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ESRS S1: Own Workforce·Disclosure Requirement S1-4

Targets

Q: For S1-4, what data do I need to gather before drafting the disclosure?

The page says to prepare target values, coverage boundary, starting point, delivery timetable and workforce metrics. Use those as the core inputs before you start drafting, then check the step-by-step preparation section for how to organise them.

Q: How do I use the S1-4 step-by-step preparation section in practice?

Use it as a working sequence for collecting the disclosure inputs, checking scope and lining up the evidence before drafting. It is designed to help a sustainability, HR or data owner turn raw information into a disclosure-ready pack.

Q: What should I include in the coverage boundary for S1-4?

The page flags coverage boundary as one of the datapoints to prepare, so you should define what workforce population or organisational scope the disclosure covers and keep that consistent across the draft and evidence pack. The page does not add a formal definition, so use the explainer and workbook to align your internal approach.

Q: How do I set the starting point and delivery timetable for S1-4?

The page treats both as required preparation inputs, so you should identify the baseline position and the timetable for delivery before writing the narrative. Keep the dates and milestones consistent with the figures you plan to disclose and with the evidence you retain.

Q: What workforce metrics does the S1-4 page expect me to prepare?

The page says workforce metrics are part of the preparation set, but it does not prescribe a fixed metric list in the summary provided. Use the page’s explainer, example disclosures and workbook to see how the metrics are presented in practice and to match them to your own data.

Q: Who should own the S1-4 disclosure process internally?

The page is aimed at sustainability and ESG managers, HR teams, data owners and assurance reviewers, so ownership should sit with the person or team that can coordinate those inputs. In practice, assign one lead to pull together the data, evidence and draft, with clear support from HR and any other data owners.

Q: What evidence pack do I need to make S1-4 assurance-ready?

The page says there is an evidence pack with five items for assurance readiness. Use that pack to show how the figures were built, what scope was used and what source documents support the disclosure.

Q: What are the six assurance claims to verify for S1-4?

The page says there are six assurance claims to check, each with a claim, risk and evidence prompt. Use them as a review list to test whether the disclosure is complete, consistent and backed by support before it goes to assurance.

Q: What are the common reporting mistakes on the S1-4 page?

The page includes a list of common reporting gaps and mistakes to help you avoid weak or inconsistent drafting. Use it as a final quality check against your data, scope and narrative before sign-off.

Q: How do I use the S1-4 workbook download?

The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and evidence steps. Use it to capture the disclosure inputs, track ownership and build an assurance-ready file.

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.

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Standard

ESRS S1: Own Workforce

Disclosure Requirement S1-4 · 2026-5010-final

Gültig ab

2027-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

—

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

5Felder zur Vorbereitung 6zu prüfende Aussagen 5Nachweisbereiche 3Berichtsbeispiele

Kern der Offenlegung

This disclosure asks an organisation to explain the social targets it has set for its own workforce, and how those targets are meant to drive improvement over time. In practice, the report should make clear what the target is, what it covers, the time frame, and how progress will be tracked. The emphasis is on showing that the organisation has defined a clear direction for workforce-related outcomes rather than simply listing general ambitions.

The practical focus is on whether the targets are relevant to the organisation’s actual workforce footprint and management approach, not just to a few visible sites or headline initiatives. Readers should be able to understand if the target applies across the whole workforce or only certain locations, functions, or employee groups, and whether any exclusions or phased coverage are intentional. The explanation should help users judge how complete and operational the target-setting approach really is.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Have you decided which people-related goals belong in this disclosure, and which sit outside it? For each goal, is the starting point based on a single agreed reference period and measure set? Can every figure be traced back to a named source, so you can explain where it came from? Have you fixed the time horizon for each target, including the date or period you will use to judge progress? Are the people metrics you plan to use defined the same way across the business, so the numbers mean one thing throughout?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Target values	Record the specific end-state figures the organisation says it is aiming to reach, including the metric, the target level, and whether it is an absolute or relative aim.	Approved target-setting paper, strategy deck, KPI tracker, or board paper showing the stated target and metric definition.	Strategy / Sustainability
Coverage boundary	State exactly which parts of the business, entities, sites, or workforce groups are included in the reported item, and which are left out.	Reporting boundary memo, consolidation schedule, organisational chart, or scope note used for the disclosure.	Finance / Sustainability Reporting
Starting point	Capture the reference figure and date used as the starting point for tracking progress, together with the metric definition used at that point.	Baseline calculation file, prior-year report, source-system extract, or methodology note showing the chosen reference period and value.	Finance / Data Analytics
Delivery timetable	Set out the planned dates or milestones for reaching the target, including any interim checkpoints and the final completion point.	Roadmap, implementation plan, programme timeline, or milestone tracker approved by the responsible team.	Programme Management / Strategy
Workforce metrics	Provide the key people measures the organisation uses to track workforce performance, using the same definitions and population used in internal reporting.	HR dashboard, people analytics pack, payroll extract, or KPI definitions document showing the exact measures and calculation basis.	HR / People Analytics

＋ Teilelemente von S1-4 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Set the reporting boundary first: decide which parts of the business, which locations, and which workforce groups are included in the target-setting exercise, and make that scope clear before you draft anything else.

Agree the measurement basis for each target: define what the figures or indicators actually cover, including the starting point used for comparison and the time horizon attached to the target.

Gather the underlying support: pull together the records, calculations, approvals, and source files that show how the target values and related workforce measures were determined.

Prepare the disclosure content: present the target values themselves, together with the scope, baseline, timing, and the human-capital indicators used to track progress, in a form that is consistent and easy to follow.

Explain any limits or updates: note where parts of the business were left out, where assumptions were used, or where the basis of calculation changed, so readers can understand the numbers in context.

Check the final wording against the official source: confirm that the reported scope, baseline, timeline, target values, and workforce indicators match the underlying ESRS requirement before sign-off.

Daten anfordern

Request the people target details and supporting evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

What people-related targets has the organisation set, and what are the scope, starting point, timing and people metrics behind them?

Use your organisation’s own language first (for example, people goals, workforce plans, talent commitments or people metrics), then map those terms to the disclosure fields. Keep the request in the wording your internal owner already uses, and check the source material before sign-off.

Schwache Anfrage

Please send the ESRS S1-4 targets, including scope, baseline, timeline and HR KPIs.

Warum sie scheitert: This uses framework language that many internal owners will not use day to day, so it can slow down the request and produce answers that are hard to map. It also does not tell the owner what evidence to attach or how to describe the target in their own terms.

Bessere Anfrage

Please send your people goals for [reporting period] in the wording your team already uses. For each one, include the group covered, the starting point, the measure being tracked, the target date or milestone, the source system or file, any exclusions or restatements, and the approval trail. Please attach the dashboard, plan or paper that supports it.

Vorlage für eine formelle E-Mail

Subject: Request for people target details and evidence for [reporting period]

Hi [name],

We are preparing the sustainability reporting pack and need the people target information for [reporting period]. Please send the details in your own internal wording first, then we will map them to the reporting fields.

Could you please provide:
- the target name or internal label;
- the group or workforce segment covered;
- the starting point used;
- the measure being tracked and the direction of change;
- the target date or milestone(s);
- the method used to calculate or track progress;
- the source system or file;
- any exclusions, assumptions or restatements;
- the person who owns the target and the person who approved it.

Please also attach or link the supporting evidence, such as the approved people plan, KPI dashboard, board paper, or management report.

If helpful, you can use the attached response table. Please keep the wording in your team’s normal language and check the source material before sign-off.

Thanks,
[preparer name]

Kurzfassung für Teams / Slack

Hi [name] — could you share the people target details for [reporting period]? Please use your team’s normal wording first, then we’ll map it. We need the target name, who it covers, starting point, measure, timing, source system, exclusions, and the supporting file/link. Thanks.

Branchenbeispiele

Manufacturing

Kontext. The people team tracks shop-floor retention and supervisor development across plants.

Angepasste Anfrage. Hi [name] — for [reporting period], please share the plant people goals in your normal wording. For each goal, include the site or workforce group, starting point, measure, target date, source report, exclusions, and the approval note. Please attach the HR dashboard or plant performance pack.

Beispielantwort. Target name: Reduce early attrition at Plant A; Workforce group: Production operatives; Baseline: 14.2% turnover in FY2024; Target value: 10.0%; Target date: 31 Dec 2026; Source: HR dashboard v3; Evidence: Plant A people pack, approved by HR Director.

Retail

Kontext. The people team monitors store manager progression and training completion across the store network.

Angepasste Anfrage. Hi [name] — please send the store people goals for [reporting period] using your team’s usual terms. Include the store group covered, starting point, measure, timing, source file, any exclusions, and the sign-off record. Please attach the people scorecard or management update.

Beispielantwort. Target name: Increase store manager internal promotions; Workforce group: Store supervisors and assistant managers; Baseline: 22 promotions in FY2024; Target value: 30 promotions; Milestone: by Q4 FY2026; Source: talent tracker export; Evidence: quarterly retail people scorecard, approved by Head of Retail Operations.

Offenlegung entwerfen

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Methodenhinweis

Set out how the target was defined, including what it covers, the starting point used, the time horizon selected, and which workforce measures were used to support the disclosure.

Kontexthinweis

Explain what the target means in practice by linking the intended end value, the baseline, the groups included in scope, and the employee metrics that help readers understand the workforce impact.

Erläuterung zu Schwankungen

If the figures move over time, describe whether the change reflects a revised target level, a broader or narrower coverage, an updated starting point, a different timetable, or movement in the underlying workforce indicators.

Eintrag im Inhaltsindex

S1-4 Targets — [location / page] / [notes]

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
We can show how the target links back to the policies and actions we said we would use, so the figure is not presented in isolation.	An assurer will test whether the link is real and traceable, or whether the target was described without a clear connection to the underlying plan.	Target-setting paper; policy and action register; cross-reference in the draft report; internal sign-off notes showing the linkage was reviewed.
We kept a short note of the method and the main assumptions used when we defined the target, so someone else can understand how it was built.	The assurer may challenge whether the method was documented clearly enough, and whether any key assumptions were omitted or changed without explanation.	Methodology memo; assumption log; version history; working files showing how the target was calculated or framed; approval trail.
The reported target figure uses the same metric, unit and basis that we used internally, so readers are seeing the measure in the form we actually tracked.	The assurer will check for inconsistent units, mixed bases, or a target value that does not match the underlying KPI used in the source records.	KPI definition sheet; target schedule; calculation workbook; data dictionary; reconciliation between source data and the published wording.
We recorded the starting point and the reference year we used, so progress can be compared against the same baseline over time.	The assurer may probe whether the baseline was fixed before reporting, whether the base year is stated consistently, and whether later restatements were handled properly.	Baseline approval record; historic data extract; prior-period reporting pack; change log showing any restatements or rebaselining decisions.
We limited the target to the activities and locations we intended to include, and we documented any exclusions so the scope is clear.	The assurer will test whether the boundary was applied consistently and whether excluded sites, entities or activities should have been included.	Scope note; organisational boundary map; list of included and excluded operations; consolidation workbook; internal review comments on scope decisions.
We set out the end date and any interim checkpoints, so the timetable in the report matches the plan we used to manage delivery.	The assurer may question whether milestones were actually approved in advance and whether the published dates align with the underlying plan.	Target roadmap; milestone tracker; project plan; board or management approval; evidence of periodic progress reviews.

Vorzubereitendes Nachweispaket

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

Häufige Lücken in der Berichterstattung

The information is presented without a date or as-at point.

The scope or boundary of the statement is left undefined.

Key terms are used inconsistently across the report.

Material changes since the previous period are not disclosed.

Assertions are made without supporting detail or a source record.

Boilerplate is used that does not actually answer what is asked.

Häufige Lücken

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wrong ownerChasing the wrong team for the numbers leaves the target plan built on someone else’s records, so the figures do not match the business area that actually set them.

Framework words, not business termsAsking for the data in reporting jargon makes people search the wrong systems and miss the organisation’s own labels for the target, scope, baseline, timing and people measures.

No clear boundaryIf you do not state which parts of the business, locations or worker groups are in scope, teams will mix unlike populations and the target data will not be comparable.

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Wo häufig eine Ermessensentscheidung nötig ist

Set the group boundary after a buy-in or saleIf the business has changed through an acquisition or disposal, explain whether the target is kept on the old footprint or reset to the new one, and show how the starting point and timing were adjusted.

Handle country-by-country definitions with one internal ruleWhere local labour terms or employee categories differ across countries, pick one consistent internal mapping for the target and say how local labels were translated into that common basis.

Decide who sits just inside or just outside the target populationState how you treated people on the edge of the workforce scope, such as contractors, agency staff, part-time workers or other borderline groups, and why they were included or left out.

＋ 5 weitere anzeigen

Beispiele

Veranschaulichende Beispiele

Synthetisch, von LRA verfasst — nicht aus einem Unternehmensbericht und kein Text aus einem Standard.

Illustrative (synthetic) example — Consumer goods manufacturing

We set a 2028 goal to cut our hourly-paid workforce turnover from a 2024 starting point of 18% to 12%, covering all permanent employees in our manufacturing sites and distribution centres.
- The baseline is the 2024 figure, measured across 4,500 employees in scope.
- Progress is tracked through people metrics that include voluntary leavers, internal moves, training completion and safety incidents; for 2024, 81% completed mandatory training, 14% moved into new roles and 2.4 recordable injuries were reported per 100 workers.
- The target is reviewed by the board each year, and we will update the plan if business changes affect the workforce covered or the delivery date.

Illustrative only; shows a target level, the starting point, the covered workforce, the end date, and the human-capital measures used to monitor delivery.

Illustrative (synthetic) example — Renewable energy services

We are aiming to raise female representation in our technical and project leadership population from a 2025 baseline of 27% to 35% by 2030, using the full global employee population as the reference group for the target.
- The starting point is 2025, when we had 2,000 employees in total and 540 women in the relevant roles.
- We monitor people-related indicators alongside the target, including hiring mix, promotion rates, retention and learning hours; in 2025, women made up 46% of new hires, 41% of promotions and 38% of leavers, while average learning time was 22 hours per employee.
- The target, scope, baseline and timetable are all set out in our internal workforce plan and are checked against these people metrics each reporting cycle.

Illustrative only; shows a quantified ambition, the population it applies to, the reference year, the deadline, and the workforce indicators used to follow progress.

Unternehmensberichte

Wie Unternehmen S1-4 in der Praxis berichten

Beispiele für vollständige und teilweise Berichtspraxis. Es handelt sich um evidenzbasierte Analysen, nicht um Vorlagen zum Abschreiben.

Echte veröffentlichte Berichte

Danone S.A.

Food Production — Animal Source · France · 2025

Bericht öffnen →

Danone S.A.’s 2025 Universal Registration Document provides a covered datapoint on CO2e reduction targets aligned with the Science Based Targets initiative (SBTi) 1.5 °C pathway, showing baseline and target values from 2020 through 2025 with specific percentage reductions noted on page 226. Partial context on key performance indicators related to financial consolidation scope and eligible sales is mentioned on page 256, but no headline values are provided. Several narrative items relevant to the disclosure are not found in the report, indicating gaps in coverage for some expected data points.

Sanoma Oyj

Education Services · Finland · 2025

Bericht öffnen →

Sanoma Oyj's 2025 Annual Report references targets to reduce Scope 1 and 2 greenhouse gas emissions by 42% and Scope 3 emissions by 38% by 2030 compared to a 2021 baseline (p.17, p.94). The report also mentions Scope 3 categories 1, 3, and 4 accounting for 76% of Scope 3 emissions in 2025 (p.17). However, no detailed narrative or specific data on social information or workforce-related disclosures was found in the report.

Redeia Corporación, S.A.

Electric Utilities / IPP / Energy Traders · Spain · 2025

Bericht öffnen →

Redeia Corporación, S.A.’s 2025 Consolidated Non-Financial Information Statement provides some data points related to resource use and circular economy (p.150) and includes specific targets and achievements regarding accident severity rates (p.102). The report also references waste generated in operations and business travel figures (p.62), as well as energy-related KPIs such as energy not supplied (p.135). However, there is no clear, quotable narrative or comprehensive explanation directly addressing the disclosure in question, as no explicit narrative items were found in the report.

Nebeneinander vergleichen →

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Ausprobieren Wie bereite ich S1-4 vor? Welche Daten muss ich erheben? Wo finde ich ein Beispiel aus einem echten Bericht? Welche Fehler sollte ich vermeiden?

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Szenarien zum Durcharbeiten

A group has set a people-related target to cut voluntary leavers in its customer service teams by 15% by 2028. The draft note says the target applies to all staff, but the underlying plan only covers those teams and uses 2025 as the starting point.

FWhat should the preparer check before finalising the target description?

Musterantwort anzeigen →

A company has a target to increase internal promotion rates for women in management. The HR team can show the current promotion rate from 2024, but the draft report only says the target is to improve the rate and does not explain what figure the improvement is measured against.

FWhat information is missing for a usable target statement?

Musterantwort anzeigen →

A business has a target to raise the share of employees completing leadership training by 2030. The draft says the target is for the whole company, but the actual programme only covers first-line managers and the KPI is tracked separately for that group.

FHow should the preparer handle the link between the target and the KPI?

Musterantwort anzeigen →

A preparer is drafting a target to reduce pay gaps for a defined employee population. The target is set for 2027, but the team has not yet agreed whether the baseline is the 2024 or 2025 pay review cycle, and the draft leaves both options open.

FWhat should the preparer do before the target is published?

Musterantwort anzeigen →

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

S1-4

innerhalb von ESRS S1: Own Workforce

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Policies (Own Workforce) → Karte Social Protection → Karte Disabilities → Karte Training → Karte Health & Safety → Karte Alle Offenlegungen durchsuchen →

Mehr in ESRS S1 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

FAQ

Fragen, die diese Seite beantwortet

For S1-4, what data do I need to gather before drafting the disclosure?+

How do I use the S1-4 step-by-step preparation section in practice?+

What should I include in the coverage boundary for S1-4?+

How do I set the starting point and delivery timetable for S1-4?+

What workforce metrics does the S1-4 page expect me to prepare?+

Who should own the S1-4 disclosure process internally?+

What evidence pack do I need to make S1-4 assurance-ready?+

What are the six assurance claims to verify for S1-4?+

What are the common reporting mistakes on the S1-4 page?+

How do I use the S1-4 workbook download?+

Can I use the S1-4 illustrative example disclosures as a template?+

Weitere Fragen, bei denen diese Seite hilft

S1-4 ESRS Own Workforce: what should I collect before I start drafting?S1-4 disclosure workbook: how do I use the Prep & Assurance xlsx?S1-4 evidence pack: what documents should I keep for assurance?S1-4 common mistakes: what do people usually get wrong?S1-4 illustrative example disclosure: how is the synthetic table structured?S1-4 draft output: what narrative starters and visuals does the page suggest?S1-4 content index line: how do I turn the page into a draft disclosure?S1-4 own workforce disclosure: how do I define the scope and boundary?S1-4 assurance claims: how do I test the disclosure before review?S1-4 from company reports table: how can I use the linked examples?S1-4 workforce metrics: what data points should I align internally?S1-4 printable library card PDF: what is it for?

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Targets

Veröffentlichter Steckbrief

Bevor Sie beginnen

Wichtige vorzubereitende Angaben

So bereiten Sie es vor

Request the people target details and supporting evidence

Notizen, die aus Daten eine Offenlegung machen

Werkzeuge & Formulare zur Vorbereitung

Prüfen Sie zu jeder Aussage die Nachweise

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wo häufig eine Ermessensentscheidung nötig ist

Veranschaulichende Beispiele

Wie Unternehmen S1-4 in der Praxis berichten

Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Szenarien zum Durcharbeiten

Einschlägige ESRS-Anforderungen und verwandte Offenlegungen

Fragen, die diese Seite beantwortet

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