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ESRS E5 and S1–S4 Implementation Registers

One Excel workbook of implementation registers for ESRS E5 and the four social standards — resource use and circularity, own workforce, value chain workers, affected communities and consumers. It comes from the same package as five Knowledge Hub guides, listed below.

Who this is for A 3-minute read for reporting teams working through Topical standards: environmental, social and governance content, and for reviewers testing whether the evidence behind it holds.
RK Published passportReviewed by Dr Ross Kurinko Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS Current as at
GRI and ISSB-IFRS S1 & S2 Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA educational guidance · Not issued or endorsed by European Commission LinkedIn

Edition written against

—

Published

12 Aug 2026

Knowledge Hub guide

Last reviewed

11 Aug 2026

Short answer

The answer, before the reasoning

One file and five guides. The workbook holds the E5 and S1–S4 registers in editable form — and the five Knowledge Hub guides from the same package cover resource use and circular economy, own workforce, workers in the value chain, affected communities, and consumers and end-users.

Toolkit contents

What this toolkit contains

Files
ESRS E5 and S1–S4 Implementation Registers — Excel (710.4 KB)
Related guides
ESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics; ESRS S1 Own Workforce: Complete Guide to Policies, Metrics and Worker Characteristics; ESRS S2 Workers in the Value Chain: Due Diligence, Data and Supplier Evidence; ESRS S3 Affected Communities: How to Identify Impacts and Report Engagement; ESRS S4 Consumers and End-Users: Product Impacts, Safety, Privacy and Access

Technical status

Package record

Files: 1. Related guides: 5. Published together as one ESRS package.

Toolkit files

File register

File Format
LRA_ESRS_E5_S1-S4_Implementation_Registers.xlsx XLSX

Knowledge Hub

Guide register

Article ID Guide
ESRS-E5-001 ESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics
ESRS-S1-001 ESRS S1 Own Workforce: Complete Guide to Policies, Metrics and Worker Characteristics
ESRS-S2-001 ESRS S2 Workers in the Value Chain: Due Diligence, Data and Supplier Evidence
ESRS-S3-001 ESRS S3 Affected Communities: How to Identify Impacts and Report Engagement
ESRS-S4-001 ESRS S4 Consumers and End-Users: Product Impacts, Safety, Privacy and Access

Files in this package

  • ESRS E5 and S1–S4 Implementation Registers — Excel, 710.4 KB

Guides in this package

  • ESRS E5 Resource Use and Circular Economy: Material Flows, Waste and Circularity Metrics
  • ESRS S1 Own Workforce: Complete Guide to Policies, Metrics and Worker Characteristics
  • ESRS S2 Workers in the Value Chain: Due Diligence, Data and Supplier Evidence
  • ESRS S3 Affected Communities: How to Identify Impacts and Report Engagement
  • ESRS S4 Consumers and End-Users: Product Impacts, Safety, Privacy and Access

Download · XLSX

ESRS E5 and S1–S4 Implementation Registers

710.4 KB

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Framework references

Disclosures this page affects

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The checklists as a working spreadsheet

Every checklist and table on this page, with empty status, owner and evidence columns for your team to fill in and keep.

Download .xlsx

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