مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS S1: Own Workforce·Disclosure Requirement S1-6

Non-employees

Q: For S1-6 (ESRS S1: Own Workforce), what data do I need to prepare before I start drafting the disclosure?

The page says to prepare three datapoints: non-employee total, workforce measure basis, and workforce share. Use the plain-language explainer and the step-by-step preparation section to turn those into a draft disclosure.

Q: How do I work out the workforce measure basis for S1-6 on this page?

The page tells you that workforce measure basis is one of the datapoints to prepare, and the step-by-step section is there to help you set the basis consistently before drafting. It does not add extra rules beyond that, so use the page as a practical guide rather than a formal source.

Q: What does the page mean by non-employee total for S1-6, and how should I collect it?

Non-employee total is listed as a datapoint to prepare for the disclosure. The page is designed to help you identify the right source data and then use the workbook and evidence pack to support the figure you report.

Q: How should I calculate or present workforce share for S1-6 using this page?

Workforce share is one of the datapoints the page tells you to prepare, and the illustrative example shows how the disclosure can be turned into a simple quantitative table. Use the example as a synthetic guide only and keep the numbers internally consistent.

Q: What is the step-by-step process on the S1-6 page for preparing the disclosure?

The page includes a step-by-step 'how to prepare' section that walks you through turning the disclosure topic into draft content. It is meant to help you organise the data, evidence and narrative before you finalise the output.

Q: What evidence do I need to keep for S1-6 if I want the disclosure to be assurance-ready?

The page includes an evidence pack with five items and also lists six assurance claims to verify, each with a claim, risk and evidence angle. Use those together to build a file that shows how the numbers and narrative were prepared.

Q: How do I use the six assurance claims on the S1-6 page in practice?

The six assurance claims are there to help you check what could go wrong, what the risk is, and what evidence would support the disclosure. They are a practical review tool for the ESG manager, HR owner or assurance reviewer.

Q: What are the common reporting gaps or mistakes for S1-6 that I should avoid?

The page lists common reporting gaps and mistakes so you can spot weak points before you publish. Use that section as a pre-submission check against your data, scope, evidence and draft wording.

Q: How can I use the Prep & Assurance workbook for S1-6?

The Download Centre includes a Prep & Assurance workbook in .xlsx format. It is there to help you organise the disclosure preparation and assurance checks in a working file before you turn the data into a draft.

Q: What should I take from the printable Library Card PDF for S1-6?

The Download Centre also includes a printable Library Card in .pdf format. Use it as a quick reference alongside the page content when you are preparing the disclosure or checking the evidence pack.

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.

افتح المصدر الرسمي لـ European Commission قارن تقارير حقيقية ← ↗ مشاركة

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 S1-6 · 2026-5010-final

ساري اعتبارًا من

2027-01-01

المصدر الرسمي: فتح ↗

آخر مراجعة

—

مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission

لإعداد هذا الإفصاح

3حقول للإعداد 6ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain how it identifies and reports on people who work for it but are not its employees, such as contractors, agency workers or other non-employee labour. The focus is on showing which groups are included, how they are counted or described, and what information the organisation has gathered about them in relation to its own workforce and activities.

In practice, the main question is coverage: whether the reporting looks only at a few visible sites or flagship operations, or whether it covers the organisation’s wider operations and relevant parts of the value chain where non-employees are used. The organisation should be clear about the scope, the basis used to define these workers, and any limits in the information available.

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

قبل أن تبدأ

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

Have you settled which non-staff groups count for this figure, and which ones stay out of scope? Will you use a headcount or a full-time equivalent basis, and keep that basis the same throughout? Is the number taken from a source you can trace back and explain, rather than from an estimate with no audit trail? Have you fixed the period-end date or averaging point you will use for the count? For the workforce share, have you agreed what total workforce figure it will be compared against?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Non-employee total	Capture the total number of people working for the organisation who are not on its payroll, using the same population definition used in workforce reporting.	Contractor register, agency labour reports, vendor invoices, site access lists, or a consolidated workforce count that excludes employees.	HR / People Operations
Workforce measure basis	State whether the figure is a headcount or an FTE-style measure, and keep that basis consistent with the underlying source data and reporting period.	Reporting methodology note, HRIS extract, payroll summary, or workforce dashboard showing the chosen counting basis.	HR Reporting / Finance
Workforce share	Capture the percentage that this group represents within the relevant workforce total, using the same period and denominator used for the workforce count.	Calculation workbook, workforce denominator schedule, or reporting pack showing the numerator, denominator and percentage formula.	HR Reporting / ESG Reporting

＋ إظهار العناصر الفرعية لـ S1-6 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first: decide which non-employee population you are counting for this disclosure, and keep that scope consistent across the figures you will report.

Choose the counting basis you will use for the workforce measure, then apply it consistently as either a full-time equivalent approach or a simple headcount approach, as required by your source data.

Gather the underlying records that support the total number, the workforce measure, and the share of workforce reported, so each figure can be traced back to a reliable internal source.

Prepare the reported outputs in the format needed for each datapoint: the total non-employee figure, the workforce measure expressed on the chosen basis, and the percentage of workforce.

Record any exclusions, scope changes, or methodological adjustments that affect the numbers, so readers can understand what was left out and why the reported figures changed.

Check the final disclosure against the official source before publishing, confirming that the scope, counting basis, and reported figures align with the requirement and that nothing has been omitted or misstated.

اطلب البيانات

Request the non-employee population count and workforce share

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

How many non-employees did we have in the reporting period, and what share of the wider workforce did they represent?

Use your organisation’s own labels first, then map them to the disclosure. For example, ask for contractors, agency staff, consultants, gig workers, or other external labour categories only if those are the terms your business already uses internally. Keep the request in operational language and check the source data definitions before sign-off.

طلب ضعيف

Please provide the ESRS S1:S1-6 non-employee data for the disclosure.

لماذا يفشل: It uses framework language only, gives no boundary, no counting basis, no internal category terms, and does not tell the owner what source or method to use. That makes the return hard to reconcile and hard to evidence.

طلب أفضل

Please send the external labour figures for [reporting period] and [boundary]: total count, whether the number is headcount or FTE, the internal category names included, the source system or file, the reference date or averaging method, and the workforce total used to calculate the share. Please add any inclusion or exclusion notes and use your organisation’s own terms.

نموذج بريد إلكتروني رسمي

Subject: Data request – non-employee count and workforce share for [reporting period]

Hello [name/team],

We are preparing the sustainability reporting pack and need the latest figures for our external labour population for [reporting period] and [boundary].

Please send:
- the total number of non-employees;
- the basis used to count them (headcount or FTE);
- the share they represent of the wider workforce;
- the internal category names included in the extract;
- the source system or file used;
- any inclusion/exclusion rules applied;
- the reference date or averaging method used;
- the denominator used for the workforce share.

If helpful, please return the information in the table format below and add any notes needed to explain the figures. Please adapt this to your organisation’s own terms, and check the source definitions before sign-off.

Many thanks,
[preparer name]
[team]
[contact details]

نسخة مختصرة لـ Teams / Slack

Hi [name/team] — could you share the latest external labour figures for [reporting period] and [boundary]?

We need:
- total count
- headcount or FTE basis
- workforce share
- category names used internally
- source system/file
- any inclusion/exclusion rules
- reference date or averaging method
- denominator used for the share

Please use your usual internal terms and add any notes on the method. Thanks, [preparer name]

أمثلة قطاعية

Manufacturing

السياق. A plant uses agency staff, maintenance contractors, and specialist installers alongside direct staff.

الطلب المُكيَّف. Please share the plant’s external labour figures for [reporting period] and [site/boundary]: total number of agency staff, contractors, and other external workers; whether the figure is headcount or FTE; the workforce total used for the share; the source file or system; and any rules used to include or exclude people.

مثال على الرد. Agency staff: 42; contractors: 18; specialist installers: 6; total external labour: 66; basis: headcount; workforce total used for share: 1,320; share of workforce: 5.0%; source: site labour tracker; notes: excludes visitors and delivery drivers.

Retail / Logistics

السياق. A distribution business uses temporary warehouse workers and outsourced security staff across multiple depots.

الطلب المُكيَّف. Please provide the external worker numbers for [reporting period] across [depots/region]: total count, headcount or FTE basis, internal labels used for temporary warehouse workers and outsourced services, the denominator used for the workforce share, and the source report used to compile the figures.

مثال على الرد. Temporary warehouse workers: 95; outsourced security staff: 14; total external workers: 109; basis: FTE; workforce total used for share: 2,180; share of workforce: 5.0%; source: workforce planning dashboard; notes: figures are averaged across the quarter and exclude agency office cover.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

State whether the non-employee figure is built on full-time equivalent or headcount, and make clear that the percentage is calculated against the overall workforce total.

ملاحظة سياقية

Explain what the numbers show about reliance on people outside the payroll, both in absolute terms and as a share of the wider workforce.

بيان التقلبات

If the figures move from one period to the next, link the change to shifts in the number of non-employees, the workforce total, or the measurement basis used.

مُدخل في فهرس المحتوى

S1-6 Non-employees — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ S1-6 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

مجانًا · لأعضاء المجتمع

01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧ 02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧ 03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧

الجاهزية للتحقق

لكل ادعاء، تحقّق من الأدلة

الادعاء	المخاطر	الأدلة الواجب فحصها
We used a clear basis to estimate the non-staff count where direct counting was not possible, and we can show how that estimate was built.	The assurer will test whether the estimate is supportable, whether assumptions were reasonable, and whether the method could have materially changed the figure.	Working papers showing the estimation method, assumptions, source data, calculation steps, management review notes, and any sensitivity or reasonableness checks.
We explained the calculation choices and reporting approach because they affect how the figure should be read.	The assurer will probe whether the chosen approach was applied consistently, whether alternative options were considered, and whether the explanation is enough for a user to understand the number.	Draft and final disclosure wording, internal accounting or reporting policy, decision papers on the selected approach, and evidence of review by the preparer and approver.
We stated what share of our own workforce this group represents, and we can trace that percentage back to the underlying counts.	The assurer will check whether the percentage is arithmetically correct, whether the denominator is appropriate, and whether the same population was used throughout.	Calculation file showing numerator and denominator, source population data, reconciliation to the workforce base, and sign-off on the final percentage.
We disclosed the total number for this group and retained the records used to build that total.	The assurer will test completeness, duplication, and whether the total includes the right people and excludes the wrong ones.	Population listing, source registers or system extracts, inclusion and exclusion rules, reconciliations, and evidence of management review of the final total.
We chose a headcount-style approach or a full-time-equivalent approach for the total, and we can show why that approach was used.	The assurer will examine whether the chosen basis matches the underlying data and whether it was applied consistently across the reporting period.	Methodology note, policy or reporting guidance, calculation workbook, source data fields used for the chosen basis, and evidence of consistency checks.
We reported the figure using either a period-end snapshot or an average across the period, and we can show how that timing basis was applied.	The assurer will test whether the timing basis is clearly defined, consistently applied, and suitable for the disclosed number.	Reporting methodology, period-end or averaging calculations, source extracts for the relevant dates or periods, and review evidence confirming the selected timing basis.

حزمة الأدلة المطلوب إعدادها

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

الثغرات الشائعة في التقارير

Figures are stated without the supporting narrative, or narrative without figures.

Scope is inconsistent between the text and the numbers.

The reporting boundary is left undefined.

Material changes since the previous period are not disclosed.

Estimates and measured values are not distinguished.

Source records for the figures are not identified.

الثغرات الشائعة

أخطاء يجب تجنبها عند جمع البيانات

Wrong ownerThe count gets chased from the wrong team, so the person who actually tracks agency staff, contractors or other non-payroll workers is never asked.

Framework language instead of business termsThe request is sent using ESRS-style labels, which confuses local teams that only recognise their own job titles, supplier categories or site-level headcount reports.

Scope not pinned downPeople start collecting figures before agreeing which non-payroll workers are in scope, so different teams include different groups and the final number cannot be reconciled.

＋ عرض 6 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Choose one counting basis and keep it consistentDecide whether to count people as individual workers or convert them into full-time equivalents, explain the basis used, and keep the same approach across periods unless a change is clearly described.

Set a clear cut-off date for the populationUse one reporting date or period-end snapshot for the count, and if you include people who were in scope only for part of the year, say how they were brought into the total.

Define who sits inside the non-employee groupWhere local labour practices or contract types differ by country, explain the practical rule used to decide which external workers are included and which are left out.

＋ عرض 5 عناصر إضافية

أمثلة

أمثلة توضيحية

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

Illustrative (synthetic) example — Food manufacturing

: we report the number of people who are not on our payroll and show how they sit within our wider workforce. In this example, they are 48 out of 320 workers, which is 15% of the total.

Illustrative only; figures are internally consistent and shown as a share of the wider workforce.

Non-payroll workers within the workforce (people)

Category	People
Non-payroll workers	48
Other workers	272

Illustrative (synthetic) example — Logistics and warehousing

: we set out the count of people working for us but not directly employed, alongside the size of the whole workforce. Here, 126 out of 840 workers are in that group, equal to 15% of our workforce.

Illustrative only; figures are internally consistent and shown as a share of the wider workforce.

Non-payroll workers within the workforce (people)

Category	People
Non-payroll workers	126
Other workers	714

تقارير الشركات

كيف تُفصح الشركات عن S1-6 عمليًا

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

تقارير منشورة حقيقية

Indra Sistemas, S.A.

Software and Services · Spain · 2025

افتح التقرير ←

Indra Sistemas, S.A.'s Sustainability Report 2025 provides detailed employee metrics, including total workforce numbers from 2021 to 2025 (p.92) and breakdowns by contract type for 2024 and 2025, showing 60,907 and 62,396 employees respectively (p.94). The report also includes data on full-time employees by category and gender, indicating near 100% full-time employment in middle management across the years (p.265), as well as workforce distribution by country, with figures for Spain and Europe from 2021 to 2025 (p.259). However, no numeric or narrative evidence specifically addressing other aspects of the disclosure was found in the report.

Snam S.p.A.

Gas Utilities · Italy · 2025

افتح التقرير ←

Snam S.p.A.'s 2025 Annual Report provides a numeric value for the total number of non-employee workers, reporting 135 and 105 respectively on page 366. The report also mentions workforce details such as total employees and some employment practices, including remuneration aligned with European standards (pp. 362, 365, 367, 481). However, there is no quotable narrative specifically addressing the disclosure beyond these datapoints, leaving some narrative elements unclear or missing.

Iberdrola, S.A.

Electric Utilities / IPP / Energy Traders · Spain · 2025

افتح التقرير ←

Iberdrola’s 2025 Sustainability Report provides numeric data on total headcount expressed in full-time equivalents, with figures such as 45,400 and 42,208 reported on page 98. The report also includes employee coverage by representatives in Spain at 98% (p.89) and details on training and skills development metrics (p.90). However, no narrative explanations or qualitative descriptions related to these workforce disclosures were found in the report.

قارن جنبًا إلى جنب ←

✓ مساعد LRA الذكي · بإشراف بشري

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 S1-6؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

Your people data team has counted 18 agency workers and 7 contractors who worked on site during the reporting period. The HR file also shows 120 employees on the payroll at year-end.

سHow should you present the non-employee figure, and what extra context do you need to add so the number is understandable?

أظهر الإجابة النموذجية ←

A facilities contract covers 12 cleaners, but only 9 of them worked at your sites during the reporting period; the other 3 were assigned elsewhere by the supplier. Your draft table currently includes all 12.

سShould the disclosure include all 12 people, or only the 9 who actually worked for you during the period?

أظهر الإجابة النموذجية ←

You have 80 employees and 20 non-employees. A draft note says the non-employee group is '20% of staff' because 20 divided by 100 equals 20%.

سIs that percentage basis acceptable, and what should you check before finalising it?

أظهر الإجابة النموذجية ←

Your group has 45 non-employees in total. Of these, 30 are agency workers and 15 are self-employed contractors. The draft narrative mentions only the total and leaves out the measurement basis.

سWhat should you add so the disclosure is complete enough for a reader to understand the number?

أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

S1-6

ضمن ESRS S1: Own Workforce

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Policies (Own Workforce) → بطاقة Social Protection → بطاقة Disabilities → بطاقة Training → بطاقة Health & Safety → بطاقة تصفّح جميع الإفصاحات ←

الأسئلة الشائعة

أسئلة تجيب عنها هذه الصفحة

For S1-6 (ESRS S1: Own Workforce), what data do I need to prepare before I start drafting the disclosure?+

How do I work out the workforce measure basis for S1-6 on this page?+

What does the page mean by non-employee total for S1-6, and how should I collect it?+

How should I calculate or present workforce share for S1-6 using this page?+

What is the step-by-step process on the S1-6 page for preparing the disclosure?+

What evidence do I need to keep for S1-6 if I want the disclosure to be assurance-ready?+

How do I use the six assurance claims on the S1-6 page in practice?+

What are the common reporting gaps or mistakes for S1-6 that I should avoid?+

How can I use the Prep & Assurance workbook for S1-6?+

What should I take from the printable Library Card PDF for S1-6?+

How do I turn the S1-6 data into a draft disclosure on this page?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

S1-6 ESRS S1 Own Workforce: what should I collect first before drafting the disclosure?S1-6 own workforce disclosure: how do I use the step-by-step preparation section?S1-6 non-employee total: what source data should I look for?S1-6 workforce share: how do I make sure the numbers are internally consistent?S1-6 assurance-ready evidence pack: what should be in it?S1-6 common mistakes: what do reviewers usually miss?How do I use the S1-6 Prep & Assurance workbook and Library Card together?What does the S1-6 illustrative example show me about the final disclosure format?How can an HR data owner support the S1-6 disclosure using this page?How can an assurance reviewer use the S1-6 claim-risk-evidence checks?What narrative starters are available for the S1-6 draft output?Where can I find real company report examples for S1-6 on this page?

تعمّق أكثر · S1-6

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-s1-6/

مجانًا · LRA Community

احصل على أدوات S1-6 — مجانًا

أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.

	التقرير أ	التقرير ب	التقرير ج
نقطة بيانات 1	✓ p.213	غير واضح	✓ p.87
نقطة بيانات 2	✓ p.214	—	✓ p.90

يرى الأعضاء خريطة التغطية الكاملة لنقاط البيانات — ✓ مع الإشارات إلى الصفحات — عبر ثلاثة تقارير حقيقية، بكلمات الشركات نفسها.

Non-employees

بطاقة النشر

قبل أن تبدأ

المعلومات الأساسية المطلوب إعدادها

كيفية إعداده

Request the non-employee population count and workforce share

ملاحظات تحوّل البيانات إلى إفصاح

أدوات ونماذج الإعداد

لكل ادعاء، تحقّق من الأدلة

أخطاء يجب تجنبها عند جمع البيانات

حيث يلزم غالبًا الحكم المهني

أمثلة توضيحية

كيف تُفصح الشركات عن S1-6 عمليًا

اسأل مساعد Study Studio الذكي عن هذا الإفصاح

سيناريوهات للتمرّن

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

أسئلة تجيب عنها هذه الصفحة

تعلّم إعداد هذا الإفصاح من البداية إلى النهاية

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