the current figures are not directly comparable with an earlier period if that applies.
Check the completed disclosure against the official source before sign-off: confirm the boundary, definitions, calculations, and labels all match the underlying requirement and that nothing required has been missed.

اطلب البيانات

Request the health and safety incident data

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

What are the period-end health and safety figures we need to report for our own workforce and work activities?

Use your organisation’s own terms first, then map them to the reporting labels. For example, ask for your incident log, case register, absence records and hours worked data in the language your teams already use, rather than using framework wording in the request.

طلب ضعيف

Please provide the ESRS S1:S1-13 health and safety metrics for the reporting period, including coverage, fatalities, accidents, accident rate, illness cases and lost days.

لماذا يفشل: It uses framework language only, does not say which internal records to pull, and leaves the owner guessing about the population, source system, counting basis and exclusions. That makes it harder to return a usable, auditable pack.

طلب أفضل

Please send the latest figures from your incident log, case register and absence records for [period] and [boundary]: fatal work-related events, accident cases, accident rate per 1m hours, work-related illness cases, lost days, and the coverage % for the group you track. Include the source file, the population covered, the counting method, the hours-worked basis, and any exclusions so we can map your terms to the reporting labels.

نموذج بريد إلكتروني رسمي
Subject: Request for health and safety data for [reporting period]

Hi [name/team],

I’m pulling together the health and safety figures for [reporting period] and need your latest data for [entity / site / business unit].

Please send, in your own working format if easier:
- the count of fatal events linked to work activities, including any cases tied to injury or illness;
- the number of accident cases;
- the accident rate calculated per one million hours worked, or the inputs needed to calculate it;
- the number of work-related illness cases;
- the number of lost days linked to those cases;
- the coverage percentage for the population included in your tracking.

Please also include:
- the period covered;
- the population and boundary used;
- the source system or file;
- the counting method;
- any exclusions or special cases;
- the person who prepared the data and the date it was last updated.

If you already have a report, export or dashboard extract, that is fine. Please attach the file or share the link and note any assumptions.

Thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name] — could you send the latest H&S figures for [period] for [site/business unit]? I need: fatal work-related events, accident count, accident rate per 1m hours, illness cases, lost days, and the coverage % for the group you track. Please include the source file/system, boundary, counting method, and any exclusions. A dashboard export is fine. Thanks.

أمثلة قطاعية

Manufacturing

السياق. Multiple plants with shop-floor incidents, contractor activity and shift-based hours tracking.

الطلب المُكيَّف. Please send the latest plant H&S extract for [period] covering employees and contractors at [site(s)]. Include fatal work-related events, accident cases, accident rate per 1m hours, work-related illness cases, lost days, and the coverage % for the population in your plant dashboard. Please add the incident log export, hours worked basis from roster/timekeeping, and any exclusions such as off-site travel or legacy cases.

مثال على الرد. Attached: plant dashboard export, incident log extract, roster hours file, and a note confirming the site boundary, the worker groups included, and the counting rules used for accidents, illness cases and lost days.

Financial services

السياق. Office-based workforce with occupational health cases, travel-related incidents and central HR / H&S reporting.

الطلب المُكيَّف. Please send the latest workplace safety and occupational health figures for [period] across [entity / office locations]. Include fatal work-related events, accident cases, accident rate per 1m hours, work-related illness cases, lost days, and the coverage % for the population in your central tracker. Please include the tracker export, the hours worked basis used for office staff, and any exclusions such as commuting or non-work-related medical absences.

مثال على الرد. Attached: central H&S tracker export, occupational health case summary, payroll hours basis note, and a short memo confirming the office boundary, the worker groups included, and the exclusions applied.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

Explain how the organisation defined the workforce population covered by the figures, how it counted deaths, accidents, illness cases and lost days, and how it calculated the accident rate per million hours.

ملاحظة سياقية

Set out what the figures say about the reach of the reporting population and the level of harm experienced in the period, including whether the numbers point to isolated events or a broader pattern.

بيان التقلبات

If any figure moved materially, describe the main operational or reporting reasons for the change, such as a shift in workforce coverage, a change in incident frequency, or a different mix of accidents and illness cases.

مُدخل في فهرس المحتوى

S1-13 Health & Safety — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ S1-13 — 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 included non-staff cases in the accident and fatality figures where they arose within the organisation’s own labour force.An assurer will test whether the boundary really captures non-employees and whether those cases were counted consistently rather than omitted or double-counted.Incident logs, investigation files, workforce boundary notes, consolidation rules, and the working paper showing how non-staff cases were identified and added to the totals.
We split the accident and fatality figures into separate lines for staff and non-staff so the two groups can be read apart.An assurer will check whether the split is genuine, whether the categories are applied consistently, and whether the totals reconcile to the underlying incident records.The reporting template, source incident register, classification guidance, reconciliation to the final table, and any review notes confirming the split between the two groups.
For the accident-rate calculation, we used standard hours that reflect paid leave and documented how those hours were estimated.An assurer will probe whether the hours basis is reasonable, whether leave was treated consistently, and whether the estimation method could distort the rate.Payroll or timekeeping extracts, the hours-estimation methodology, assumptions for leave, calculation sheets, and sign-off showing the basis used for the denominator.
We reported both the count and the rate for recordable accidents affecting our own workforce during the period.An assurer will test whether the numerator and denominator are complete, whether the rate maths is correct, and whether the period boundary was applied properly.Accident register, period cut-off checks, calculation workbook, source data extracts, and a review trail showing how the count and rate were derived.
We disclosed the number of calendar days lost by employees because of recordable accidents and recordable ill-health cases.An assurer will check whether days lost were counted on a calendar basis, whether only employee cases were included, and whether the totals tie back to case records.Case files, absence records, return-to-work records, day-count methodology, and a reconciliation from individual cases to the published total.
We counted employee cases of recordable work-related ill health for the reporting period and used the case register as the source.An assurer will probe whether the health cases meet the internal recording rule used, whether duplicates were removed, and whether the period coverage is complete.Occupational health records, case classification notes, the incident or health register, duplicate-check evidence, and the final tally working paper.

حزمة الأدلة المطلوب إعدادها

الثغرات الشائعة في التقارير

A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe request goes to a manager who does not hold the incident logs, so the team chases the wrong person instead of the operational owner who keeps the records.
Framework language onlyThe ask is written in reporting jargon, so site teams cannot match it to their own injury, absence, or case-tracking terms.
Unclear boundaryThe data pull does not state which sites, workers, or business units are in scope, so different teams count different populations.
+ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Set the reporting boundary after buyouts and disposalsUse the same cut-off rule across the group for new and sold businesses, explain which sites or teams were added or removed, and note any effect on the headcount base, incident totals and hours used for the coverage figure.
Choose one working definition where local rules differIf countries or business units record injuries, illness or lost time differently, pick one group-wide method for the report, describe the local differences, and say how you converted the source records into one consistent set of figures.
Decide how to treat people close to the boundaryState whether you include contractors, agency staff, interns, temporary workers or other near-boundary groups in the safety data, and explain the rule used so readers can see who sits inside the count and who does not.
+ 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 — Manufacturing

: we report the share of our workforce covered by the figures below, alongside work-related deaths, injury events, injury frequency, illness cases and days lost. The numbers are internally consistent and shown for a single reporting period.

Use this as a model for a concise quantitative disclosure that brings together coverage and the main health-and-safety outcomes for the period.

Illustrative workforce health and safety summary (people / cases / days / %)

MeasureWomenMen
People covered by the reporting scope42005800
Deaths from work-related causes12
Injury events4872
Illness cases69
Days lost310490
Illustrative (synthetic) example — Transport and logistics

: we set out the proportion of our people included in the data, then the period’s fatal outcomes, injuries, injury rate, sickness cases and time lost. All figures are internally consistent and intended purely for training.

Use this as a second model with a different sector and a different mix of figures, while still covering the same required datapoints.

Illustrative workforce health and safety summary (people / cases / days / %)

MeasureDirect employeesAgency workers
People covered by the reporting scope36001400
Deaths from work-related causes01
Injury events3515
Illness cases42
Days lost22095

تقارير الشركات

كيف تُفصح الشركات عن S1-13 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 specific data on accident rates, showing a Total Recordable Incident Rate (TRIR) of 4.30 per million hours for employees and 12.29 for non-employees in 2025, with zero reported work-related health issue cases (p.208). The report also notes a decrease in employee injuries by 13% and details on lost time due to accidents, with 4 days lost for employees in 2025 (p.209, p.210). However, the report lacks clear narrative explanations or percentage values related to these figures, and some contextual information on accident rates remains unclear (p.208).
Assicurazioni Generali S.p.A.
Banks / Diverse Financials / Insurance · Italy · 2024
افتح التقرير ←
Assicurazioni Generali S.p.A.’s 2024 Annual Integrated Report provides a covered datapoint on the percentage of employees covered by health and safety measures as of 31/12/2024 (p.165). There is partial narrative context related to the number of fatalities, work-related accidents, and days lost to injuries or accidents, but no headline values are provided (p.107). Notably, the report lacks quotable evidence for other specific health and safety narrative items, leaving some aspects unclear or unreported.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
افتح التقرير ←
Indra Sistemas, S.A.'s Sustainability Report 2025 provides a specific figure for the recordable work-related accident rate, reporting 1.7 cases per million hours worked for salaried employees and 0.8 for non-employees on page 125. The report also mentions fatalities due to work-related injuries and ill health for 2024 and 2025, though no detailed numbers are given on that page. However, the report lacks clear disclosure on the number of days lost to injuries, accidents, or fatalities, with only related context found on page 233, making this aspect unclear.

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 S1-13؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

Your group has three subsidiaries and one joint operation. Two subsidiaries keep full incident logs, while the joint operation only shares quarterly summaries, so you can see the total headcount but not every worker covered by the same safety tracking method.

سHow do you decide whether the coverage figure is ready to report, and what should you do if the tracking basis is not the same across all parts of the group?
أظهر الإجابة النموذجية ←

A contractor working on your site dies after a workplace accident, and later in the year an employee dies from a work-related illness. The draft report team is unsure whether to separate these events or combine them in one line.

سWhat is the right way to handle the fatality disclosure when the causes differ but both are work-related?
أظهر الإجابة النموذجية ←

During the year, one site records 14 lost-time accidents and another records 6 more. The safety team also has the total hours worked and can calculate a rate, but the draft narrative only mentions the accident count because the rate looks small.

سShould you report only the number of accidents, or also include the rate based on hours worked?
أظهر الإجابة النموذجية ←

Your occupational health provider sends a year-end file showing 9 work-related illness cases, but two of those cases were first logged by HR and one was later reclassified as not work-related. The draft table still shows 9 because that was the first number received.

سWhat should you do before finalising the illness figure and the lost-days figure linked to those cases?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

S1-13

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 prepare disclosure S1-13 on own workforce using this page step by step?+
What data do I need to collect for S1-13 own workforce before I start drafting?+
How should I define the reporting coverage share for S1-13 in practice?+
Who should own the S1-13 own workforce data collection and sign-off?+
What evidence should I keep for assurance on S1-13 own workforce?+
What are the common mistakes to avoid when reporting S1-13 own workforce?+
How do I use the S1-13 workbook download to build the disclosure?+
Can I use the synthetic example on the S1-13 page as a template for my own numbers?+
What should the draft output for S1-13 own workforce include?+
Where can I find real company examples for S1-13 own workforce reporting?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

تعمّق أكثر · S1-13

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-s1-13/