ESRS S1: Own Workforce·Disclosure Requirement S1-5
Employees (Core workforce structure)
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 S1-5 · 2026-5010-final
Zuletzt geprüft
—
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 |
So bereiten Sie es vor
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.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
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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]Download-Center
Werkzeuge & Formulare zur Vorbereitung
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Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| 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
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 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 / %)
| Category | Women | Men |
|---|---|---|
| Total workforce | 420 | 380 |
| Permanent staff | 360 | 310 |
| Fixed-term staff | 40 | 50 |
| Staff on variable-hours arrangements | 20 | 20 |
| Leavers during the period | 30 | 20 |
| Turnover rate (%) | 7 | 5 |
: 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 / %)
| Category | Women | Men |
|---|---|---|
| Total workforce | 260 | 340 |
| Permanent staff | 210 | 260 |
| Fixed-term staff | 30 | 50 |
| Staff on variable-hours arrangements | 20 | 30 |
| Leavers during the period | 18 | 22 |
| Turnover rate (%) | 7 | 6 |
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.
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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.
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.
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.
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.
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
S1-5
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
Use the page’s datapoint list as your starting checklist: workforce count, gender breakdown, workforce by country, open-ended staff, fixed-term staff, zero-hours staff, people who left, and staff turnover rate. The page also includes a step-by-step preparation section to help you organise the work.
The page points you to workforce count, country breakdowns, and contract-type splits, so scope should be set around those data cuts before drafting. Use the preparation steps and the workbook to make sure the same scope is applied consistently across the disclosure.
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should be assigned to the team that can evidence the underlying workforce data and explain the method. The workbook and evidence-pack sections are there to help you coordinate that ownership.
The page includes an evidence pack with five items and six assurance claims to verify, each framed around claim, risk, and evidence. Use those sections to build a file that shows where the numbers came from and how they were checked.
The page says there are six assurance claims to verify, organised by claim, risk, and evidence. It does not list them in the source provided here, so you should use the page’s assurance section directly rather than relying on memory.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it alongside the step-by-step guidance, evidence pack, and common-gaps section to turn raw workforce data into a draft disclosure.
The Download Centre includes a printable Library Card in .pdf format, so it is meant as a quick reference companion to the main page. Use it to keep the key datapoints, assurance points, and drafting prompts to hand while you work.
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line to help you move from data to text. Start with the quantitative table, then use the narrative prompts to explain the main movements and any notable patterns.
The page includes a list of common reporting gaps and mistakes, so it is meant to help you spot issues before finalising the disclosure. Use that section as a pre-submission check against your data, scope, and evidence pack.
Yes, the page includes synthetic illustrative examples with a quantitative table to show how the disclosure can look in practice. Treat them as examples only and make sure any figures you prepare are internally consistent and based on your own data.
Weitere Fragen, bei denen diese Seite hilft
Tiefer einsteigen · S1-5
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