Skip to the answer

Disclosure GuidesPillar guides, articles, FAQ and expert notes

Level 1 · Pillar guide 05·EU Voluntary Standard 2026 · Disclosure guides

Business model, policies and workforce disclosures

Three Comprehensive Module disclosures where maturity is most easily overstated: a repeated activity becomes a policy, an ambition becomes a target, a broad headcount becomes a turnover denominator. The module's climate disclosures are covered in the climate subject.

What sits under this pillar 7 articles, 0 FAQ cards, 0 expert notes.
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

—

Regulatory status must be rechecked after scrutiny and publication in the Official Journal.

Published

10 Aug 2026

Knowledge Hub guide

Last reviewed

10 Aug 2026

Level 2

Articles in this pillar

C1 Business Model and Value Chain: How to Write a Useful Comprehensive Disclosure

A drafting framework for products, markets, relationships, dependencies and sustainability-related strategy without naming confidential counterparties unnecessarily.

 Decision guide · 12 min C2 Policies and Practices: How to Avoid Overstating Sustainability Maturity

Separate operating practices, approved policies, future initiatives and targets; apply evidence tests; and keep the Comprehensive disclosure consistent with B2.

 Decision guide · 12 min C5 Workforce Characteristics: Turnover, Management and Governance Populations Explained

Definitions, boundaries, formulas, small-population controls, comparatives and evidence ownership for employee turnover, management ratios and specified non-employee workers.

 Decision guide · 15 min EU Voluntary Standard Basic Module: Complete Guide to B1-B11 Disclosures

A disclosure-by-disclosure practitioner guide to applicability, essential and voluntary datapoints, micro-reliefs, evidence and common errors

 Explainer · 11 min EU Voluntary Standard Comprehensive Module: Complete Guide to C1-C9 Disclosures

How the Comprehensive Module deepens business model, climate, workforce, human rights, sector-exposure and governance information

 Explainer · 9 min Free EU Voluntary Sustainability Reporting Template: Basic and Comprehensive Modules

 Decision guide · 5 min Basic vs Comprehensive Module

Which EU Voluntary Reporting Option Should You Choose?

 Comparison · 12 min

✓ Knowledge Hub AI Assistant · Human-in-the-loop

Ask about this guide

It answers from this page, and reaches into the linked disclosure cards when your question is about the standard itself. Your first two answers are free without signing in.

Try
Automated · the LRA team is one click away

Go deeper · EU Voluntary Standard 2026

Certified ESG Reporting Full Stack

The Full Stack programme builds complete reporter capability — materiality, data, evidence, drafting and assurance — with ESRS, IFRS and GRI credentials from one enrolment and your own report as the working material.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

See the course →
/en/knowledge-hub/disclosure-guides/eu-voluntary/eu-voluntary-business-model-policies-workforce/