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ESRS S1: Own Workforce·Disclosure Requirement S1-7

Collective Bargaining & Social Dialogue

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 S1-7 · 2026-5010-final

Gültig ab

2027-01-01

Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Kern der Offenlegung

This disclosure asks an organisation to explain how it approaches collective bargaining and social dialogue across its workforce. In practice, that means describing whether workers are covered by collective bargaining arrangements, how the organisation engages with worker representatives or unions, and whether these arrangements apply broadly across the business or only in certain countries, entities, or sites.

The practical focus is on coverage and consistency, not just headline commitments. Reporters should think about where collective bargaining and social dialogue are actually in place, where they are not, and whether there are differences between operations, subsidiaries, or major sites. If coverage is partial, the explanation should make clear what parts of the workforce are included and what parts are outside the arrangement.

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
Coverage percentage The share of the relevant population that is included in the reported figure, expressed as a percentage. Use the underlying population count and the included count from the source dataset, then check the percentage calculation. Reporting / Data management
Regional split A narrative breakdown of the relevant population by region, using the organisation’s chosen regional grouping. Pull the regional classification from the master data or reporting extract and confirm the grouping logic used for the report. HR analytics / Reporting
Country split A narrative breakdown of the relevant population by country, using the organisation’s country list for the reporting set. Reconcile the country names or codes to the HR, payroll or entity master and confirm the reporting cut-off date. HR analytics / Entity reporting
Representation coverage The percentage of the relevant workforce or group covered by the representation measure being reported. Check the covered headcount against the total in the same source population and verify the calculation basis. HR / Employee relations
EEA split A narrative breakdown for the European Economic Area subset, showing how the relevant population is distributed within that scope. Use the EEA country mapping from the reporting dataset and confirm which entities or locations are included. HR analytics / Regional reporting
Works council status Whether a works council exists for the relevant population or entity, recorded as a clear yes or no. Confirm the status against local HR, legal or employee relations records and the entity list in scope. Employee relations / Legal
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So bereiten Sie es vor

Set the reporting boundary first. Decide which workforce population you are measuring for the coverage percentage, and which employee groups sit inside the representation measure. Keep the same boundary across the figures unless you can explain a change.
Define the categories you will use before collecting data. For the coverage figure, separate the relevant regions and countries. For the representation figure, identify the EEA split you will report. For the works council item, confirm whether the answer is yes or no based on the entity’s actual arrangements.
Gather source records that support each answer. Use payroll, HR, employee relations, and governance records, or the equivalent internal systems, so you can show how the percentages and the yes/no response were derived.
Calculate and assemble the reported outputs. Enter the coverage percentage, the representation coverage percentage, the regional and country breakdowns, the EEA breakdown, and the works council response in the format required by your reporting system.
Record any exclusions, assumptions, or boundary changes. If any part of the workforce was left out, or if the scope differs from prior periods, note what changed and why so the reported numbers can be traced back to the underlying population.
Check the draft against the official source before sign-off. Confirm that each required field is complete, the percentages are internally consistent, the geographic labels match the source records, and the final wording still reflects the underlying requirement without adding anything extra.

Daten anfordern

Request the collective bargaining and employee representation data

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

What share of our workforce is covered by collective bargaining or similar arrangements, where is that coverage located, and do we have a works council in place?

Use your organisation’s own terms first, then map them to the reporting fields. For example, if you talk about employee forums, staff councils, union recognition, or local consultation bodies, keep those internal labels in the request and only translate them into the reporting categories when you return the data. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.

Schwache Anfrage

Can you send the ESRS S1-7 data for collective bargaining and social dialogue?

Warum sie scheitert: It uses framework language only, gives no boundary, no period, no source, and does not say how the owner should express the information in their own operational terms. That makes it hard to pull the right records and easy to return something inconsistent.

Bessere Anfrage

Please send the workforce representation pack for [period] for [entity / boundary]. Use your own labels for union recognition, staff forums, consultation bodies, or similar arrangements, and include the coverage percentage, the countries and regions covered, the employee representation percentage, the EEA split if you hold it, and whether a works council or equivalent exists. Please also note the source system and calculation basis.

Vorlage für eine formelle E-Mail
Subject: Data request for collective bargaining and employee representation reporting

Hi [name],

I’m preparing the sustainability reporting pack and need your help with the workforce representation data for [period].

Please could you share the following for [entity / group boundary]:
- the percentage of employees covered by collective bargaining or a similar arrangement, with the countries and regions included;
- the percentage of employees covered by employee representation or a similar arrangement, with the EEA split if you hold it;
- whether a works council or equivalent body is in place, and where.

Please use your team’s own labels and source records, and include a short note on how the percentages were calculated.

A simple table is fine. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.

Thanks,
[preparer name]
Kurzfassung für Teams / Slack
Hi [name] — could you send the workforce representation data for [period] for [entity / boundary]? I need: coverage %, countries/regions, employee representation %, EEA split if available, and whether there’s a works council or equivalent. Please use your own internal labels and add the calculation basis. A table is fine. Thanks.

Branchenbeispiele

Manufacturing

Kontext. A group with plants in several countries, some with union recognition and local employee committees.

Angepasste Anfrage. Please provide the workforce representation data for [period] across all manufacturing sites in [countries / entities]. Use your site-level labels for union recognition, employee committees, and consultation bodies. Include coverage %, representation %, country and region split, and whether any site has a works council or equivalent.

Beispielantwort. Site A: 78% coverage, Germany, EEA, works council yes. Site B: 42% coverage, UK, Europe, works council no. Source: labour relations tracker; basis: headcount.

Retail

Kontext. A retailer with stores, distribution centres, and a head office, using staff councils in some countries and local consultation groups in others.

Angepasste Anfrage. Please share the employee representation data for [period] for stores, DCs, and head office in [boundary]. Use your internal terms for staff councils, employee forums, and consultation groups. Include coverage %, representation %, country and region split, and whether a works council or equivalent is present.

Beispielantwort. Retail operations: 55% coverage, France and Belgium, Europe, works council yes. Head office: 18% coverage, UK, Europe, works council no. Source: people relations log; basis: FTE.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

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Methodenhinweis

State how the organisation defined the employee population included in the figures, how coverage was measured, and how regional and country groupings were assigned, including the basis used for the representation dataset and the yes/no test for works council presence.

Kontexthinweis

Explain what the coverage percentages mean in practice: they show how complete the underlying people data is, where the reported workforce is located, and how much of that population is captured in the representation information.

Erläuterung zu Schwankungen

If the coverage, geographic split, or works council result changed from a prior period, note whether the movement came from changes in workforce location, data availability, reporting scope, or the underlying employee base.

Eintrag im Inhaltsindex

S1-7 Collective Bargaining & Social Dialogue — [location / page] / [notes]

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

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I used the group’s country-by-country employee records to identify which EEA locations were material for staffing, then checked whether a bargaining arrangement was in place in each of those places.The location list may be incomplete, the materiality filter may be applied inconsistently, or the presence/absence of an arrangement may be inferred without local confirmation.A dated country selection working paper; HR headcount extracts used for the cut-off; local HR or legal confirmations for each included country; copies or summaries of the relevant arrangements; a reviewer sign-off showing the final country list was approved before publication.
I confirmed, for the disclosed European employee-representation arrangements, whether the business had an active agreement covering the relevant forum and kept the supporting documents on file.The statement may overstate the existence or scope of the arrangement, or rely on outdated documents that no longer reflect the current position.Executed agreements or current extracts; renewal/amendment records; correspondence with employee-representation leads or legal advisers; a version-controlled evidence pack showing the document in force at the reporting date; publication review notes.
I calculated the country-level coverage figures from the underlying workforce counts for each relevant EEA country, using a consistent method across all locations.The numerator or denominator may be wrong, the method may vary by country, or employees may be counted more than once or missed altogether.Calculation workbook with formulas; source headcount data by country; reconciliation to payroll or HR system totals; methodology note explaining the counting basis; independent check or review evidence before release.
For the non-EEA regions, I grouped the workforce data by region and derived the coverage percentages from the same underlying employee dataset.Regional grouping may be inconsistent, countries may be assigned to the wrong region, or the regional percentages may not tie back to the source data.Regional mapping schedule; source employee dataset with country tags; calculation file showing the regional roll-up; reconciliation to the total workforce; evidence of review of the regional classification before publication.
I checked the overall coverage figure by tracing it back to the employee headcount base and confirming that each covered person was only included once.The total percentage may be overstated if duplicate counting, overlapping coverage, or an incorrect headcount base is used.Headcount source file; duplicate-check or de-duplication logic; calculation showing the unique covered population and total workforce base; control evidence for the final arithmetic check; approval record for the published figure.

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 ownerAsking the sustainability team for headcount coverage, instead of the people operations or labour-relations owner who holds the source records, leads to a figure built from the wrong system.
Framework language, not business termsRequesting data in disclosure jargon rather than the organisation’s own labels makes teams map the wrong employee groups, sites, or agreements into the file.
Scope not pinned downCollecting one company-wide number without first fixing which workforce, entities, and locations are in scope causes the result to mix populations that should stay separate.
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Wo häufig eine Ermessensentscheidung nötig ist

What counts as being covered by a worker agreementSet one clear rule for who sits inside the count, then explain any exclusions or inclusions where local labour arrangements differ across countries or sites.
How to treat people in mixed or changing employment setupsDecide whether to include agency staff, fixed-term staff, part-time staff, or others near the boundary of the workforce measure, and disclose the basis used.
Handling business changes during the reporting periodIf acquisitions, disposals, or restructurings change the workforce base, state whether you use the year-end group, an average, or another cut-off and explain any restatements.
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Beispiele

Veranschaulichende Beispiele

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

Illustrative (synthetic) example — Consumer goods manufacturing

: we show the share of our workforce covered by collective arrangements, split by region and country, and we also show how much of our employee base is represented by worker bodies. For the European Economic Area, we separate the representation figure into the relevant country groupings and note whether a works council is in place.

Illustrative only; figures are internally consistent and intended to show how a reporter might present the required workforce coverage and representation information.

Synthetic illustration of workforce coverage and employee representation (people / yes-no)

CategoryWomenMen
Workforce covered by collective arrangements — Europe18002200
Workforce covered by collective arrangements — North America9001100
Workforce covered by collective arrangements — Asia-Pacific600400
Employee representation — EEA15001700
Employee representation — non-EEA8001200
Works council in place10
Illustrative (synthetic) example — Renewable energy services

: we report the proportion of our people covered by collective arrangements across regions and countries, then set out the share of employees represented by formal worker bodies. For the EEA, we break the representation figure down by country group and indicate whether a works council exists.

Illustrative only; figures are internally consistent and intended to show a different plausible reporting pattern from example 1.

Synthetic illustration of workforce coverage and employee representation (people / yes-no)

CategoryWomenMen
Workforce covered by collective arrangements — Europe1200800
Workforce covered by collective arrangements — Latin America300200
Workforce covered by collective arrangements — Middle East and Africa100100
Employee representation — EEA900700
Employee representation — non-EEA400300
Works council in place01

Unternehmensberichte

Wie Unternehmen S1-7 in der Praxis berichten

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

Echte veröffentlichte Berichte
Saipem SpA
Oil and Gas · Italy · 2025
Bericht öffnen →
Saipem SpA’s 2025 Consolidated Sustainability Statement provides some data related to collective bargaining coverage, social dialogue, persons with disabilities, and training, though the exact percentage values are not clearly disclosed (p.152). The report includes figures on violations of human and labour rights and the number of active vendors who have signed the Vendor Code (p.169), as well as information on discrimination case files and employee distribution by country (pp.161, 153). However, several narrative items and specific percentage values relevant to the disclosure are not found or remain unclear in the report.
Ferrovial SE
Construction and Engineering · Netherlands · 2024
Bericht öffnen →
Ferrovial SE’s Integrated Annual Report 2024 provides a percentage value for collective bargaining coverage among employees in the European Economic Area (EEA) for countries with more than 50 employees representing over 10% of the total workforce, as noted on page 131. The report references collective bargaining agreements by country and discusses the scope and review of these agreements (p.174). However, no narrative explanation or additional qualitative details about collective bargaining coverage or its implications were found elsewhere in the report.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
Bericht öffnen →
Indra Sistemas, S.A.'s Sustainability Report 2025 provides detailed percentage values for collective bargaining agreements by country, showing full coverage in Germany and Algeria for some years, and high but slightly lower coverage in Argentina (p.266). The report includes partial narrative context on social dialogue and collective bargaining coverage rates, particularly for employees in the European Economic Area (EEA), but does not present a clear headline value or comprehensive narrative explanation (p.128). Notably, there is no quotable narrative explicitly addressing collective bargaining coverage beyond these datapoints, leaving some aspects of the disclosure unclear or missing.

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Szenarien zum Durcharbeiten

A group has staff in three countries: one site is covered by a union agreement, another uses a staff forum, and the third has no formal employee body. The reporting team is trying to decide how to describe the share of workers covered and which locations to list.

FHow should the team decide what to include when mapping coverage across the business?
Musterantwort anzeigen →

A multinational has one European employee forum that spans several countries, plus separate bargaining arrangements in two individual countries. The preparer is unsure whether to report only the forum or also the country-level arrangements.

FWhat is the right way to present the geographic picture so it is not misleading?
Musterantwort anzeigen →

A company has a works council in one country, but the local HR team says it is inactive and has not met this year. The reporting team wonders whether it should still be flagged in the disclosure.

FShould the existence of that body still be considered when completing the employee-voice information?
Musterantwort anzeigen →

A preparer has calculated that 68% of employees are covered by collective arrangements. In the same group, 54% are represented through a works council or similar body, and the rest are covered through direct bargaining. The team is unsure whether the representation figure should be shown separately and whether the works council answer can be left blank.

FHow should the preparer handle the representation percentage and the works-council indicator?
Musterantwort anzeigen →

Verweise auf das Rahmenwerk

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S1-7

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FAQ

Fragen, die diese Seite beantwortet

How do I prepare disclosure S1-7 (ESRS S1: Own Workforce) using this page step by step?+
What datapoints do I need to collect for S1-7 on this page?+
How should I set the scope and methodology for S1-7 before I start collecting data?+
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What evidence pack do I need to make S1-7 assurance-ready?+
What are the five assurance claims I need to verify for S1-7?+
What are the common reporting gaps or mistakes on S1-7 that I should avoid?+
How do I use the Prep & Assurance workbook for S1-7?+
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