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.
Veröffentlichter Steckbrief
Prüfung ausstehendStandard
ESRS S1: Own Workforce
Disclosure Requirement S1-7 · 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 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 |
So bereiten Sie es vor
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
LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.
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]Download-Center
Werkzeuge & Formulare zur Vorbereitung
Professionelle Vorbereitungswerkzeuge für S1-7 — 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 |
|---|---|---|
| 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
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 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)
| Category | Women | Men |
|---|---|---|
| Workforce covered by collective arrangements — Europe | 1800 | 2200 |
| Workforce covered by collective arrangements — North America | 900 | 1100 |
| Workforce covered by collective arrangements — Asia-Pacific | 600 | 400 |
| Employee representation — EEA | 1500 | 1700 |
| Employee representation — non-EEA | 800 | 1200 |
| Works council in place | 1 | 0 |
: 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)
| Category | Women | Men |
|---|---|---|
| Workforce covered by collective arrangements — Europe | 1200 | 800 |
| Workforce covered by collective arrangements — Latin America | 300 | 200 |
| Workforce covered by collective arrangements — Middle East and Africa | 100 | 100 |
| Employee representation — EEA | 900 | 700 |
| Employee representation — non-EEA | 400 | 300 |
| Works council in place | 0 | 1 |
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.
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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.
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.
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.
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.
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
S1-7
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 plain-language explainer first, then work through the step-by-step preparation section to identify the datapoints, scope, and evidence you need. The page is designed to help you turn that into a draft disclosure and an assurance-ready pack.
The page says to prepare coverage percentage, regional split, country split, representation coverage, EEA split, and works council status. Use those as the core data items when building your draft and evidence pack.
The page’s preparation section is the place to define what is in scope and how each datapoint will be calculated or grouped. Keep the approach consistent so the figures, narrative, and evidence pack all line up.
The page is aimed at sustainability/ESG managers, HR, data owners, and assurance reviewers, so ownership should sit with the people who can source, check, and explain the workforce data. Use the workbook to assign tasks and keep a clear trail of responsibility.
The page includes an evidence pack with five items for assurance readiness. Use it to support the claims you make, and make sure the evidence matches the datapoints and methodology you used.
The page says there are five assurance claims to verify, each with a claim, risk, and evidence prompt. Use those prompts to check that your draft is supported and that the evidence pack is complete.
The page lists common reporting gaps and mistakes to help you spot weak points before you finalise the disclosure. Use that section as a pre-submission check against missing data, unclear scope, or unsupported statements.
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, track the required datapoints, and build an assurance-ready evidence trail.
The Download Centre also includes a printable Library Card in .pdf format. It is there as a practical reference alongside the workbook when you are preparing the disclosure and checking your draft.
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Use those to convert the collected data into a clear draft that is ready for review.
Weitere Fragen, bei denen diese Seite hilft
Tiefer einsteigen · S1-7
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