Disclosure focus
This disclosure asks an organisation to explain the social targets it has set for its own workforce, and how those targets are meant to drive improvement over time. In practice, the report should make clear what the target is, what it covers, the time frame, and how progress will be tracked. The emphasis is on showing that the organisation has defined a clear direction for workforce-related outcomes rather than simply listing general ambitions.
The practical focus is on whether the targets are relevant to the organisation’s actual workforce footprint and management approach, not just to a few visible sites or headline initiatives. Readers should be able to understand if the target applies across the whole workforce or only certain locations, functions, or employee groups, and whether any exclusions or phased coverage are intentional. The explanation should help users judge how complete and operational the target-setting approach really is.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official EFRAG source.
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key datapoints to prepare
＋ Show S1-4 sub-elements (LRA working checklist)
Set the starting point for the metric before tracking progress.
Use the chosen people-related performance measures consistently.
State exactly which parts of the business the measure covers.
Specify the target figures you want to reach.
Set out when the target should be achieved.
How to prepare it
1Set the reporting boundary first: decide which parts of the business, which locations, and which workforce groups are included in the target-setting exercise, and make that scope clear before you draft anything else.
2Agree the measurement basis for each target: define what the figures or indicators actually cover, including the starting point used for comparison and the time horizon attached to the target.
3Gather the underlying support: pull together the records, calculations, approvals, and source files that show how the target values and related workforce measures were determined.
4Prepare the disclosure content: present the target values themselves, together with the scope, baseline, timing, and the human-capital indicators used to track progress, in a form that is consistent and easy to follow.
5Explain any limits or updates: note where parts of the business were left out, where assumptions were used, or where the basis of calculation changed, so readers can understand the numbers in context.
6Check the final wording against the official source: confirm that the reported scope, baseline, timeline, target values, and workforce indicators match the underlying ESRS requirement before sign-off.
Request the data
Request the people target details and supporting evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What people-related targets has the organisation set, and what are the scope, starting point, timing and people metrics behind them?
Use your organisation’s own language first (for example, people goals, workforce plans, talent commitments or people metrics), then map those terms to the disclosure fields. Keep the request in the wording your internal owner already uses, and check the source material before sign-off.
Weak request
Please send the ESRS S1-4 targets, including scope, baseline, timeline and HR KPIs.
Why it fails: This uses framework language that many internal owners will not use day to day, so it can slow down the request and produce answers that are hard to map. It also does not tell the owner what evidence to attach or how to describe the target in their own terms.
Better request
Please send your people goals for [reporting period] in the wording your team already uses. For each one, include the group covered, the starting point, the measure being tracked, the target date or milestone, the source system or file, any exclusions or restatements, and the approval trail. Please attach the dashboard, plan or paper that supports it.
Industry examples
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Set out how the target was defined, including what it covers, the starting point used, the time horizon selected, and which workforce measures were used to support the disclosure.
Context note
Explain what the target means in practice by linking the intended end value, the baseline, the groups included in scope, and the employee metrics that help readers understand the workforce impact.
Fluctuation statement
If the figures move over time, describe whether the change reflects a revised target level, a broader or narrower coverage, an updated starting point, a different timetable, or movement in the underlying workforce indicators.
Content index entry
S1-4 Targets — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
Evidence pack to prepare
Common reporting gaps
The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps
Mistakes to avoid when collecting the data
Wrong owner
Chasing the wrong team for the numbers leaves the target plan built on someone else’s records, so the figures do not match the business area that actually set them.
Framework words, not business terms
Asking for the data in reporting jargon makes people search the wrong systems and miss the organisation’s own labels for the target, scope, baseline, timing and people measures.
No clear boundary
If you do not state which parts of the business, locations or worker groups are in scope, teams will mix unlike populations and the target data will not be comparable.
Wrong time basis
Pulling figures from the wrong period, cut-off or reference date means the target and baseline no longer line up with the same timing basis.
Mixed counting method
Combining headcount, full-time equivalent and other counting methods in one pack creates numbers that cannot be reconciled back to the source records.
Source labels lost
When the original file names, field names or system tags are stripped away, no one can trace each target figure back to the record it came from.
Separate groups merged
Putting different employee populations into one total hides important differences and can distort the target, baseline or timeline for each group.
Missing evidence trail
If the pack does not keep the supporting notes, version history and sign-off trail, reviewers cannot see who checked the data or when it was approved.
Where judgement is often needed
Set the group boundary after a buy-in or sale
If the business has changed through an acquisition or disposal, explain whether the target is kept on the old footprint or reset to the new one, and show how the starting point and timing were adjusted.
Handle country-by-country definitions with one internal rule
Where local labour terms or employee categories differ across countries, pick one consistent internal mapping for the target and say how local labels were translated into that common basis.
Decide who sits just inside or just outside the target population
State how you treated people on the edge of the workforce scope, such as contractors, agency staff, part-time workers or other borderline groups, and why they were included or left out.
Choose the measurement basis for the starting point
Explain whether the baseline came from a point-in-time count, an average over a period, or another internal method, and keep that basis aligned with the target tracking.
Separate measured figures from estimates
If some target data were not directly counted, disclose which parts were estimated, what source or method was used, and whether later actual data may change the result.
Fix the date used for the baseline and for progress checks
Make clear whether the target starts from year-end, a quarter-end, or another cut-off, and use the same timing rule when comparing later performance.
Round in a way that does not distort progress
Say what rounding rule was used for the target and progress figures, especially where small movements could change the picture, and keep the rounded numbers internally consistent.
Aggregate enough to protect personal data
Where headcount or people-related targets could expose individuals, combine the data to a level that avoids identification and explain the aggregation approach used.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — Consumer goods manufacturing
We set a 2028 goal to cut our hourly-paid workforce turnover from a 2024 starting point of 18% to 12%, covering all permanent employees in our manufacturing sites and distribution centres. - The baseline is the 2024 figure, measured across 4,500 employees in scope. - Progress is tracked through people metrics that include voluntary leavers, internal moves, training completion and safety incidents; for 2024, 81% completed mandatory training, 14% moved into new roles and 2.4 recordable injuries were reported per 100 workers. - The target is reviewed by the board each year, and we will update the plan if business changes affect the workforce covered or the delivery date.
Illustrative only; shows a target level, the starting point, the covered workforce, the end date, and the human-capital measures used to monitor delivery.
Illustrative (synthetic) example — Renewable energy services
We are aiming to raise female representation in our technical and project leadership population from a 2025 baseline of 27% to 35% by 2030, using the full global employee population as the reference group for the target. - The starting point is 2025, when we had 2,000 employees in total and 540 women in the relevant roles. - We monitor people-related indicators alongside the target, including hiring mix, promotion rates, retention and learning hours; in 2025, women made up 46% of new hires, 41% of promotions and 38% of leavers, while average learning time was 22 hours per employee. - The target, scope, baseline and timetable are all set out in our internal workforce plan and are checked against these people metrics each reporting cycle.
Illustrative only; shows a quantified ambition, the population it applies to, the reference year, the deadline, and the workforce indicators used to follow progress.
How companies report S1-4 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
Danone S.A.
Food Production — Animal Source · France · 2025
Danone S.A.’s 2025 Universal Registration Document provides a covered datapoint on CO2e reduction targets aligned with the Science Based Targets initiative (SBTi) 1.5 °C pathway, showing baseline and target values from 2020 through 2025 with specific percentage reductions noted on page 226. Partial context on key performance indicators related to financial consolidation scope and eligible sales is mentioned on page 256, but no headline values are provided. Several narrative items relevant to the disclosure are not found in the report, indicating gaps in coverage for some expected data points.
Sanoma Oyj
Education Services · Finland · 2025
Sanoma Oyj's 2025 Annual Report references targets to reduce Scope 1 and 2 greenhouse gas emissions by 42% and Scope 3 emissions by 38% by 2030 compared to a 2021 baseline (p.17, p.94). The report also mentions Scope 3 categories 1, 3, and 4 accounting for 76% of Scope 3 emissions in 2025 (p.17). However, no detailed narrative or specific data on social information or workforce-related disclosures was found in the report.
Redeia Corporación, S.A.
Electric Utilities / IPP / Energy Traders · Spain · 2025
Redeia Corporación, S.A.’s 2025 Consolidated Non-Financial Information Statement provides some data points related to resource use and circular economy (p.150) and includes specific targets and achievements regarding accident severity rates (p.102). The report also references waste generated in operations and business travel figures (p.62), as well as energy-related KPIs such as energy not supplied (p.135). However, there is no clear, quotable narrative or comprehensive explanation directly addressing the disclosure in question, as no explicit narrative items were found in the report.
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Scenarios to work through
A group has set a people-related target to cut voluntary leavers in its customer service teams by 15% by 2028. The draft note says the target applies to all staff, but the underlying plan only covers those teams and uses 2025 as the starting point.
QWhat should the preparer check before finalising the target description?
Reveal model answer →Hide answer ↑They should make sure the write-up matches the actual design of the target: what part of the workforce it covers, what starting point is being used, and when the organisation expects to reach the aim. If the target is only for customer service teams, the scope should not be broadened in the narrative. The baseline year and end date also need to be stated in a way that aligns with the internal plan.
Why this matters · Keep the target description aligned to the real scope, starting point and timetable used by the organisation.
A company has a target to increase internal promotion rates for women in management. The HR team can show the current promotion rate from 2024, but the draft report only says the target is to improve the rate and does not explain what figure the improvement is measured against.
QWhat information is missing for a usable target statement?
Reveal model answer →Hide answer ↑The preparer should add the starting measure that the target is built from, so readers can see the point of comparison. Without that reference point, the target is too vague to understand or track. The report should also make clear the metric being used, so the change can be followed over time.
Why this matters · A target needs a clear starting measure so progress can be assessed against something concrete.
A business has a target to raise the share of employees completing leadership training by 2030. The draft says the target is for the whole company, but the actual programme only covers first-line managers and the KPI is tracked separately for that group.
QHow should the preparer handle the link between the target and the KPI?
Reveal model answer →Hide answer ↑They should describe the target in line with the KPI that is actually being tracked, including the employee group it covers. If the measure is only for first-line managers, the target should not be presented as if it applies to everyone. The wording should let a reader see exactly which people are included and how progress will be monitored.
Why this matters · The target and the KPI should point to the same employee group and be described consistently.
A preparer is drafting a target to reduce pay gaps for a defined employee population. The target is set for 2027, but the team has not yet agreed whether the baseline is the 2024 or 2025 pay review cycle, and the draft leaves both options open.
QWhat should the preparer do before the target is published?
Reveal model answer →Hide answer ↑They should settle and state one baseline period, because a target cannot be tracked properly if the starting point is unclear. The timeline also needs to be fixed so the end date is not ambiguous. Once those two pieces are agreed, the target can be described in a way that supports comparison and follow-up.
Why this matters · A target must have one clear baseline and one clear deadline to be meaningful.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
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FAQ
Questions this page answers
For S1-4, what data do I need to gather before drafting the disclosure?+−
The page says to prepare target values, coverage boundary, starting point, delivery timetable and workforce metrics. Use those as the core inputs before you start drafting, then check the step-by-step preparation section for how to organise them.
How do I use the S1-4 step-by-step preparation section in practice?+−
Use it as a working sequence for collecting the disclosure inputs, checking scope and lining up the evidence before drafting. It is designed to help a sustainability, HR or data owner turn raw information into a disclosure-ready pack.
What should I include in the coverage boundary for S1-4?+−
The page flags coverage boundary as one of the datapoints to prepare, so you should define what workforce population or organisational scope the disclosure covers and keep that consistent across the draft and evidence pack. The page does not add a formal definition, so use the explainer and workbook to align your internal approach.
How do I set the starting point and delivery timetable for S1-4?+−
The page treats both as required preparation inputs, so you should identify the baseline position and the timetable for delivery before writing the narrative. Keep the dates and milestones consistent with the figures you plan to disclose and with the evidence you retain.
What workforce metrics does the S1-4 page expect me to prepare?+−
The page says workforce metrics are part of the preparation set, but it does not prescribe a fixed metric list in the summary provided. Use the page’s explainer, example disclosures and workbook to see how the metrics are presented in practice and to match them to your own data.
Who should own the S1-4 disclosure process internally?+−
The page is aimed at sustainability and ESG managers, HR teams, data owners and assurance reviewers, so ownership should sit with the person or team that can coordinate those inputs. In practice, assign one lead to pull together the data, evidence and draft, with clear support from HR and any other data owners.
What evidence pack do I need to make S1-4 assurance-ready?+−
The page says there is an evidence pack with five items for assurance readiness. Use that pack to show how the figures were built, what scope was used and what source documents support the disclosure.
What are the six assurance claims to verify for S1-4?+−
The page says there are six assurance claims to check, each with a claim, risk and evidence prompt. Use them as a review list to test whether the disclosure is complete, consistent and backed by support before it goes to assurance.
What are the common reporting mistakes on the S1-4 page?+−
The page includes a list of common reporting gaps and mistakes to help you avoid weak or inconsistent drafting. Use it as a final quality check against your data, scope and narrative before sign-off.
How do I use the S1-4 workbook download?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and evidence steps. Use it to capture the disclosure inputs, track ownership and build an assurance-ready file.
Can I use the S1-4 illustrative example disclosures as a template?+−
Yes, but only as a synthetic example to show how the disclosure can be presented. The page says the example includes a quantitative table, so use it to understand structure and presentation rather than copying the figures or wording.
More questions this page can help with
S1-4 ESRS Own Workforce: what should I collect before I start drafting?S1-4 disclosure workbook: how do I use the Prep & Assurance xlsx?S1-4 evidence pack: what documents should I keep for assurance?S1-4 common mistakes: what do people usually get wrong?S1-4 illustrative example disclosure: how is the synthetic table structured?S1-4 draft output: what narrative starters and visuals does the page suggest?S1-4 content index line: how do I turn the page into a draft disclosure?S1-4 own workforce disclosure: how do I define the scope and boundary?S1-4 assurance claims: how do I test the disclosure before review?S1-4 from company reports table: how can I use the linked examples?S1-4 workforce metrics: what data points should I align internally?S1-4 printable library card PDF: what is it for?
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