ESRS S1: Own Workforce·Disclosure Requirement S1-16
Human Rights Incidents
Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Veröffentlichter Steckbrief
Prüfung ausstehendStandard
ESRS S1: Own Workforce
Disclosure Requirement S1-16 · 2026-5010-final
Zuletzt geprüft
—
LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt
Kern der Offenlegung
This disclosure asks an organisation to explain how it identifies, tracks and responds to human rights incidents involving its own workforce. In practice, the report should describe the types of incidents it considers, how it records them, and what it does when issues are found, including any follow-up, remediation or escalation. The emphasis is on giving a clear picture of the organisation’s approach rather than listing isolated events without context.
The practical focus is on coverage across the whole workforce and all relevant operations, not just a few well-controlled sites or headline cases. An organisation should be able to show whether its reporting and response processes apply consistently across locations, business units and worker groups, and whether there are any gaps in coverage. The aim is to help readers understand how complete and reliable the organisation’s incident reporting is in practice.
Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.
Bevor Sie beginnen
Bevor Sie beginnen
Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.
Vorbereitung
Wichtige vorzubereitende Angaben
| Vorbereitungsfeld | Was zu erfassen ist | Nachweishinweis | Verantwortlich |
|---|---|---|---|
| Incident count | Record the number of incidents covered by this disclosure for the reporting period, using one consistent counting basis and the same cut-off date across the source records. | Incident log, case register, or incident tracker; reconcile the final count to the period-end extract used for reporting. | Risk / Compliance |
| HR case count | Capture the number of people-related incidents included in the period, keeping the definition of an HR case consistent with the source system and the reporting cut-off. | HR case management system, employee relations log, or grievance/disciplinary tracker; tie the reported figure back to the period extract. | Human Resources |
| Penalty amount | Capture the total monetary penalties linked to the relevant incidents for the period, in euros, using the same scope and period as the incident count. | Finance ledger, legal case file, or compliance penalty schedule; reconcile the amount to the booked or approved penalty records. | Finance / Legal |
| Compensation amount | Capture the total compensation paid or recognised for the relevant incidents in the period, in euros, using the same incident set and reporting cut-off as the other figures. | Claims file, finance ledger, or settlement schedule; check the total against the compensation records used for reporting. | Finance / Legal |
So bereiten Sie es vor
Daten anfordern
Request the incident log and case outcomes
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
What human-rights-related incidents were recorded in the period, and what amounts were paid or imposed as a result?
Use your organisation’s own case, grievance, conduct, complaints, or incident terms first, then map them to the disclosure wording when you prepare the reporting pack. Keep the request in the language the owner already uses internally, and check the source material before sign-off.
Schwache Anfrage
Please provide all human rights incidents and related fines and compensation for the period.
Warum sie scheitert: It uses framework language that many teams do not use day to day, so the owner may not know which register, case type, or payment fields to pull. It also leaves out the boundary, counting approach, and source system, which makes the extract hard to verify.
Bessere Anfrage
Please pull the [reporting period] extract from your [case log / grievance register / conduct tracker] for the records you would normally treat as [your internal case categories]. For each record, include the case reference, dates, status, internal label, and any amounts paid or imposed, split between [your terms for sanctions] and [your terms for compensation]. Please also note the source system, the counting rule used, and any exclusions.
Vorlage für eine formelle E-Mail
Subject: Request for incident and case data for [reporting period] Dear [name/team], Please could you provide the incident and case data for [reporting period] for the entities in [reporting boundary]. We need the records from your [system/register name] covering the cases you would normally classify as [your internal category terms]. For each record, please include the case reference, date recorded, date closed if applicable, current status, internal category, brief description, and any amounts paid or imposed, split between [your organisation’s terms for fines/sanctions] and [your organisation’s terms for compensation/settlement]. If you use a different counting approach for linked records or multiple affected people, please note that clearly. Please also include the source system name, the person who prepared the extract, and any assumptions or exclusions. Could you send this by [date]? Please adapt this to your organisation’s own terms and check the source material before sign-off. Many thanks, [Name] [Role]
Kurzfassung für Teams / Slack
Hi [name/team] — could you send the [reporting period] extract from your [system/register] for the cases you’d normally tag as [internal category terms]? Please include case ref, dates, status, category, and any amounts paid or imposed, split between [your terms for fines/sanctions] and [your terms for compensation/settlement]. Also note the counting approach, source system, and any exclusions. Thanks — [name]
Branchenbeispiele
Retail and consumer services
Kontext. The business tracks customer-facing and worker complaints in a central case tool, with separate fields for conduct issues and settlement payments.
Angepasste Anfrage. Please send the [reporting period] extract from the case tool for records tagged as [conduct issue / grievance / rights complaint]. Include case ref, date opened, date closed, status, internal label, and any amounts paid or imposed, split between [penalties] and [settlements].
Beispielantwort. Prepared by: Case Management Lead; Source system: Central case tool; Period: 1 Jan 2025 to 31 Dec 2025; Boundary: Group entities A, B and C; Records: 14 cases; Amount imposed as fine or sanction: €12,000; Amount paid as compensation or settlement: €48,500; Notes: 3 linked records counted as 1 matter under the team’s normal practice.
Manufacturing
Kontext. The business logs site-level complaints and legal matters separately, with payments tracked by Finance but linked back to the case register.
Angepasste Anfrage. Please provide the [reporting period] list from the site complaint register and legal matter log for cases you would classify as [worker complaint / site grievance / rights allegation]. Include the case ID, site, status, internal category, and any fine, settlement, or compensation amounts linked to the matter.
Beispielantwort. Prepared by: Legal Operations; Source system: Site grievance log and legal matter register; Period: FY2025; Boundary: All owned sites in scope; Records: 9 matters; Amount imposed as fine or sanction: €0; Amount paid as compensation or settlement: €31,200; Notes: One matter had two payments, both linked to the same case ID.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
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Methodenhinweis
State how the organisation defined each incident measure, how it identified the work-related subset, and the basis used to total any penalties and compensation amounts.
Kontexthinweis
Explain what the counts and amounts indicate about the scale of incidents and their financial consequences during the reporting period.
Erläuterung zu Schwankungen
If any figure moved materially, note the main operational, legal, or reporting reasons that drove the change and whether it reflects a one-off event or a broader shift.
Eintrag im Inhaltsindex
S1-16 Human Rights Incidents — [location / page] / [notes]Download-Center
Werkzeuge & Formulare zur Vorbereitung
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| I have linked the incident figures to the related follow-up actions or remedies, so a reviewer can trace each case from the disclosed numbers to the response recorded elsewhere in the report. | An assurer will check that the cross-reference is real, complete and points to the right follow-up information. They may test whether the incidents counted here are the same ones discussed in the separate actions/remedies section, and whether anything material has been left out or linked to the wrong place. | Cross-reference map or disclosure index; incident log with case IDs; the separate actions/remedies disclosure; internal review notes showing how the link was made; sign-off pack confirming the referenced information matches the incident set. |
| I have pointed readers from the incident discussion to the section on concern-raising routes, so the report shows where people could raise issues connected with those cases. | An assurer will probe whether the link to the concern-raising information is accurate and whether the report actually connects the relevant incidents to the right channel information. They may also check that the route described is the one used for the disclosed cases, not a generic or outdated process. | Published report cross-reference; whistleblowing/grievance or speak-up channel description; case files showing how concerns were raised; internal mapping note linking the incidents to the channel information; approval evidence for the final wording. |
| I have included the monetary amounts recognised in the accounts for penalties, fines and compensation tied to those incidents during the period, using the figures that were booked in the financial records. | An assurer will test whether the amounts are actually recognised in the financial statements, whether they relate to the right incident set, and whether the totals are complete and correctly classified. They may also check that the period cut-off and currency treatment are consistent with the accounts. | General ledger extracts; journal entries; supporting legal/accounting papers; financial statement note or trial balance tie-out; reconciliation showing the disclosed amount agrees to the recognised accounting figure; evidence of review by finance and legal teams. |
| I have set out the method used to build the incident dataset, including how cases were gathered, screened and counted before publication. | An assurer will look for a clear, repeatable method and may challenge whether the approach was applied consistently across the full population. They will test whether the method explains the source systems, inclusion/exclusion choices, verification steps and any judgement used in compiling the figures. | Written methodology or reporting protocol; data flow diagram; source-system extracts; counting rules; exception log; version-controlled working papers; evidence of management review and approval of the method used. |
| I have reported the number of confirmed discrimination cases at work that were identified in the period, based on the cases that met our verification threshold. | An assurer will check whether the count is complete, whether only confirmed cases were included, and whether the verification threshold was applied consistently. They may also test whether the period boundary, duplicate handling and classification of cases were correct. | Case register; investigation outcomes; verification criteria; count reconciliation to source records; duplicate check; period-end cut-off review; evidence that the final number was reviewed and approved. |
| I have reported the number of confirmed human-rights-related cases involving our own workforce, excluding the discrimination cases already counted separately, using the same reporting period and validation process. | An assurer will test whether the non-discrimination cases are genuinely separate from the discrimination count, whether the workforce link is correct, and whether the count is complete and verified. They may also check for double counting, misclassification or overlap between categories. | Incident log with category tags; workforce linkage evidence; exclusion list showing discrimination cases removed from this count; investigation files; reconciliation between category totals; review notes confirming no overlap and consistent validation. |
Vorzubereitendes Nachweispaket
Häufige Lücken in der Berichterstattung
Häufige Lücken
Fehler, die Sie bei der Datenerhebung vermeiden sollten
Wo häufig eine Ermessensentscheidung nötig ist
Beispiele
Veranschaulichende Beispiele
Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.
: we report four workplace incidents in the year, of which two involved our own staff. We also show the related financial outcomes: €18,000 paid in penalties and €42,000 paid in compensation.
Illustrative only; figures are invented for training purposes and are internally consistent.
Synthetic illustration of workplace incidents and related amounts (count / €)
| Category | Count |
|---|---|
| All recorded incidents | 4 |
| Incidents involving our own workers | 2 |
| Penalties paid (€) | 18000 |
| Compensation paid (€) | 42000 |
: during the reporting period we recorded six workplace incidents, including three affecting our employees. The associated financial impact was €9,500 in penalties and €27,500 in compensation.
Illustrative only; figures are invented for training purposes and are internally consistent.
Synthetic illustration of workplace incidents and related amounts (count / €)
| Category | Count |
|---|---|
| All recorded incidents | 6 |
| Incidents involving our own workers | 3 |
| Penalties paid (€) | 9500 |
| Compensation paid (€) | 27500 |
Unternehmensberichte
Wie Unternehmen S1-16 in der Praxis berichten
Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.
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Szenarien zum Durcharbeiten
During the year, the group logged 7 incidents in its grievance and case-tracking system. After review, 3 of those were confirmed as human-rights related, and the rest were health-and-safety, conduct, or payroll matters.
A supplier complaint led to a settlement payment of €120,000 and a regulator later imposed a €30,000 penalty. Internal records show both amounts relate to the same human-rights matter.
The legal team says one case involved a labour-rights breach, but the operations team argues it was only a contract dispute because the worker was later rehired. The incident file contains witness notes, a settlement agreement, and an internal investigation summary.
At year-end, the company has 5 open cases and 2 closed cases that were confirmed as human-rights related. Finance has already booked €18,000 of compensation for one closed case, while a regulator has not yet decided whether any penalty will be issued.
Verweise auf das Rahmenwerk
Einschlägige ESRS-Anforderungen und verwandte Offenlegungen
Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.
ESRS
S1-16
innerhalb von ESRS S1: Own Workforce
Verwandtes & Entdecken
Mehr in ESRS S1 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →
FAQ
Fragen, die diese Seite beantwortet
The page says to prepare four datapoints: incident count, HR case count, penalty amount and compensation amount. Use those as the starting checklist before you draft anything.
Use it as a working sequence for getting the disclosure ready, rather than as a final answer. It is there to help you organise scope, data collection, evidence and drafting in a practical order.
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the assurance claims so you can show where the numbers came from and how they were checked.
The page provides six claims with related risks and evidence prompts. Treat them as a checklist for testing whether the disclosure is supported, rather than as a substitute for your own controls and records.
The page lists common gaps and mistakes to help you spot weak points before submission. Use that section to check whether your scope, data and evidence are consistent and complete.
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. Use those to turn the prepared data into a first draft that is easier to review and assurance-test.
The example is there to show what a worked-up disclosure can look like, including a quantitative table. It is synthetic, so use it for structure and presentation only, not as a real reporting benchmark.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation work, track the assurance checks and keep the disclosure build in one place.
The Download Centre also includes a printable Library Card in .pdf format. The page presents it as a companion resource, so it is useful for quick reference while the workbook is better for active preparation.
Yes. The page includes a 'From company reports' table that links to real published reports at the pages where the topic is disclosed, which can help you see how others present similar information.
Yes. The page is built around assurance readiness, with claims to verify, evidence-pack items and common mistakes to check. It is designed to help you spot gaps before a reviewer does.
Weitere Fragen, bei denen diese Seite hilft
Tiefer einsteigen · S1-16
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