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ESRS S1: Own Workforce·Disclosure Requirement S1-14
Work-life Balance
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
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Norma
ESRS S1: Own Workforce
Disclosure Requirement S1-14 · 2026-5010-final
Última revisión
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Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
This disclosure asks an organisation to explain how it supports work-life balance for its own workforce in practice, not just in policy. The focus is on the arrangements, benefits, and working practices that help people manage work alongside personal and family responsibilities, and on whether these are available and used across the workforce in a consistent way.
In practical terms, the reporting should look beyond a few well-known sites or flagship teams and consider coverage across the organisation’s own operations. The key question is whether work-life balance measures are embedded broadly, how they differ by location, role, or contract type if relevant, and whether there are any material gaps between what is offered and what employees can actually access.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| Employee entitlement share | Capture the percentage of employees who are entitled to the item described in the source clause, using the same employee population and period basis used for the underlying workforce data. | HR policy or benefits rules, plus the workforce count used for the reporting period and the calculation showing the numerator and denominator. | HR / Total rewards |
＋ Mostrar los subelementos de S1-14 (lista de trabajo de LRA)
State the share of employees who are eligible for the benefit or entitlement.
Report the proportion of your workforce that has access to it.
Cómo prepararlo
Start by fixing the employee population you will use for this metric, so the count is based on one clearly defined group rather than mixed sources or ad hoc estimates.
Decide which workers are included in the entitlement check, using a consistent rule for who is in scope and who is not, and apply that rule the same way across the reporting period.
Gather the underlying records that show entitlement status, such as HR or payroll evidence, and make sure the source data is complete enough to support the final percentage.
Calculate or compile the reported figure from the evidence, keeping the method simple and traceable so someone else can follow how the percentage was reached.
Record any exclusions, boundary choices, or changes in method, so the reported number can be understood in context and compared with prior periods if needed.
Check the final output against the official source material for ESRS S1:S1-14 and confirm the wording, scope, and calculation approach still match the underlying requirement.
Solicitar los datos
Request the employee entitlement data from HR
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What share of our workforce is covered by our work-life balance entitlement, using the organisation’s own employee categories and reporting cut-off?
Use your organisation’s own wording first, then map it to the disclosure label. For example, ask for the relevant leave, flexibility or time-off entitlement measure in the terms your people team already uses, rather than using framework language in the request.
Solicitud débil
Please provide the ESRS S1:S1-14 work-life balance data for the disclosure.
Por qué falla: It uses framework language only, gives no internal definitions, and does not tell the owner which employee groups, systems, dates or calculation basis to use. That makes the response hard to prepare and hard to trace.
Solicitud mejor
Please provide the people-team data on which employees are covered by our leave, flexibility or time-off arrangements for the reporting period. Use the categories and system names your team already uses, include the cut-off date, the population in scope, the calculation basis, and any exclusions or assumptions, and return the result as a simple table.
Plantilla de correo formal
Subject: Data request for work-life balance entitlement reporting Hi [Name], Could you please provide the people data we need for our sustainability reporting pack on work-life balance? We are looking for the measure of employees who are covered by the relevant leave, flexibility or time-off arrangement, using the way your team already tracks this internally. Please send: - the reporting period and cut-off date used - the employee population included - the internal category names you used - the source system or file used - the count or percentage, with the basis used for the calculation - any notes on exclusions, assumptions or data gaps If helpful, you can return this in the table format below. Please adapt the wording to your own internal terms and check the source records before sign-off. Thanks, [Preparer name]
Versión corta para Teams / Slack
Hi [Name] — could you share the people data for our work-life balance reporting? Please use your team’s own terms for the relevant leave/flexibility arrangement, and include the period, population, source system, basis used, and the count or percentage covered. A simple table is fine. Please adapt to your internal wording and check the source records before sign-off. Thanks, [Preparer name]
Ejemplos sectoriales
Manufacturing
Contexto. Shift-based workforce with a mix of plant staff, office staff and agency workers
Solicitud adaptada. Please share the workforce data for our work-life balance reporting, using the categories your team already uses for plant, office and agency populations. Include the period, cut-off date, source system, the basis used, and the count or percentage of employees covered by the relevant leave or flexibility arrangement.
Ejemplo de respuesta. Plant staff: 820 entitled out of 900 in scope (91.1%); office staff: 210 out of 220 (95.5%); agency workers excluded from the policy and shown separately as not in scope. Basis: headcount at 31 Dec 2025. Source: HRIS and leave policy register.
Professional services
Contexto. Office-based workforce with hybrid working and enhanced family leave arrangements
Solicitud adaptada. Please provide the people data for our work-life balance reporting, using your internal terms for hybrid working, flexible hours and family leave. Include the reporting period, employee groups, source system, calculation basis and the number or share of employees covered by each arrangement.
Ejemplo de respuesta. Consulting staff: 1,140 entitled out of 1,200 in scope (95.0%); support staff: 260 out of 270 (96.3%); interns excluded from the scope. Basis: active headcount at year-end. Source: HRIS and policy tracker.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Explain how the workforce was defined, what counted as being covered by the entitlement, and whether the figure is based on headcount, full-time equivalent, or another internal basis used consistently in the report.
Nota de contexto
State what the percentage means in practice for the organisation’s workforce, such as the share of employees who can access the benefit and how broad or limited that coverage is across the business.
Declaración sobre las variaciones
If the figure moved materially, describe the operational reason behind the change, such as a workforce expansion, restructuring, or a change in eligibility rules, and note whether the same basis was used in both periods.
Entrada del índice de contenidos
S1-14 Work-life Balance — [location / page] / [notes]Centro de descargas
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We set out the context for the coverage figure so readers can see what it relates to, how we defined the population, and any key boundaries or exclusions we used. | An assurer will check that the context is complete and not misleading, and that the figure is not presented without the surrounding explanation needed to understand it. | Draft narrative explaining the basis of the figure; internal methodology note; boundary and exclusion decisions; review comments showing the context was checked before publication. |
| We explained how the figure links to our stated aims, including how current performance compares with any relevant internal goal or milestone. | An assurer will probe whether the reported progress is actually supported by the underlying data and whether the comparison point is clearly defined. | Target or milestone document; working papers showing the comparison calculation; management review pack; evidence that the same basis was used consistently across the period. |
| Where the figure changed from the prior year, we described the main reasons for the movement and whether anything material affected comparability. | An assurer will test whether the change explanation is complete, balanced, and supported by records rather than being a narrative added after the fact. | Prior-period and current-period calculations; variance analysis; notes on changes in policy, workforce mix, or reporting boundary; sign-off evidence for the explanation. |
| We documented the calculation approach we used for the figure, including the data inputs, any formulas or conversion steps, and the basis for key judgements. | An assurer will look for whether the method is reproducible and whether the calculation basis matches the data actually used. | Calculation workbook; methodology paper; source-system extracts; reviewer checks on formulas, mappings, and any manual adjustments. |
| If a business combination or disposal affected the figure or the progress narrative, we identified that effect separately so readers can see what changed because of the transaction. | An assurer will check whether transaction effects were isolated properly and whether the reported trend is distorted by the change in group structure. | Transaction accounting papers; consolidation boundary changes; before-and-after population reconciliations; management assessment of the impact on the figure and any related target movement. |
| We recorded the estimation approach, the main assumptions we relied on, and the limits of the data where the figure was not taken directly from a complete source. | An assurer will probe whether estimates are reasonable, whether assumptions are disclosed clearly, and whether limitations could materially affect the result. | Estimation memo; assumption log; sensitivity or reasonableness checks; evidence of approval for any judgement calls; notes on data gaps or incomplete records. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong data ownerChasing the policy team or HR generalists instead of the payroll, benefits, or local people-ops owner leaves the figure unconfirmed in the system that actually holds it.
Framework language, not business languageAsking for the metric in ESRS terms rather than the organisation’s own leave or flexibility labels makes teams search the wrong report and miss the source record.
Scope left vagueCollecting the number without fixing which employee groups, countries, or contracts are in scope leads to a figure that cannot be tied back to the intended population.
Wrong time basisPulling a snapshot from the wrong date or mixing a current headcount view with a prior-period policy check produces a result that does not match the reporting period being used.
Mixed counting basisCombining full-time, part-time, and other worker groups without keeping the same counting method throughout can inflate or understate the share of people covered.
Source labels stripped outCopying the number into a spreadsheet without keeping the original system field names, report titles, or extract labels makes later trace-back to the source much harder.
Separate groups mergedLumping together populations that should stay apart, such as different countries or contract types, hides real differences in who is covered by the arrangement.
No evidence trailSaving the final figure without the extract date, file version, and reviewer sign-off leaves no clear audit path for how the number was assembled.
Dónde suele hacer falta juicio profesional
Acquisitions and disposals during the yearDecide whether to report only the people in the business at the year end or to include bought-in and sold-on teams for the period they were in scope, and explain the cut-off used so readers can see how the headcount base moved.
Different local leave rules across countriesWhere countries give different time-off entitlements or use different employment categories, set out the local rule used for each population and explain any grouping or simplification used to make the group-wide figure.
Workers near the boundary of the workforceState how you treated people whose status is not straightforward, such as agency staff, contractors, interns, or part-time staff, and explain whether they were included or left out of the count.
Choosing the population basisBe clear whether the percentage is built from all people on payroll, only active employees, or another internal workforce view, and explain why that basis best matches your organisation’s people data.
Timing of the countIf the figure comes from a point-in-time snapshot, an average over the year, or another date, say which timing was used and keep it consistent with the rest of your people metrics or explain any change.
Estimated figures versus system recordsWhen the people system does not hold a clean entitlement field, use a documented estimate method, label it as such, and explain the main assumptions and any known limits on accuracy.
Rounding and presentationAgree a rounding rule before publication, apply it consistently across the group, and make sure the rounded percentage still matches the underlying employee count logic.
Privacy-driven grouping of small teamsIf small locations or teams are combined to avoid identifying individuals, explain the aggregation rule and show that the combined figure still reflects the underlying workforce mix without exposing personal data.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — consumer goods manufacturing
*Illustrative only: we have prepared this synthetic example to show how we might report this point.* In our workforce of 2,400 employees, 2,160 are covered by the leave arrangements we provide, which is 90% of our employees.
- The remaining 240 employees are not yet covered under the same leave terms.
- We would use the same approach to show the share of our people who can access this benefit in future reporting periods.
This example shows how to state the share of employees who can access the leave arrangement, using a simple headcount and a matching percentage.
Illustrative (synthetic) example — logistics and transport
*Illustrative only: we have prepared this synthetic example to show how we might report this point.* Our group employs 850 people, and 765 of them are eligible for the leave entitlement we offer, equal to 90% of our workforce.
- The other 85 employees are outside the current eligibility scope.
- We would present the same type of calculation each period so readers can see how broad the coverage is across our staff.
This example shows how to express the proportion of employees who are eligible for the leave arrangement, with figures that are internally consistent.
Informes de empresas
Cómo informan las empresas sobre S1-14 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Raben Group
Ground Transportation — Trucking · Netherlands / Poland · 2025
Raben Group's Sustainability Report 2025 references ESRS disclosures related to its own workforce and workers in the value chain, including risks of forced labour and child labour (pp. 98-99). The report also mentions stakeholder interests and views in relation to these topics (pp. 93-94) and addresses equal treatment and opportunities within its workforce (p. 59). However, no direct narrative or detailed quotable evidence specifically addressing these disclosures was found in the report.
Snam S.p.A.
Gas Utilities · Italy · 2025
Snam S.p.A.'s 2025 Annual Report provides a clear disclosure that 100% of its employees are entitled to family-related leave, as stated on page 370. This indicates full coverage of family-related leave entitlement across the workforce. However, the report does not provide further details on the types of family-related leave or usage rates, leaving some aspects of this disclosure unclear.
Aena S.M.E., S.A.
Air Transportation — Airport Services · Spain · 2025
Aena S.M.E., S.A.'s 2025 sustainability report provides data on the percentage of entitled employees who took family-related leave, with figures around 30-35% mentioned on page 224. However, this information is presented in a narrative form without a clear, structured disclosure of the datapoint. Other related aspects, such as occupational diseases disaggregated by gender and social dialogue procedures, are referenced on pages 217, 284, and 310, but the connection to family-related leave remains unclear.
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A group of office staff can use flexible start and finish times, but the HR draft only describes the policy for full-time employees. Part-time staff and people on fixed-term contracts are not mentioned anywhere in the draft.
PShould the preparer check whether the disclosure covers who is entitled to the arrangement across the workforce, rather than only describing the policy for one employee group?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes. The point to capture is the share of employees who are eligible for the work-life balance arrangement, so the wording should make clear which employee groups are included in the entitlement and not leave out categories that may also be covered.
Por qué esto importa · Focus on eligibility across the workforce, not just on the existence of a policy for one subgroup.
The people team has counted employees who can request compressed hours, but the draft note says only that the company offers a family-friendly policy. It does not say how many employees are actually entitled to use it.
PShould the preparer turn the narrative into a clear statement about the proportion of employees who have that entitlement?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes. The disclosure is about the percentage of employees entitled to the arrangement, so the preparer should express the figure as a share of the workforce and make the basis for that share clear enough for readers to understand who is in scope.
Por qué esto importa · Use a percentage of entitled employees, not a general description of the policy.
A business unit has different work-life arrangements in different countries: some staff can take flexible hours, while others can use a formal leave option. The draft disclosure combines everything into one sentence without separating the entitlement basis.
PShould the preparer check that the final wording still shows the entitlement rate clearly, even if the arrangements differ by location or employee group?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes. Even where the arrangements vary, the disclosure still needs to show the proportion of employees entitled to the relevant work-life balance benefit. The preparer should avoid a blended description that hides who is actually covered.
Por qué esto importa · Different local practices can exist, but the reported measure still needs a clear entitlement basis.
The draft report says the organisation supports balance between work and personal life, and it includes examples such as hybrid working and extra leave. However, no one has checked whether the underlying HR data can support the stated entitlement percentage.
PBefore sign-off, should the preparer verify that the reported share of entitled employees is backed by the underlying employee records?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes. The narrative should be supported by the data used to calculate the entitlement share, so the preparer needs to confirm the employee records align with the figure being reported and that the scope is consistent throughout the disclosure.
Por qué esto importa · Make sure the entitlement percentage is traceable to the underlying employee data.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
S1-14
dentro de ESRS S1: Own Workforce
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Preguntas frecuentes
Preguntas que responde esta página
For S1-14 employee entitlement share, what should I do first when preparing the disclosure page?+−
Start with the plain-language explainer and the step-by-step ‘how to prepare’ section, then use the datapoint list to confirm what needs to be collected. The page is designed to help you turn the disclosure into a practical preparation task rather than a legal interpretation exercise.
What data do I need to collect for S1-14 employee entitlement share?+−
The page says the key datapoint to prepare is employee entitlement share. Use that as the starting point for your data request and make sure the figures you collect line up with the disclosure narrative and any table you plan to draft.
How do I set the scope and methodology for S1-14 employee entitlement share?+−
Use the page’s step-by-step preparation section to define what is in scope before you draft the disclosure. Keep the methodology consistent with the datapoint you are reporting and document it clearly enough for review and assurance.
Who should own the S1-14 employee entitlement share data and sign-off?+−
The page is aimed at sustainability and ESG managers, HR teams, data owners and assurance reviewers, so ownership should sit with the person who can source, explain and evidence the employee entitlement share data. The workbook and evidence-pack approach are there to help you make that ownership clear.
What evidence should I keep for S1-14 employee entitlement share to be assurance-ready?+−
The page includes an evidence pack with five items and six assurance claims to verify, each framed around claim, risk and evidence. Use those materials to build a file that shows where the data came from, how it was checked and what supports the final draft.
What are the common mistakes to avoid when reporting S1-14 employee entitlement share?+−
The page lists common reporting gaps and mistakes, so use that section as a pre-submission check. It is especially useful for spotting missing support, weak methodology notes or a draft that does not match the underlying data.
How do I use the Prep & Assurance workbook for S1-14 employee entitlement share?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise preparation and assurance work. Use it alongside the page’s step-by-step guidance, evidence pack and assurance claims to build a cleaner draft and review trail.
What can I use the printable Library Card PDF for on S1-14 employee entitlement share?+−
The Download Centre also provides a printable Library Card in .pdf format, which is useful as a quick reference while you prepare the disclosure. It can sit alongside the workbook when you are checking scope, evidence and draft wording.
Is there an example disclosure for S1-14 employee entitlement share that I can copy into my draft?+−
Yes, the page includes synthetic illustrative example disclosures, including a quantitative table where relevant. Treat them as examples of structure and presentation only, and make sure any numbers in your own draft are internally consistent.
How do I turn S1-14 employee entitlement share data into a draft disclosure?+−
Use the draft-output section, which gives visualisation ideas, narrative starters and a content-index line. That section is meant to help you move from collected data to a readable draft without having to start from a blank page.
Más preguntas con las que puede ayudar esta página
S1-14 employee entitlement share: what should I check before sending the draft for assurance?S1-14 employee entitlement share: how do I build an evidence pack from the workbook and supporting files?S1-14 employee entitlement share: what are the six assurance claims and how should I use them?S1-14 employee entitlement share: where do I find the step-by-step preparation guidance on the page?S1-14 employee entitlement share: how do I use the common reporting gaps section to quality-check my draft?S1-14 employee entitlement share: what should the content-index line include in the draft output?S1-14 employee entitlement share: can I use the synthetic example disclosure as a template for my own wording?S1-14 employee entitlement share: what is the best way to brief HR and data owners using this page?S1-14 employee entitlement share: how do I decide what evidence is enough for the assurance reviewer?S1-14 employee entitlement share: what should I download first, the workbook or the Library Card?S1-14 employee entitlement share: how do I avoid mismatches between the data table and the narrative draft?S1-14 employee entitlement share: where can I see real published reports on this topic from the page?
Profundizar · S1-14
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