انتقل إلى جوهر الإفصاح

مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS S1: Own Workforce·Disclosure Requirement S1-7

Collective Bargaining & Social Dialogue

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 S1-7 · 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
6حقول للإعداد 5ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain how it approaches collective bargaining and social dialogue across its workforce. In practice, that means describing whether workers are covered by collective bargaining arrangements, how the organisation engages with worker representatives or unions, and whether these arrangements apply broadly across the business or only in certain countries, entities, or sites.

The practical focus is on coverage and consistency, not just headline commitments. Reporters should think about where collective bargaining and social dialogue are actually in place, where they are not, and whether there are differences between operations, subsidiaries, or major sites. If coverage is partial, the explanation should make clear what parts of the workforce are included and what parts are outside the arrangement.

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
Coverage percentage The share of the relevant population that is included in the reported figure, expressed as a percentage. Use the underlying population count and the included count from the source dataset, then check the percentage calculation. Reporting / Data management
Regional split A narrative breakdown of the relevant population by region, using the organisation’s chosen regional grouping. Pull the regional classification from the master data or reporting extract and confirm the grouping logic used for the report. HR analytics / Reporting
Country split A narrative breakdown of the relevant population by country, using the organisation’s country list for the reporting set. Reconcile the country names or codes to the HR, payroll or entity master and confirm the reporting cut-off date. HR analytics / Entity reporting
Representation coverage The percentage of the relevant workforce or group covered by the representation measure being reported. Check the covered headcount against the total in the same source population and verify the calculation basis. HR / Employee relations
EEA split A narrative breakdown for the European Economic Area subset, showing how the relevant population is distributed within that scope. Use the EEA country mapping from the reporting dataset and confirm which entities or locations are included. HR analytics / Regional reporting
Works council status Whether a works council exists for the relevant population or entity, recorded as a clear yes or no. Confirm the status against local HR, legal or employee relations records and the entity list in scope. Employee relations / Legal
＋ إظهار العناصر الفرعية لـ S1-7 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first. Decide which workforce population you are measuring for the coverage percentage, and which employee groups sit inside the representation measure. Keep the same boundary across the figures unless you can explain a change.
Define the categories you will use before collecting data. For the coverage figure, separate the relevant regions and countries. For the representation figure, identify the EEA split you will report. For the works council item, confirm whether the answer is yes or no based on the entity’s actual arrangements.
Gather source records that support each answer. Use payroll, HR, employee relations, and governance records, or the equivalent internal systems, so you can show how the percentages and the yes/no response were derived.
Calculate and assemble the reported outputs. Enter the coverage percentage, the representation coverage percentage, the regional and country breakdowns, the EEA breakdown, and the works council response in the format required by your reporting system.
Record any exclusions, assumptions, or boundary changes. If any part of the workforce was left out, or if the scope differs from prior periods, note what changed and why so the reported numbers can be traced back to the underlying population.
Check the draft against the official source before sign-off. Confirm that each required field is complete, the percentages are internally consistent, the geographic labels match the source records, and the final wording still reflects the underlying requirement without adding anything extra.

اطلب البيانات

Request the collective bargaining and employee representation data

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

What share of our workforce is covered by collective bargaining or similar arrangements, where is that coverage located, and do we have a works council in place?

Use your organisation’s own terms first, then map them to the reporting fields. For example, if you talk about employee forums, staff councils, union recognition, or local consultation bodies, keep those internal labels in the request and only translate them into the reporting categories when you return the data. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.

طلب ضعيف

Can you send the ESRS S1-7 data for collective bargaining and social dialogue?

لماذا يفشل: It uses framework language only, gives no boundary, no period, no source, and does not say how the owner should express the information in their own operational terms. That makes it hard to pull the right records and easy to return something inconsistent.

طلب أفضل

Please send the workforce representation pack for [period] for [entity / boundary]. Use your own labels for union recognition, staff forums, consultation bodies, or similar arrangements, and include the coverage percentage, the countries and regions covered, the employee representation percentage, the EEA split if you hold it, and whether a works council or equivalent exists. Please also note the source system and calculation basis.

نموذج بريد إلكتروني رسمي
Subject: Data request for collective bargaining and employee representation reporting

Hi [name],

I’m preparing the sustainability reporting pack and need your help with the workforce representation data for [period].

Please could you share the following for [entity / group boundary]:
- the percentage of employees covered by collective bargaining or a similar arrangement, with the countries and regions included;
- the percentage of employees covered by employee representation or a similar arrangement, with the EEA split if you hold it;
- whether a works council or equivalent body is in place, and where.

Please use your team’s own labels and source records, and include a short note on how the percentages were calculated.

A simple table is fine. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.

Thanks,
[preparer name]
نسخة مختصرة لـ Teams / Slack
Hi [name] — could you send the workforce representation data for [period] for [entity / boundary]? I need: coverage %, countries/regions, employee representation %, EEA split if available, and whether there’s a works council or equivalent. Please use your own internal labels and add the calculation basis. A table is fine. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A group with plants in several countries, some with union recognition and local employee committees.

الطلب المُكيَّف. Please provide the workforce representation data for [period] across all manufacturing sites in [countries / entities]. Use your site-level labels for union recognition, employee committees, and consultation bodies. Include coverage %, representation %, country and region split, and whether any site has a works council or equivalent.

مثال على الرد. Site A: 78% coverage, Germany, EEA, works council yes. Site B: 42% coverage, UK, Europe, works council no. Source: labour relations tracker; basis: headcount.

Retail

السياق. A retailer with stores, distribution centres, and a head office, using staff councils in some countries and local consultation groups in others.

الطلب المُكيَّف. Please share the employee representation data for [period] for stores, DCs, and head office in [boundary]. Use your internal terms for staff councils, employee forums, and consultation groups. Include coverage %, representation %, country and region split, and whether a works council or equivalent is present.

مثال على الرد. Retail operations: 55% coverage, France and Belgium, Europe, works council yes. Head office: 18% coverage, UK, Europe, works council no. Source: people relations log; basis: FTE.

صُغ إفصاحك

ملاحظات تحوّل البيانات إلى إفصاح

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

ملاحظة منهجية

State how the organisation defined the employee population included in the figures, how coverage was measured, and how regional and country groupings were assigned, including the basis used for the representation dataset and the yes/no test for works council presence.

ملاحظة سياقية

Explain what the coverage percentages mean in practice: they show how complete the underlying people data is, where the reported workforce is located, and how much of that population is captured in the representation information.

بيان التقلبات

If the coverage, geographic split, or works council result changed from a prior period, note whether the movement came from changes in workforce location, data availability, reporting scope, or the underlying employee base.

مُدخل في فهرس المحتوى

S1-7 Collective Bargaining & Social Dialogue — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ S1-7 — 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
I used the group’s country-by-country employee records to identify which EEA locations were material for staffing, then checked whether a bargaining arrangement was in place in each of those places.The location list may be incomplete, the materiality filter may be applied inconsistently, or the presence/absence of an arrangement may be inferred without local confirmation.A dated country selection working paper; HR headcount extracts used for the cut-off; local HR or legal confirmations for each included country; copies or summaries of the relevant arrangements; a reviewer sign-off showing the final country list was approved before publication.
I confirmed, for the disclosed European employee-representation arrangements, whether the business had an active agreement covering the relevant forum and kept the supporting documents on file.The statement may overstate the existence or scope of the arrangement, or rely on outdated documents that no longer reflect the current position.Executed agreements or current extracts; renewal/amendment records; correspondence with employee-representation leads or legal advisers; a version-controlled evidence pack showing the document in force at the reporting date; publication review notes.
I calculated the country-level coverage figures from the underlying workforce counts for each relevant EEA country, using a consistent method across all locations.The numerator or denominator may be wrong, the method may vary by country, or employees may be counted more than once or missed altogether.Calculation workbook with formulas; source headcount data by country; reconciliation to payroll or HR system totals; methodology note explaining the counting basis; independent check or review evidence before release.
For the non-EEA regions, I grouped the workforce data by region and derived the coverage percentages from the same underlying employee dataset.Regional grouping may be inconsistent, countries may be assigned to the wrong region, or the regional percentages may not tie back to the source data.Regional mapping schedule; source employee dataset with country tags; calculation file showing the regional roll-up; reconciliation to the total workforce; evidence of review of the regional classification before publication.
I checked the overall coverage figure by tracing it back to the employee headcount base and confirming that each covered person was only included once.The total percentage may be overstated if duplicate counting, overlapping coverage, or an incorrect headcount base is used.Headcount source file; duplicate-check or de-duplication logic; calculation showing the unique covered population and total workforce base; control evidence for the final arithmetic check; approval record for the published figure.

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 data ownerAsking the sustainability team for headcount coverage, instead of the people operations or labour-relations owner who holds the source records, leads to a figure built from the wrong system.
Framework language, not business termsRequesting data in disclosure jargon rather than the organisation’s own labels makes teams map the wrong employee groups, sites, or agreements into the file.
Scope not pinned downCollecting one company-wide number without first fixing which workforce, entities, and locations are in scope causes the result to mix populations that should stay separate.
＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

What counts as being covered by a worker agreementSet one clear rule for who sits inside the count, then explain any exclusions or inclusions where local labour arrangements differ across countries or sites.
How to treat people in mixed or changing employment setupsDecide whether to include agency staff, fixed-term staff, part-time staff, or others near the boundary of the workforce measure, and disclose the basis used.
Handling business changes during the reporting periodIf acquisitions, disposals, or restructurings change the workforce base, state whether you use the year-end group, an average, or another cut-off and explain any restatements.
＋ 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 — Consumer goods manufacturing

: we show the share of our workforce covered by collective arrangements, split by region and country, and we also show how much of our employee base is represented by worker bodies. For the European Economic Area, we separate the representation figure into the relevant country groupings and note whether a works council is in place.

Illustrative only; figures are internally consistent and intended to show how a reporter might present the required workforce coverage and representation information.

Synthetic illustration of workforce coverage and employee representation (people / yes-no)

CategoryWomenMen
Workforce covered by collective arrangements — Europe18002200
Workforce covered by collective arrangements — North America9001100
Workforce covered by collective arrangements — Asia-Pacific600400
Employee representation — EEA15001700
Employee representation — non-EEA8001200
Works council in place10
Illustrative (synthetic) example — Renewable energy services

: we report the proportion of our people covered by collective arrangements across regions and countries, then set out the share of employees represented by formal worker bodies. For the EEA, we break the representation figure down by country group and indicate whether a works council exists.

Illustrative only; figures are internally consistent and intended to show a different plausible reporting pattern from example 1.

Synthetic illustration of workforce coverage and employee representation (people / yes-no)

CategoryWomenMen
Workforce covered by collective arrangements — Europe1200800
Workforce covered by collective arrangements — Latin America300200
Workforce covered by collective arrangements — Middle East and Africa100100
Employee representation — EEA900700
Employee representation — non-EEA400300
Works council in place01

تقارير الشركات

كيف تُفصح الشركات عن S1-7 عمليًا

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

تقارير منشورة حقيقية
Saipem SpA
Oil and Gas · Italy · 2025
افتح التقرير ←
Saipem SpA’s 2025 Consolidated Sustainability Statement provides some data related to collective bargaining coverage, social dialogue, persons with disabilities, and training, though the exact percentage values are not clearly disclosed (p.152). The report includes figures on violations of human and labour rights and the number of active vendors who have signed the Vendor Code (p.169), as well as information on discrimination case files and employee distribution by country (pp.161, 153). However, several narrative items and specific percentage values relevant to the disclosure are not found or remain unclear in the report.
Ferrovial SE
Construction and Engineering · Netherlands · 2024
افتح التقرير ←
Ferrovial SE’s Integrated Annual Report 2024 provides a percentage value for collective bargaining coverage among employees in the European Economic Area (EEA) for countries with more than 50 employees representing over 10% of the total workforce, as noted on page 131. The report references collective bargaining agreements by country and discusses the scope and review of these agreements (p.174). However, no narrative explanation or additional qualitative details about collective bargaining coverage or its implications were found elsewhere in the report.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
افتح التقرير ←
Indra Sistemas, S.A.'s Sustainability Report 2025 provides detailed percentage values for collective bargaining agreements by country, showing full coverage in Germany and Algeria for some years, and high but slightly lower coverage in Argentina (p.266). The report includes partial narrative context on social dialogue and collective bargaining coverage rates, particularly for employees in the European Economic Area (EEA), but does not present a clear headline value or comprehensive narrative explanation (p.128). Notably, there is no quotable narrative explicitly addressing collective bargaining coverage beyond these datapoints, leaving some aspects of the disclosure unclear or missing.

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 S1-7؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

A group has staff in three countries: one site is covered by a union agreement, another uses a staff forum, and the third has no formal employee body. The reporting team is trying to decide how to describe the share of workers covered and which locations to list.

سHow should the team decide what to include when mapping coverage across the business?
أظهر الإجابة النموذجية ←

A multinational has one European employee forum that spans several countries, plus separate bargaining arrangements in two individual countries. The preparer is unsure whether to report only the forum or also the country-level arrangements.

سWhat is the right way to present the geographic picture so it is not misleading?
أظهر الإجابة النموذجية ←

A company has a works council in one country, but the local HR team says it is inactive and has not met this year. The reporting team wonders whether it should still be flagged in the disclosure.

سShould the existence of that body still be considered when completing the employee-voice information?
أظهر الإجابة النموذجية ←

A preparer has calculated that 68% of employees are covered by collective arrangements. In the same group, 54% are represented through a works council or similar body, and the rest are covered through direct bargaining. The team is unsure whether the representation figure should be shown separately and whether the works council answer can be left blank.

سHow should the preparer handle the representation percentage and the works-council indicator?
أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

S1-7

ضمن ESRS S1: Own Workforce

افتح المصدر الرسمي ←

ذات صلة واستكشاف

Policies (Own Workforce) → بطاقةSocial Protection → بطاقةDisabilities → بطاقةTraining → بطاقةHealth & Safety → بطاقة تصفّح جميع الإفصاحات ←

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 S1-7 (ESRS S1: Own Workforce) using this page step by step?+
What datapoints do I need to collect for S1-7 on this page?+
How should I set the scope and methodology for S1-7 before I start collecting data?+
Who should own the S1-7 data collection and sign-off in practice?+
What evidence pack do I need to make S1-7 assurance-ready?+
What are the five assurance claims I need to verify for S1-7?+
What are the common reporting gaps or mistakes on S1-7 that I should avoid?+
How do I use the Prep & Assurance workbook for S1-7?+
What is the printable Library Card PDF for S1-7 used for?+
How can I turn the S1-7 data into a draft disclosure?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

S1-7 ESRS S1 own workforce: what should I collect for coverage percentage, regional split, country split, representation coverage, EEA split, and works council status?How do I decide the reporting boundary for S1-7 own workforce data?What should an HR data owner check before handing S1-7 data to sustainability reporting?What evidence should I keep for S1-7 assurance review?How do I use the S1-7 workbook to track preparation and evidence?What are the most common mistakes in S1-7 reporting?Can I use the S1-7 illustrative example disclosure as a template for my own draft?Where can I find real company report examples for S1-7 on this page?How do I write the narrative starter for S1-7 own workforce disclosure?What should the content-index line look like for S1-7?How do I make S1-7 ready for assurance without overcomplicating the process?What does the plain-language explainer on S1-7 help me do in practice?

تعمّق أكثر · S1-7

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 →
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