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ESRS S1: Own Workforce·Disclosure Requirement S1-5

Employees (Core workforce structure)

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Standard

ESRS S1: Own Workforce

Disclosure Requirement S1-5 · 2026-5010-final

Gültig ab

2027-01-01

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LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Kern der Offenlegung

This disclosure asks an organisation to describe the make-up of its core workforce in a way that helps readers understand who its employees are and how that workforce is structured. In practice, the report should give a clear picture of the employee base, rather than a selective snapshot, so users can see the main characteristics of the people the organisation employs.

The practical focus is on coverage across the organisation as a whole, not just a few flagship sites or headquarters teams. The information should be presented consistently enough to show the workforce structure across operations, so differences between locations, business units or employee groups are visible where relevant.

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

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Bevor Sie beginnen

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Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld Was zu erfassen ist Nachweishinweis Verantwortlich
Workforce count The total number of people in scope at the reporting date, using one agreed headcount basis. HRIS headcount extract, payroll summary, or workforce register reconciled to the reporting cut-off. HR / People Operations
Gender breakdown The workforce split by gender categories used for reporting, with each person counted once on the same basis as the total. HRIS demographic fields, employee self-identification records, and a reporting extract showing the category mapping. HR / People Analytics
Workforce by country The distribution of employees across countries of work or employment, using a consistent country basis for every person. HRIS location fields, legal entity records, or payroll country mapping used in the reporting extract. HR / Global Mobility
Open-ended staff The number of employees on ongoing contracts, counted on the same workforce basis as the total. HRIS contract-type field, employee register, and payroll status report at the reporting date. HR / People Operations
Fixed-term staff The number of employees on time-limited contracts, counted on the same workforce basis as the total. HRIS contract-type field, employee register, and payroll status report at the reporting date. HR / People Operations
Zero-hours staff The number of workers whose hours are not guaranteed, counted on the same workforce basis as the total. HRIS contract terms, scheduling records, and payroll status report for the reporting date. HR / Workforce Planning
People who left The number of employees who exited during the reporting period, using the same leaver definition throughout. HRIS termination report, payroll leaver file, and exit records for the period. HR / People Operations
Staff turnover rate The percentage of the workforce that left during the reporting period, calculated from the agreed leaver count and the agreed workforce base. Leaver count, period workforce base, and calculation workbook showing the formula used. HR / People Analytics
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So bereiten Sie es vor

Set the reporting boundary first: decide which workers sit inside the population for this disclosure, then keep that scope consistent across every figure and narrative you prepare.
Define each headcount category in business terms before you count: total workforce, gender split, country mix, permanent staff, fixed-term staff, and people on variable-hours arrangements.
Pull the underlying records and check they support the numbers: use the source systems or HR files that show the workforce totals, the breakdowns, and the leaver count for the reporting period.
Build the disclosure outputs from those records: prepare the numeric values for total employees, leavers, and turnover rate, and prepare the text descriptions for the workforce breakdowns.
Record any exclusions, reclassifications, or methodology changes so a reviewer can see why the current period presentation may differ from prior reporting or from other internal reports.
Compare the final draft back to the official source and the underlying data trail, checking that every required item is covered, the labels are aligned, and the figures or descriptions are internally consistent.

Daten anfordern

Request the workforce headcount and movement data from HR

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

What is our core workforce mix and movement at the reporting date, and how many people joined or left during the period?

Use your organisation’s own people-data terms first, then map them to the reporting categories. For example, if you use ‘staff’, ‘colleagues’, ‘crew’, ‘field teams’ or ‘contracted workers’ internally, keep those labels in the request and only translate them when you prepare the disclosure pack. Check the source data and the reporting cut-off before sign-off.

Schwache Anfrage

Please provide the ESRS S1:S1-5 employee structure data for the period, including total employees, gender split, country distribution, permanent, temporary and non-guaranteed-hours workers, leavers and turnover.

Warum sie scheitert: This uses framework language that many operational teams do not use day to day, and it does not tell the owner which internal file, population, cut-off, or counting basis to use. It also leaves the split basis for country, gender and employment type unclear, so the returned data may not reconcile to the reporting pack.

Bessere Anfrage

Could you send the latest workforce extract for [period/cut-off]? Please include the people file your team uses for headcount reporting, with total headcount, gender field, country or location split, permanent / temporary / non-guaranteed-hours split, leavers, and turnover rate. Also include the source system, population covered, and any definition notes so we can map your labels into the reporting pack.

Vorlage für eine formelle E-Mail
Subject: Request for workforce headcount and movement data

Hi [Name],

Could you please share the latest workforce file for [reporting period / cut-off date] so we can prepare the people-data pack for reporting?

Please include:
- total headcount at the cut-off date
- split by gender using the field your team normally uses
- split by country or location, using the basis you normally report on
- split by employment type, including permanent, temporary and any non-guaranteed-hours group you track
- number of leavers during the period
- turnover rate for the period, if you already calculate it

Please also include the file date, source system, population covered, and any notes on definitions or exceptions.

If it is easier, you can send this as a table or export from [system name]. Please use your team’s usual terms and we will map them for the reporting pack. Please check the official source before sign-off.

Thanks,
[Your name]
Kurzfassung für Teams / Slack
Hi [Name] — could you send the latest workforce extract for [period/cut-off]? We need headcount, gender split, country/location split, permanent/temporary/non-guaranteed-hours split, leavers, and turnover rate, plus the source system and any definition notes. Please use your normal internal labels and we’ll map them. Thanks.

Branchenbeispiele

Retail / hospitality

Kontext. The business uses store teams, head office staff and seasonal staff, with some locations on variable-hours arrangements.

Angepasste Anfrage. Please share the workforce file for [period/cut-off] covering store teams, head office and seasonal staff. Include total people on the books, gender split, country or region split, permanent, fixed-term and variable-hours groups, leavers, and turnover rate, plus the source system and any notes on how you count seasonal starters and leavers.

Beispielantwort. A table with one row per internal worker group and country, showing headcount at cut-off, leavers in period and turnover rate, plus a note that seasonal staff are included in the variable-hours group and counted by employing entity country.

Manufacturing

Kontext. The business tracks plant operators, maintenance staff and office staff, with some temporary labour recorded separately in payroll.

Angepasste Anfrage. Please provide the latest workforce extract for [period/cut-off] covering plant, maintenance and office staff. Include headcount, gender split, site or country split, permanent and temporary staff, any no-guarantee-hours group you track, leavers, and turnover rate. Please also state whether the file is based on payroll, HRIS or site rosters.

Beispielantwort. A spreadsheet exported from HRIS and payroll, with columns for worker group, site country, gender, contract type, headcount, leavers and turnover rate, plus a note that agency labour is excluded from the workforce file.

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Methodenhinweis

State how the workforce figures were counted, including the basis used for headcount, the definitions applied to each worker category, and whether the data covers the full reporting period or a point in time.

Kontexthinweis

Explain what the figures show about the size, make-up and location of the workforce, and how the leaver count and turnover rate help readers understand staff movement during the period.

Erläuterung zu Schwankungen

If numbers changed materially, note the main drivers in plain terms, such as hiring, departures, changes in contract mix or shifts in country coverage, and link those changes to the reported totals.

Eintrag im Inhaltsindex

S1-5 Employees (Core workforce structure) — [location / page] / [notes]

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

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We checked that the country-level employee count covers every jurisdiction that met our internal threshold for inclusion, and that no qualifying location was left out.An assurer may test whether any eligible country was omitted, whether the threshold was applied consistently, and whether the inclusion list matches the underlying population used for the figure.Country-by-country population extract; documented inclusion threshold and application notes; consolidation workbook showing all included jurisdictions; review sign-off confirming completeness against the source population.
For staff working across more than one country, we used the relevant local legal definitions to classify employee types, then rolled the country figures up into the reported totals.An assurer may challenge whether local definitions were applied correctly, whether cross-border workers were treated consistently, and whether the roll-up from local files to the reported total is traceable.Method note on local-law definitions used; country source files; mapping or reconciliation from local classifications to the reported totals; evidence of review of edge cases and exceptions.
We calculated the turnover percentage for permanent staff using the agreed leaver count over the average workforce for the period, and we reported it for the same reporting window as the rest of the data.An assurer may probe the numerator definition, the averaging method, the period boundary, and whether the calculation was performed on a consistent basis across the dataset.Calculation workbook with formulae; source leaver report; average headcount support; period cut-off rules; management review evidence and recalculation checks.
We presented the workforce information in a format that fits the reporting framework, using either a table or narrative where permitted, and kept the layout consistent with the rest of the report.An assurer may assess whether the chosen presentation is allowed, whether the same data appear consistently across sections, and whether the format obscures or distorts the underlying numbers.Final report draft; formatting decision note; cross-reference to source schedules; editorial review comments; sign-off confirming the presentation matches the approved data set.
We documented how the employee data were compiled, including the main assumptions, data sources, and any context needed to interpret the figures.An assurer may look for gaps in the method description, unsupported assumptions, missing context, or a lack of clarity over how the numbers were assembled.Methodology paper; data lineage or process map; assumptions log; contextual narrative used in the report; evidence of internal review of the method disclosure.
We verified the total workforce count by headcount and included a split by gender, using the same source population throughout.An assurer may test whether the total and the gender split reconcile, whether the population basis is consistent, and whether any staff were double-counted or excluded.Headcount extract; gender breakdown report; reconciliation showing totals equal the sum of the split; source system screenshots or exports; review and approval evidence.

Vorzubereitendes Nachweispaket

Häufige Lücken in der Berichterstattung

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.

Häufige Lücken

Fehler, die Sie bei der Datenerhebung vermeiden sollten

Wrong data ownerPeople teams sometimes ask the wrong function for the figures, instead of the group that actually holds headcount and joiner-leaver records.
Framework language used in the requestA vague ask in reporting jargon can leave the business unsure whether you mean the payroll view, HR roster, or another internal headcount source.
Scope not fixed up frontTeams can start collecting without agreeing which entities, locations, and worker groups sit inside the population, so the final set is inconsistent.
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Wo häufig eine Ermessensentscheidung nötig ist

Set the workforce boundary when businesses join or leave mid-yearChoose a clear cut-off for adding or removing people after a purchase, sale, or closure, then explain whether the headcount and leaver figures reflect the position at period end or a different agreed date basis.
Align local job categories before counting permanent, fixed-term, and variable-hours staffWhere country HR systems use different labels, map them to one internal classification rule and disclose the mapping so readers can see how local contract types were grouped for the report.
Decide how to treat people on the edge of the workforce perimeterState whether you include agency workers, contractors, interns, apprentices, or other borderline groups only when they sit inside your own people records and explain any exclusions or partial inclusion rules.
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Beispiele

Veranschaulichende Beispiele

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

Illustrative (synthetic) example — Food processing

: we would show our workforce by sex, contract type and country, alongside joiners and exits for the period. The figures below are internally consistent and are presented as a simple example of how we might report this information.

This example shows a compact workforce snapshot split by gender, employment status and location, with movement through the year shown as leavers and the resulting churn rate.

Illustrative workforce profile and movement (people / %)

CategoryWomenMen
Total workforce420380
Permanent staff360310
Fixed-term staff4050
Staff on variable-hours arrangements2020
Leavers during the period3020
Turnover rate (%)75
Illustrative (synthetic) example — Logistics

: we would present our headcount split by sex, contract form and country, then show how many people left and the related churn percentage. The numbers below are made up for training purposes and are internally consistent.

This example uses a different sector and a different workforce mix, but still covers the same required data points in a single quantitative table.

Illustrative workforce profile and movement (people / %)

CategoryWomenMen
Total workforce260340
Permanent staff210260
Fixed-term staff3050
Staff on variable-hours arrangements2030
Leavers during the period1822
Turnover rate (%)76

Unternehmensberichte

Wie Unternehmen S1-5 in der Praxis berichten

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

Echte veröffentlichte Berichte
Amadeus IT Group, S.A.
Hotels, Restaurants, Leisure, Tourism Services · Spain · 2025
Bericht öffnen →
Amadeus IT Group's 2025 Non-Financial Report provides detailed gender distribution data for employees, showing 61.7% male and 38.3% female representation, with permanent contracts accounting for 99.7% of employment (p.98, p.99). The report also includes headcount figures by gender and employment type, such as full-time and part-time breakdowns (p.99, p.190). However, no numeric or narrative evidence was found regarding other sustainability disclosure elements, limiting insight into broader non-financial performance aspects.
UPM-Kymmene Oyj
Forest and Paper Products · Finland · 2024
Bericht öffnen →
UPM-Kymmene Oyj's 2024 Annual Report provides detailed numeric data on employee headcount by region and contract type, showing a total of 15,827 employees with 14,601 permanent employees across Americas, Asia, Europe, and the rest of the world (p.110). The report also includes gender distribution figures, indicating 3,835 female and 11,989 male employees, with a small number classified as other or not reported (p.109). However, the report lacks narrative explanations or percentage values related to workforce diversity or other qualitative aspects of the disclosure, as no quotable narrative or percentage evidence was found.
EDP, S.A.
Electric Utilities / IPP / Energy Traders · Portugal · 2025
Bericht öffnen →
EDP, S.A.'s 2025 Integrated Annual Report provides detailed numeric data on employee headcount by gender and disclosure status, showing totals of 11,865 and 12,596 employees in different sections (p.149). The report also includes figures on permanent employees by gender and category (pp.150-151) and mentions employee satisfaction engagement percentages by gender (p.531). However, the report lacks narrative explanations or qualitative context regarding these figures, and no quotable narrative items or percentage values beyond engagement scores were found.

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Szenarien zum Durcharbeiten

A group HR team is closing the year-end people data pack. One subsidiary has 120 staff on open-ended contracts, 18 on fixed-term contracts, and 7 people on zero-hours arrangements; the team also has location data for each person.

FHow should the preparer decide what to pull together for the workforce-structure note, and how should the categories be kept separate?
Musterantwort anzeigen →

A business has 84 employees in total. Of these, 50 are women and 34 are men, but 6 people work across two countries during the year and the payroll team is unsure whether to show them once or twice.

FWhat is the right judgement on the gender and country breakdowns when a person has more than one work location?
Musterantwort anzeigen →

A retailer has 260 employees at year-end. It also uses 40 agency workers, but they are paid by the agency and are not on the company payroll; meanwhile, 22 employees are on fixed-term contracts and 12 are on zero-hours arrangements.

FShould the agency workers be included in the core workforce structure figures, and how should the other contract groups be handled?
Musterantwort anzeigen →

A manufacturer has 310 employees at the reporting date. During the year, 28 employees left and 14 new people joined, but the HR system also shows 9 internal transfers between sites; the team is unsure whether the turnover figure should include the transfers.

FWhat should the preparer count as leavers, and how should the turnover percentage be worked out?
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Verweise auf das Rahmenwerk

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ESRS

S1-5

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FAQ

Fragen, die diese Seite beantwortet

What data do I need to prepare for S1-5 Own Workforce before I start drafting the disclosure?+
How should I scope the S1-5 Own Workforce data so I do not miss a workforce group or country?+
Who should own the S1-5 Own Workforce data collection in practice: HR, ESG, or another team?+
What evidence should I keep ready for assurance on S1-5 Own Workforce?+
What are the six assurance claims I should check for S1-5 Own Workforce?+
How do I use the Prep & Assurance workbook for S1-5 Own Workforce?+
What is the printable Library Card for S1-5 Own Workforce used for?+
How do I turn the S1-5 Own Workforce data into a draft disclosure?+
What are the common reporting gaps or mistakes to avoid in S1-5 Own Workforce?+
Can I use the synthetic illustrative example disclosures to build my own S1-5 Own Workforce table?+

Weitere Fragen, bei denen diese Seite hilft

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