ESRS S1: Own Workforce·Disclosure Requirement S1-6
Non-employees
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Veröffentlichter Steckbrief
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ESRS S1: Own Workforce
Disclosure Requirement S1-6 · 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 and reports on people who work for it but are not its employees, such as contractors, agency workers or other non-employee labour. The focus is on showing which groups are included, how they are counted or described, and what information the organisation has gathered about them in relation to its own workforce and activities.
In practice, the main question is coverage: whether the reporting looks only at a few visible sites or flagship operations, or whether it covers the organisation’s wider operations and relevant parts of the value chain where non-employees are used. The organisation should be clear about the scope, the basis used to define these workers, and any limits in the information available.
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 |
|---|---|---|---|
| Non-employee total | Capture the total number of people working for the organisation who are not on its payroll, using the same population definition used in workforce reporting. | Contractor register, agency labour reports, vendor invoices, site access lists, or a consolidated workforce count that excludes employees. | HR / People Operations |
| Workforce measure basis | State whether the figure is a headcount or an FTE-style measure, and keep that basis consistent with the underlying source data and reporting period. | Reporting methodology note, HRIS extract, payroll summary, or workforce dashboard showing the chosen counting basis. | HR Reporting / Finance |
| Workforce share | Capture the percentage that this group represents within the relevant workforce total, using the same period and denominator used for the workforce count. | Calculation workbook, workforce denominator schedule, or reporting pack showing the numerator, denominator and percentage formula. | HR Reporting / ESG Reporting |
So bereiten Sie es vor
Daten anfordern
Request the non-employee population count and workforce share
Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.
How many non-employees did we have in the reporting period, and what share of the wider workforce did they represent?
Use your organisation’s own labels first, then map them to the disclosure. For example, ask for contractors, agency staff, consultants, gig workers, or other external labour categories only if those are the terms your business already uses internally. Keep the request in operational language and check the source data definitions before sign-off.
Schwache Anfrage
Please provide the ESRS S1:S1-6 non-employee data for the disclosure.
Warum sie scheitert: It uses framework language only, gives no boundary, no counting basis, no internal category terms, and does not tell the owner what source or method to use. That makes the return hard to reconcile and hard to evidence.
Bessere Anfrage
Please send the external labour figures for [reporting period] and [boundary]: total count, whether the number is headcount or FTE, the internal category names included, the source system or file, the reference date or averaging method, and the workforce total used to calculate the share. Please add any inclusion or exclusion notes and use your organisation’s own terms.
Vorlage für eine formelle E-Mail
Subject: Data request – non-employee count and workforce share for [reporting period] Hello [name/team], We are preparing the sustainability reporting pack and need the latest figures for our external labour population for [reporting period] and [boundary]. Please send: - the total number of non-employees; - the basis used to count them (headcount or FTE); - the share they represent of the wider workforce; - the internal category names included in the extract; - the source system or file used; - any inclusion/exclusion rules applied; - the reference date or averaging method used; - the denominator used for the workforce share. If helpful, please return the information in the table format below and add any notes needed to explain the figures. Please adapt this to your organisation’s own terms, and check the source definitions before sign-off. Many thanks, [preparer name] [team] [contact details]
Kurzfassung für Teams / Slack
Hi [name/team] — could you share the latest external labour figures for [reporting period] and [boundary]? We need: - total count - headcount or FTE basis - workforce share - category names used internally - source system/file - any inclusion/exclusion rules - reference date or averaging method - denominator used for the share Please use your usual internal terms and add any notes on the method. Thanks, [preparer name]
Branchenbeispiele
Manufacturing
Kontext. A plant uses agency staff, maintenance contractors, and specialist installers alongside direct staff.
Angepasste Anfrage. Please share the plant’s external labour figures for [reporting period] and [site/boundary]: total number of agency staff, contractors, and other external workers; whether the figure is headcount or FTE; the workforce total used for the share; the source file or system; and any rules used to include or exclude people.
Beispielantwort. Agency staff: 42; contractors: 18; specialist installers: 6; total external labour: 66; basis: headcount; workforce total used for share: 1,320; share of workforce: 5.0%; source: site labour tracker; notes: excludes visitors and delivery drivers.
Retail / Logistics
Kontext. A distribution business uses temporary warehouse workers and outsourced security staff across multiple depots.
Angepasste Anfrage. Please provide the external worker numbers for [reporting period] across [depots/region]: total count, headcount or FTE basis, internal labels used for temporary warehouse workers and outsourced services, the denominator used for the workforce share, and the source report used to compile the figures.
Beispielantwort. Temporary warehouse workers: 95; outsourced security staff: 14; total external workers: 109; basis: FTE; workforce total used for share: 2,180; share of workforce: 5.0%; source: workforce planning dashboard; notes: figures are averaged across the quarter and exclude agency office cover.
Offenlegung entwerfen
Notizen, die aus Daten eine Offenlegung machen
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Methodenhinweis
State whether the non-employee figure is built on full-time equivalent or headcount, and make clear that the percentage is calculated against the overall workforce total.
Kontexthinweis
Explain what the numbers show about reliance on people outside the payroll, both in absolute terms and as a share of the wider workforce.
Erläuterung zu Schwankungen
If the figures move from one period to the next, link the change to shifts in the number of non-employees, the workforce total, or the measurement basis used.
Eintrag im Inhaltsindex
S1-6 Non-employees — [location / page] / [notes]Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für S1-6 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.
Prüfungsbereitschaft
Prüfen Sie zu jeder Aussage die Nachweise
| Aussage | Risiko | Zu prüfende Nachweise |
|---|---|---|
| We used a clear basis to estimate the non-staff count where direct counting was not possible, and we can show how that estimate was built. | The assurer will test whether the estimate is supportable, whether assumptions were reasonable, and whether the method could have materially changed the figure. | Working papers showing the estimation method, assumptions, source data, calculation steps, management review notes, and any sensitivity or reasonableness checks. |
| We explained the calculation choices and reporting approach because they affect how the figure should be read. | The assurer will probe whether the chosen approach was applied consistently, whether alternative options were considered, and whether the explanation is enough for a user to understand the number. | Draft and final disclosure wording, internal accounting or reporting policy, decision papers on the selected approach, and evidence of review by the preparer and approver. |
| We stated what share of our own workforce this group represents, and we can trace that percentage back to the underlying counts. | The assurer will check whether the percentage is arithmetically correct, whether the denominator is appropriate, and whether the same population was used throughout. | Calculation file showing numerator and denominator, source population data, reconciliation to the workforce base, and sign-off on the final percentage. |
| We disclosed the total number for this group and retained the records used to build that total. | The assurer will test completeness, duplication, and whether the total includes the right people and excludes the wrong ones. | Population listing, source registers or system extracts, inclusion and exclusion rules, reconciliations, and evidence of management review of the final total. |
| We chose a headcount-style approach or a full-time-equivalent approach for the total, and we can show why that approach was used. | The assurer will examine whether the chosen basis matches the underlying data and whether it was applied consistently across the reporting period. | Methodology note, policy or reporting guidance, calculation workbook, source data fields used for the chosen basis, and evidence of consistency checks. |
| We reported the figure using either a period-end snapshot or an average across the period, and we can show how that timing basis was applied. | The assurer will test whether the timing basis is clearly defined, consistently applied, and suitable for the disclosed number. | Reporting methodology, period-end or averaging calculations, source extracts for the relevant dates or periods, and review evidence confirming the selected timing basis. |
Vorzubereitendes Nachweispaket
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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 the number of people who are not on our payroll and show how they sit within our wider workforce. In this example, they are 48 out of 320 workers, which is 15% of the total.
Illustrative only; figures are internally consistent and shown as a share of the wider workforce.
Non-payroll workers within the workforce (people)
| Category | People |
|---|---|
| Non-payroll workers | 48 |
| Other workers | 272 |
: we set out the count of people working for us but not directly employed, alongside the size of the whole workforce. Here, 126 out of 840 workers are in that group, equal to 15% of our workforce.
Illustrative only; figures are internally consistent and shown as a share of the wider workforce.
Non-payroll workers within the workforce (people)
| Category | People |
|---|---|
| Non-payroll workers | 126 |
| Other workers | 714 |
Unternehmensberichte
Wie Unternehmen S1-6 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
Your people data team has counted 18 agency workers and 7 contractors who worked on site during the reporting period. The HR file also shows 120 employees on the payroll at year-end.
A facilities contract covers 12 cleaners, but only 9 of them worked at your sites during the reporting period; the other 3 were assigned elsewhere by the supplier. Your draft table currently includes all 12.
You have 80 employees and 20 non-employees. A draft note says the non-employee group is '20% of staff' because 20 divided by 100 equals 20%.
Your group has 45 non-employees in total. Of these, 30 are agency workers and 15 are self-employed contractors. The draft narrative mentions only the total and leaves out the measurement basis.
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
S1-6
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 three datapoints: non-employee total, workforce measure basis, and workforce share. Use the plain-language explainer and the step-by-step preparation section to turn those into a draft disclosure.
The page tells you that workforce measure basis is one of the datapoints to prepare, and the step-by-step section is there to help you set the basis consistently before drafting. It does not add extra rules beyond that, so use the page as a practical guide rather than a formal source.
Non-employee total is listed as a datapoint to prepare for the disclosure. The page is designed to help you identify the right source data and then use the workbook and evidence pack to support the figure you report.
Workforce share is one of the datapoints the page tells you to prepare, and the illustrative example shows how the disclosure can be turned into a simple quantitative table. Use the example as a synthetic guide only and keep the numbers internally consistent.
The page includes a step-by-step 'how to prepare' section that walks you through turning the disclosure topic into draft content. It is meant to help you organise the data, evidence and narrative before you finalise the output.
The page includes an evidence pack with five items and also lists six assurance claims to verify, each with a claim, risk and evidence angle. Use those together to build a file that shows how the numbers and narrative were prepared.
The six assurance claims are there to help you check what could go wrong, what the risk is, and what evidence would support the disclosure. They are a practical review tool for the ESG manager, HR owner or assurance reviewer.
The page lists common reporting gaps and mistakes so you can spot weak points before you publish. Use that section as a pre-submission check against your data, scope, evidence and draft wording.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. It is there to help you organise the disclosure preparation and assurance checks in a working file before you turn the data into a draft.
The Download Centre also includes a printable Library Card in .pdf format. Use it as a quick reference alongside the page content when you are preparing the disclosure or checking the evidence pack.
The page has a draft-output section with visualisation ideas, narrative starters and a content-index line. That section is meant to help you convert the prepared data into a first draft that is easier to review and refine.
Weitere Fragen, bei denen diese Seite hilft
Tiefer einsteigen · S1-6
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