مكتبة الإفصاحاتإرشادات عملية لكل إفصاح في التقارير

ESRS S1: Own Workforce·Disclosure Requirement S1-8

Diversity

Q: For S1-8 (ESRS S1: Own Workforce), what data do I need to collect before I start drafting the disclosure?

The page says to prepare three datapoints: women’s share, men’s share and other gender share. Use the plain-language explainer and the step-by-step preparation section to turn those figures into a draft.

Q: How should I set the scope for S1-8 own workforce data so the disclosure is internally consistent?

Use the page’s step-by-step preparation guidance to define the workforce population you are reporting on, then keep the same scope through the data table, narrative and evidence pack. The page is designed to help you prepare the disclosure in a practical, repeatable way.

Q: Who should own the S1-8 gender share data in practice: HR, ESG, or another data owner?

The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can source, check and explain the figures. The workbook and preparation steps are there to help assign and track that responsibility.

Q: What evidence pack do I need to make S1-8 ready for assurance?

The page includes an evidence pack with five items for assurance readiness. Use it alongside the four assurance claims to verify so you can show where the numbers came from and how they were checked.

Q: What are the four assurance claims I should test for S1-8 before sign-off?

The page gives four assurance claims to verify, each with a claim, risk and evidence prompt. Use those prompts to check whether the disclosure is complete, supported and consistent before it goes into a report.

Q: What are the common reporting gaps or mistakes in S1-8 own workforce disclosures?

The page lists common reporting gaps and mistakes to watch for. It is meant to help you spot issues early, such as missing data, weak evidence or a mismatch between the table and the narrative.

Q: How do I use the S1-8 workbook download to prepare the disclosure?

The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to work through the preparation steps, capture the evidence needed for assurance, and turn the data into a draft disclosure.

Q: What is the printable Library Card for S1-8 and when should I use it?

The Download Centre includes a printable Library Card in .pdf format. It is there as a practical companion to the page content, so you can keep the key preparation points and assurance checks to hand while drafting.

Q: How do I turn the S1-8 data into a draft narrative and content index line?

The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. Use those prompts to convert the gender-share data into a short, report-ready draft rather than starting from a blank page.

Q: Can I use the synthetic example disclosure on the S1-8 page as a template for my own numbers?

Yes, but only as a synthetic illustration. The example is there to show how the disclosure might look, including a quantitative table, so you should replace it with your own internally consistent data.

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 S1-8 · 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 4ادعاءات للتحقق 5مجالات الأدلة 3أمثلة من التقارير

جوهر الإفصاح

This disclosure asks an organisation to explain the diversity profile of its own workforce in a way that is useful for understanding who is employed and how representative that workforce is. In practice, it is about reporting the mix of people across relevant diversity dimensions using the organisation’s own employee data, rather than giving a general statement about commitment or culture.

The practical focus is on the workforce covered by the reporting boundary and on using a consistent basis so the information is comparable over time. Organisations should think about whether the data reflects the full workforce across operations, entities and locations within scope, rather than only selected sites or headline examples, and should be clear about any gaps or limitations in coverage.

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 fixed which people are counted here, and which are left out, before you split the figures by gender? Are you using one clear headcount basis and cut-off date for all three percentages, so the numbers line up? Can each percentage be traced back to a source record or report, rather than being estimated from memory or a spreadsheet guess? Have you agreed what your organisation will use for the three labels in practice, so the categories are applied consistently? Before you start, have you checked that the three shares add up sensibly against the same total population you are reporting on?

الإعداد

المعلومات الأساسية المطلوب إعدادها

حقل الإعداد	ما يجب تسجيله	إشارة إلى الدليل	الجهة المسؤولة
Women’s share	Capture the percentage of the relevant population that is recorded as female, using the same population definition and reporting period as the source metric.	HRIS or workforce reporting extract with the gender field and the denominator used for the calculation; check the figure ties back to the underlying headcount file.	HR / People Analytics
Men’s share	Capture the percentage of the relevant population that is recorded as male, using the same population definition and reporting period as the source metric.	HRIS or workforce reporting extract with the gender field and the denominator used for the calculation; check the figure ties back to the underlying headcount file.	HR / People Analytics
Other gender share	Capture the percentage of the relevant population that is recorded outside the female and male categories, using the same population definition and reporting period as the source metric.	HRIS or workforce reporting extract with the gender field and the denominator used for the calculation; check the figure ties back to the underlying headcount file.	HR / People Analytics

＋ إظهار العناصر الفرعية لـ S1-8 (قائمة عمل LRA)

كيفية إعداده

Set the reporting boundary first: decide which workforce population you are counting for this disclosure, and keep that scope consistent across the three gender percentages.

Agree the classification rules before you calculate anything: define how your organisation will assign people to the female, male, or other categories, using one clear approach for the whole dataset.

Pull together the underlying records: gather the source data that shows headcount by the chosen categories, and make sure the figures can be traced back to a reliable internal source.

Calculate each percentage from the same total population: produce separate values for female, male, and other, and check that the three percentages are based on the same denominator.

Record any exclusions or changes in method: note who was left out, what was adjusted, and why, so the reported numbers can be understood and reproduced later.

Compare the final output with the official source before sign-off: confirm the scope, category definitions, calculations, and presentation all match the disclosure requirements and the source data.

اطلب البيانات

Request the workforce gender split data

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

What is the current gender split of our workforce for the reporting period and boundary we are using?

Use your organisation’s own people-data terms first, then map them to the reporting categories. For example, if you talk about staff groups, worker population, or headcount cohorts internally, use those labels in the request and only translate them afterwards for reporting. Check the source data and the final mapping before sign-off.

طلب ضعيف

Please provide the ESRS S1-8 diversity data for the workforce, including the gender breakdown.

لماذا يفشل: This is too framework-led and does not tell the owner which population, source, cut-off, or internal labels to use. It also leaves the basis of the figures unclear, so the returned data may not match the reporting boundary or the organisation’s own records.

طلب أفضل

Please send the current workforce gender split for [reporting period] covering [reporting boundary]. Use our internal people-data labels, and include the source system, cut-off date, population covered, and whether the figures are headcount or another basis. Please return counts and percentages by category, plus the supporting export or report link.

نموذج بريد إلكتروني رسمي

Subject: Request for workforce gender split data for [reporting period]\n\nHi [name],\n\nCould you please send over the workforce gender split extract for [reporting period] covering [reporting boundary]?\n\nPlease use the organisation’s own people-data labels in the extract, and include the source system, cut-off date, population covered, and the basis used for the figures. If the data is held in more than one system, please note which source was used for each part.\n\nA simple table with the counts and percentages by internal gender category would be ideal. Please also attach or link the supporting export, report, or dashboard view used to prepare it.\n\nIf anything is unclear, I’m happy to align on the wording before you send it. Please also check the official source before sign-off.\n\nThanks,\n[preparer name]

نسخة مختصرة لـ Teams / Slack

Hi [name] — could you share the workforce gender split for [reporting period] and [reporting boundary]? Please use our internal people-data labels, and include the source, cut-off date, population covered, and basis used. A table with counts and % by category plus the supporting export/link would be great. Thanks.

أمثلة قطاعية

Manufacturing

السياق. A group with multiple plants and a central HR system, plus local site registers for contractors.

الطلب المُكيَّف. Please share the workforce gender split for [reporting period] across [named plants / group boundary]. Use the site and HR terms you already use internally, and show which population is included in each site extract. Please include the source system, cut-off date, and whether the figures are headcount or another basis.

مثال على الرد. Attached workbook with tabs for each site, showing internal worker group, count, percentage, source system, cut-off date, and notes on any local mapping used.

Professional services

السياق. A partnership with employees and a separate pool of contingent workers tracked in different systems.

الطلب المُكيَّف. Please provide the gender split for the people population we are using for reporting, split by our internal staff categories. Include the source system for employees and any separate source used for contingent workers, plus the cut-off date and basis of count.

مثال على الرد. One summary table and two source exports: HRIS extract for employees, vendor report for contingent workers, each with counts, percentages, and mapping notes.

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 workforce population was defined for this disclosure and explain that the percentages are calculated from the same underlying headcount base for the three recorded gender categories.

ملاحظة سياقية

Use the figures to show how the workforce is distributed across the recorded gender categories, so readers can see the overall balance rather than isolated percentages.

بيان التقلبات

If the mix changes versus a prior period, point to the main drivers such as hiring, exits or reclassification, and note whether the movement is broad-based or concentrated in one category.

مُدخل في فهرس المحتوى

S1-8 Diversity — [location / page] / [notes]

مركز التنزيلات

أدوات ونماذج الإعداد

أدوات إعداد احترافية لـ S1-8 — 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 built the figure from our own working definition of senior leadership, rather than assuming a generic corporate label, and we documented that definition before we counted anyone.	The assurer may test whether the population was defined consistently and whether the chosen boundary could have changed the result.	Internal definition note or methodology paper; approval of the boundary used; mapping of named roles to the chosen population; version history showing the definition in place before reporting.
For the count, we used either the two management layers immediately below the board-level bodies or our own agreed leadership boundary, and we kept the same basis throughout the calculation.	The assurer may probe whether the selected basis was appropriate, applied consistently, and not switched part-way through preparation.	Calculation workbook showing the selected basis; organisational chart or role hierarchy; evidence of the approved approach; reconciliation showing the same basis used across all entities or segments included.
We checked the final table against source records so the headcount and percentage figures tie back to the underlying population, and we retained support for each gender category shown.	The assurer may look for arithmetic errors, unsupported classifications, or a mismatch between the published numbers and source data.	Source HR or people-system extracts; calculation sheets with formulas; tie-out or reconciliation to the published table; evidence supporting the gender classification used; review sign-off before publication.
The reporting boundary used for this disclosure is documented.	Coverage exclusions or late scope changes are not evidenced.	Boundary memo, entity or site list, and sign-off record.

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

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 ownerChasing the wrong team means the figures come from people who do not hold the headcount records, so the percentages are built from second-hand information.

Framework language onlyAsking for the data in ESRS-style terms instead of the organisation’s own job and workforce labels leaves local teams unsure which records to pull.

Scope not pinned downIf you do not define which parts of the business and which worker groups are in scope, different teams will count different populations and the totals will not match.

＋ عرض 5 عناصر إضافية

حيث يلزم غالبًا الحكم المهني

Set the population cut-off and stick to itChoose the workforce population you will use for the percentage split, explain any exclusions at the margins, and keep the same approach unless a change is clearly described.

Decide how to handle a year of buying or selling parts of the businessIf the group changes through acquisitions or disposals, state whether the split reflects the opening, closing, or average workforce and explain any restatement or non-restatement of prior figures.

Use one people-classification rule across countries, or explain the differencesWhere local records describe gender or other identity categories differently, map them into one reporting basis, disclose the mapping approach, and note any countries where the source data cannot be aligned cleanly.

＋ 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 — Retail and consumer goods

: we report the share of our workforce by gender identity for the reporting period. In this illustration, the figures are internally consistent and sum to the total headcount shown in the table.

This example shows how to present a simple workforce split using additive categories that reconcile to the total.

Illustrative workforce split by gender identity (people)

Category	People
Female	420
Male	560
Other	20

Illustrative (synthetic) example — Industrial manufacturing

: our company discloses the workforce mix by gender identity for the period, with each part adding up to the overall employee count. The figures below are illustrative and numerically consistent.

This example uses a different plausible sector and a different set of figures, while still showing the same three-way split.

Illustrative workforce split by gender identity (people)

Category	People
Female	135
Male	165
Other	0

تقارير الشركات

كيف تُفصح الشركات عن S1-8 عمليًا

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

تقارير منشورة حقيقية

Intesa Sanpaolo S.p.A.

Banks / Diverse Financials / Insurance · Italy · 2024

افتح التقرير ←

Intesa Sanpaolo S.p.A.'s 2024 Annual Report provides gender diversity data at the top management level, reporting 23.1% male and 76.9% other gender representation on page 228. The report also includes a breakdown of total employees by gender, with 42,814 males out of 93,539 total employees noted on page 221. However, the report does not provide a clear percentage value for other gender categories beyond top management, nor does it clarify some gender-related data points, leaving certain diversity metrics incomplete or unclear.

Schneider Electric S.E.

Electrical Equipment and Machinery · France · 2025

افتح التقرير ←

Schneider Electric S.E.'s 2025 Universal Registration Document provides detailed headcount data by gender for leadership positions, reporting 422 female and 972 male leaders in 2025 (p.213). The report also includes gender distribution percentages for leaders and a breakdown of promotions by gender, with women representing 33% of promotions in 2025 (p.355). However, the report does not provide a clear percentage value for overall gender distribution or specific pay gap figures, as these datapoints are either not found or not clearly reported.

GEA Group Aktiengesellschaft

Electrical Equipment and Machinery · Germany · 2025

افتح التقرير ←

GEA Group Aktiengesellschaft’s 2025 Annual Report provides detailed gender distribution data at top management levels, showing the Supervisory Board comprises 66.7% male and 33.3% female members (p.166). The report also includes overall employee headcount by gender, with 14,900 males and 3,954 females in 2025 (p.156). However, the report does not clearly disclose percentage values for gender diversity changes or targets, and the mention of a 1.2% decrease in male managers is not fully explained or contextualised (p.166).

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 S1-8؟ ما البيانات التي يلزم جمعها؟ أين أجد مثالًا من تقرير حقيقي؟ ما الأخطاء التي ينبغي تجنبها؟

إجابتان مجانيتان

اختبر فهمك

سيناريوهات للتمرّن

Your HR system shows three gender fields for the workforce: female, male, and another category used by some staff. One employee has not chosen a category, and the team is unsure whether to leave that person out of the figures.

سHow should the preparer handle the headcount split before turning it into percentages for the disclosure?

أظهر الإجابة النموذجية ←

A preparer has workforce data from two systems: payroll for employees and a separate register for board appointees. The board register uses different labels for gender than payroll, and the team is worried the percentages will not be comparable.

سWhat should the preparer do before finalising the three percentages?

أظهر الإجابة النموذجية ←

The draft note says the workforce is 61% female, 38% male and 1% other. A reviewer notices the percentages were rounded from more precise figures and asks whether the note is still acceptable.

سWhat should the preparer check about the percentages before release?

أظهر الإجابة النموذجية ←

A company has a small number of contractors working alongside employees, and the reporting team is unsure whether to include them in the diversity percentages because the internal HR report mixes both groups.

سWhat decision should the preparer make about the population before calculating the percentages?

أظهر الإجابة النموذجية ←

مراجع الإطار

متطلبات ESRS ذات الصلة والإفصاحات المرتبطة

المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.

ESRS

S1-8

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 S1-8 (ESRS S1: Own Workforce), what data do I need to collect before I start drafting the disclosure?+

How should I set the scope for S1-8 own workforce data so the disclosure is internally consistent?+

Who should own the S1-8 gender share data in practice: HR, ESG, or another data owner?+

What evidence pack do I need to make S1-8 ready for assurance?+

What are the four assurance claims I should test for S1-8 before sign-off?+

What are the common reporting gaps or mistakes in S1-8 own workforce disclosures?+

How do I use the S1-8 workbook download to prepare the disclosure?+

What is the printable Library Card for S1-8 and when should I use it?+

How do I turn the S1-8 data into a draft narrative and content index line?+

Can I use the synthetic example disclosure on the S1-8 page as a template for my own numbers?+

Does the S1-8 page give a one-to-one ESRS or IFRS mapping I can rely on?+

أسئلة أخرى يمكن أن تساعد فيها هذه الصفحة

What should I check before I send S1-8 own workforce gender-share data for assurance review?How do I make sure the women’s, men’s and other gender shares add up correctly in S1-8?What evidence should sit behind the S1-8 gender-share table in my evidence pack?How do I use the step-by-step preparation section on the S1-8 page without missing anything?What should the narrative for S1-8 own workforce disclosure say if I only have the three gender-share datapoints?How do I avoid the most common mistakes when drafting S1-8 own workforce disclosure?Where can I find real published company reports for S1-8 style disclosures?What is the best way to assign responsibility for S1-8 data collection and review?How do I use the visualisation ideas on the S1-8 page in a report draft?What should I include in the S1-8 content-index line for a draft report?How do I use the Prep & Assurance workbook for S1-8 to build an evidence trail?What does the plain-language explainer on S1-8 help me do in practice?

تعمّق أكثر · S1-8

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-s1-8/

مجانًا · LRA Community

احصل على أدوات S1-8 — 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.

Diversity

بطاقة النشر

قبل أن تبدأ

المعلومات الأساسية المطلوب إعدادها

كيفية إعداده

Request the workforce gender split data

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 S1-8 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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