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ESRS S1: Own Workforce·Disclosure Requirement S1-2

Engagement & Grievance Mechanisms

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.

Pasaporte publicado

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Norma

ESRS S1: Own Workforce

Disclosure Requirement S1-2 · 2026-5010-final

En vigor

2027-01-01

Fuente oficial: Abrir ↗

Última revisión

Material formativo de LRA · No emitido ni avalado por European Commission

Foco de la divulgación

This disclosure asks an organisation to explain how it engages with its own workforce and how people can raise concerns or complaints. In practice, the report should show whether workers have ways to speak up, whether those channels are available in a way that people can actually use, and how the organisation responds when issues are raised.

The practical focus is on coverage and accessibility across the organisation, not just on a few well-known sites or headquarters. A useful response should make clear whether the arrangements apply across operations, locations and worker groups, and whether there are differences in how they work in practice for different parts of the workforce.

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
Engagement approach Describe the main ways the organisation consults or involves affected people and other relevant parties. Stakeholder engagement plan, consultation logs, meeting notes, survey records, community liaison records. Sustainability / stakeholder engagement
Priority groups engaged List the specific groups the organisation has identified for engagement, including women, migrant groups and people with disabilities where relevant. Stakeholder mapping, inclusion lists, consultation participant records, community or worker group registers. Sustainability / stakeholder engagement
Engagement methods used Set out the practical methods used to engage those groups, such as meetings, surveys, forums or other channels. Engagement calendar, consultation minutes, survey tools, workshop attendance lists, channel records. Sustainability / stakeholder engagement
Formal agreements in place State whether there are formal arrangements with worker or community representatives covering engagement with those groups. Signed agreements, memoranda of understanding, collective arrangements, representative body records. Legal / HR / stakeholder engagement
Agreement subject matter If such arrangements exist, describe what they cover in practical terms. Agreement text, annexes, scope notes, representative consultation terms. Legal / HR / stakeholder engagement
Agreement coverage Explain which people, sites, operations or activities are covered by those arrangements. Agreement schedules, site lists, workforce coverage notes, entity or location registers. Legal / HR / stakeholder engagement
Reporting channels Describe the channels available for people to raise concerns or complaints, including internal and external routes where applicable. Policy documents, hotline portal screenshots, intranet pages, supplier or worker handbooks, posters. Compliance / ethics / HR
Grievance route exists State whether a formal route exists for people to raise concerns and seek response. Grievance policy, complaints procedure, hotline setup records, case management system configuration. Compliance / ethics / HR
Issues raised Capture the number and nature of cases or complaints raised through the available channels during the reporting period. Case management system, hotline logs, complaints register, investigation tracker. Compliance / ethics / HR
Case closure rate Report the share of raised cases that were closed or otherwise resolved in the period, using the organisation's chosen basis consistently. Case tracker, closure status report, complaints dashboard, resolution log. Compliance / ethics / HR
Channel effectiveness Explain how the organisation judges whether the available channels work well in practice. Effectiveness review, user feedback, usage statistics, audit findings, management review notes. Compliance / ethics / HR
Remedy process Describe the process used to provide remedy when a case requires it, including how decisions are made and followed through. Remediation procedure, investigation workflow, corrective action process, case handling guidance. Compliance / ethics / legal
Remedied cases Capture the cases that were remedied during the period and the basis used to count them. Remediation log, case closure records, corrective action tracker, settlement or repair records. Compliance / ethics / legal
Remedial actions taken List the concrete actions taken to put things right for the cases that were remedied. Corrective action tracker, case notes, settlement records, repair or compensation records, follow-up evidence. Compliance / ethics / legal
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Cómo prepararlo

Set the reporting boundary first. Decide which parts of the business, workforce and value chain you will cover for this disclosure, then keep that boundary consistent across the rest of the response.
List the worker groups and participation routes you actually use. Identify the relevant groups, such as women, migrant workers and people with disabilities where applicable, and record the ways they can engage with the organisation.
Check whether formal worker agreements exist and define their reach. Note if there are any such arrangements, then state the scope they apply to and the coverage they provide in practice.
Map the complaint and issue-handling routes. Capture the channels people can use, whether a grievance route is in place, the cases raised through it, the share resolved, and your view on how well it works.
Describe how problems are put right. Set out the process used to remediate issues, note which cases were remediated, and summarise the actions taken to address them.
Document any exclusions, scope changes or judgement calls, then reconcile the draft against the official source. Make sure the final wording matches the underlying datapoints and that every required item is covered before sign-off.

Solicitar los datos

Request employee engagement and grievance records

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

How do we show the ways people can raise issues, how those issues are handled, and what follow-up or remedy has been put in place during the reporting period?

Use your organisation’s own terms first, then map them to the reporting disclosure. For example, if you call these routes, speak-up lines, case logs, employee forums, union consultations, or resolution actions, use those labels in the request and only translate them afterwards for reporting.

Solicitud débil

Please provide the ESRS S1-2 engagement and grievance mechanism data, including stakeholder engagement methods, grievance channels, remediation, and effectiveness evidence.

Por qué falla: It uses framework language that may not match how the business actually records the information, so the owner may not know which systems, teams, or case types to pull. It also does not specify the period, boundary, counting basis, or the exact internal records needed to support the figures and narrative.

Solicitud mejor

Please send the people issue-handling and speak-up records for [reporting period] for [site/business unit]. We need the routes people use to raise concerns, any groups you tailor them for, any agreements that set out how they work, the channels available, whether a formal case route exists, the number of cases raised and resolved, how you assess whether the process works, and the remedy or follow-up actions taken. Please use your own team labels and include the source extract, date pulled, and any counting notes.

Plantilla de correo formal
Subject: Request for people issue-handling and engagement records for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the records that show how people can raise concerns, how those concerns are handled, and what follow-up actions were taken during [reporting period] for [entity / site / business unit].

Please share, in your team’s own terms first and with a short mapping note where helpful:
- the main routes people use to raise issues or ask for help
- any groups you specifically tailor these routes for, such as women, migrant workers, or people with disabilities, if applicable
- any agreements or arrangements that set out how these routes work, plus their scope and who they cover
- the channels available for raising concerns
- whether a formal case-handling route exists
- the number of cases raised in the period, the number resolved, and how you assess whether the process is working
- the process used to provide remedy or follow-up, the number of cases remediated, and the actions taken

Please include the source file or system extract, the date pulled, and any notes on definitions or counting rules. A possible LRA training template is attached for adaptation to your organisation. Please check the official source before sign-off.

Thanks,
[preparer name]
[team]
[contact details]
Versión corta para Teams / Slack
Hi [name] — could you send the people issue-handling / speak-up records for [reporting period] for [site/business unit]? We need: the channels people use, any groups you tailor them for, any agreements and their scope/coverage, case counts, resolution rate, how you judge effectiveness, and the remedy/follow-up actions. Please use your team’s own labels and add a short mapping note. Include the source extract and date pulled. Thanks.

Ejemplos sectoriales

Manufacturing

Contexto. A multi-site employer with local worker forums, a hotline, and site-level case logs.

Solicitud adaptada. Please share the site forum notes, hotline summary, and case log extract for [reporting period] across [sites]. We need the routes workers use to raise issues, any groups you tailor them for, any site agreements, the channels available, whether a formal case route exists, case counts, resolution rate, effectiveness notes, and remedy actions.

Ejemplo de respuesta. Attached: hotline dashboard, site committee minutes, case log export. Labels used: worker forum, supervisor escalation, ethics line. Cases raised: 42; resolved: 39; remediated: 18. Notes include definitions, site coverage, and date pulled.

Retail

Contexto. A store-based workforce with a central employee relations team and a third-party speak-up provider.

Solicitud adaptada. Please send the store and head-office speak-up records for [reporting period]. We need the channels available to colleagues, any groups we specifically support, the case-handling route, the number of cases raised and closed, how you judge whether the process is effective, and the follow-up actions taken.

Ejemplo de respuesta. Attached: provider summary, ER tracker, policy note. Labels used: colleague helpline, manager escalation, HR case portal. Cases raised: 87; resolved: 81; remediated: 26. Coverage and counting rules are noted in the cover sheet.

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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 which groups were included in the engagement review, what counted as an engagement method, how agreements were identified, and how scope and coverage were defined for the reported arrangements.

Nota de contexto

Set out what the figures show about how the organisation engages with people, what channels are available for raising concerns, how many cases were received and resolved, and what remediation steps were taken where issues were found.

Declaración sobre las variaciones

If the numbers changed from one period to the next, link the movement to changes in engagement activity, channel use, case volumes, resolution performance, or the extent of remediation work carried out.

Entrada del índice de contenidos

S1-2 Engagement & Grievance Mechanisms — [location / page] / [notes]

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Gratis · Miembros de la Community

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
We based the coverage figure on the workforce population we could evidence for the reporting period, and we documented any exclusions, cut-off dates, and duplicate records removed before the number was finalised.An assurer may test whether the reported coverage is complete, whether exclusions were applied consistently, and whether the figure could be overstated or understated by missing sites, entities, or worker groups.['Workforce population extract used for the calculation', 'Rules for inclusions and exclusions, including period cut-off', 'Reconciliation showing removals of duplicates or inactive records', 'Sign-off or review note confirming the final figure']
For the narrative on how we understand views from more exposed or less visible worker groups, we relied on documented engagement records, meeting notes, survey outputs, and any targeted listening sessions, and we kept the source material that supports the summary we published.An assurer may probe whether the statement is supported by real engagement rather than general intent, whether the groups described were actually reached, and whether the summary overstates the depth or breadth of insight obtained.['Engagement logs and attendance records', 'Survey results or interview notes for the relevant worker groups', 'Internal summary showing how inputs were turned into the disclosure', 'Evidence of management review of the final wording']
Where we refer to agreements or outcomes with worker representatives, we checked the signed documents, mapped which parts of the workforce they cover, and recorded the business units, locations, or worker categories included before publishing the statement.An assurer may test whether the agreement or outcome really exists, whether the stated coverage is accurate, and whether the disclosure implies wider reach than the underlying document supports.['Signed agreement or formal outcome record', 'Coverage mapping by site, entity, function, or worker group', 'Legal or HR review confirming the scope description', 'Version-controlled draft showing how the final wording was approved']
When we said the concern channel review was judged against recognised good-practice features, we kept the assessment matrix, the scoring notes, and the evidence showing how each feature was tested before the report went out.An assurer may challenge whether the assessment was actually performed, whether the criteria were applied consistently, and whether the channel was assessed on the basis claimed rather than by informal judgement.['Assessment matrix or checklist used for the review', 'Supporting evidence for each scored feature', 'Reviewer notes explaining any judgement calls', 'Approval record for the published assessment']
Our description of workforce engagement was built from direct meetings, representative discussions, and documented feedback, and we retained the records showing how those views influenced the actions or decisions we reported for the year.An assurer may probe whether the engagement was direct and current, whether representative views were fairly reflected, and whether the reported decisions can really be traced back to workforce input.['Meeting minutes, consultation notes, or feedback summaries', 'Records from worker representatives where relevant', 'Traceability note linking input to decisions or actions', 'Management approval of the final disclosure']
Where we pointed readers to the policy covering retaliation protection for people using the channel, we checked that the cross-reference matched the current policy version and that the policy was in force at the reporting date.An assurer may test whether the cross-reference is current, whether the linked policy actually covers anti-retaliation protections, and whether the disclosure points to the right document version.['Current policy document and version history', 'Cross-reference check between the report and the policy', 'Approval or publication date showing the policy was active', 'Document control log']

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 ownerThe request goes to the wrong team, so the data comes from people who do not run the staff channels, case handling, or follow-up actions in practice.
Framework language onlyThe data call uses disclosure terms instead of the organisation’s own labels, and the source team cannot map them cleanly to its internal records.
No scope setThe collector never defines which workforce groups, sites, or entities are in scope, so the figures mix together records that should have been kept separate.
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Dónde suele hacer falta juicio profesional

Acquisitions and disposals during the yearDecide whether to include only the people and channels in the business at the reporting date or to also reflect parts added or removed during the year, and explain the cut-off used.
Different local labels for the same worker groupsWhere countries use different labels or legal categories, map them to a single internal grouping approach and state the mapping rule so readers can see how like-for-like groups were combined.
People just outside the formal workforceSet out whether contractors, agency staff, interns, or other near-scope groups are counted in the engagement and complaint channels, and explain the boundary if they are partly included or excluded.
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Ejemplos

Ejemplos ilustrativos

Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.

Illustrative (synthetic) example — Food manufacturing

We used a mix of staff forums, one-to-one interviews, site walkabouts and worker-representative meetings to hear from people most likely to face barriers, including women, migrant workers and colleagues with disabilities. We had written arrangements with 3 of our 5 main labour suppliers, covering 420 of 500 workers in scope; our reporting channels were open to all staff and contractors, 18 concerns were logged, 15 were closed out, and we judged the process effective because most cases were handled within target times and users said the routes were easy to access.
- Where harm had already occurred, we used case-by-case fixes such as pay corrections, schedule changes, equipment adjustments and manager retraining; 11 matters were fully put right during the period.
- The figures above are internally consistent and illustrative only.

Synthetic, practitioner-facing example showing how a company might describe worker engagement, reporting routes, case handling and remedy in plain language.

Illustrative (synthetic) example — Logistics and warehousing

We gathered views through toolbox talks, shift huddles, anonymous surveys and meetings with elected worker representatives, with extra outreach to women, migrant colleagues and employees with disabilities. We had formal agreements with 2 of our 4 key service partners, covering 260 of 320 people in the relevant workforce; our speaking-up routes included phone, web and in-person options, 9 matters were raised, 8 were closed, and we assessed the system as working well because access was broad and most issues were settled without delay.
- When something needed fixing, we used tailored remedy steps such as reinstating hours, replacing damaged equipment, adjusting duties and giving refresher training; 6 cases were remedied in full.
- This is a made-up example for training and review.

Synthetic, practitioner-facing example showing a different sector and a different mix of engagement, reporting and remedy practices while keeping the figures internally consistent.

Informes de empresas

Cómo informan las empresas sobre S1-2 en la práctica

Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.

Informes reales publicados
Aena S.M.E., S.A.
Air Transportation — Airport Services · Spain · 2025
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Aena S.M.E., S.A.'s 2025 Sustainability report includes information on channels for its own workers to raise concerns and actions taken on material impacts affecting its workforce (p.70). It also addresses processes to remediate negative impacts and channels for value chain workers to raise concerns (p.183). However, the report provides unclear context on the effectiveness of these actions (p.70, p.233), and no clear disclosure was found on other related narrative items.
Enagás, S.A.
Gas Utilities · Spain · 2025
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Enagás, S.A.'s 2025 Annual Report provides partial context on its human rights due diligence system as established in its Human Rights Policy, though it does not present clear headline values or detailed disclosures (p.200). The report includes some related context on engagement with affected communities, noting that negative impacts can be raised through such engagement, but this is not a clear or comprehensive disclosure of the required datapoint (p.209). Several expected narrative items are not found in the report, indicating a lack of full coverage or clarity on specific social information related to affected communities.
Hugo Boss AG
Textiles, Apparel, Footwear and Luxury Goods · Germany · 2024
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Hugo Boss AG’s 2024 Annual Report partially covers employee engagement, noting the use of the annual Great Place to Work survey conducted Group-wide by an external service (p.92). The report also references engagement in the context of the Combined Non-Financial Statement and assurance processes (p.338) and mentions grievance mechanisms and remediation processes related to workforce engagement, though it states some related standards are only partially applied or not material (p.315). However, the report lacks clear headline values or comprehensive disclosures specifically on employee engagement, with several expected narrative items not found or unclear.

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Escenarios para trabajar

A preparer is drafting the people section and has one consultation log for the year, but it only covers office staff. The business also has migrant workers and employees with disabilities, and there were separate listening sessions for each group.

PHow should the team decide what to include about who was consulted and how the consultation was done?
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A grievance hotline exists for all staff, but the team is unsure whether to present it as a formal complaint route because some issues are also handled through line managers and HR. During the year, 18 cases were logged and 15 were closed.

PWhat should the preparer do when describing the complaint route and the cases raised through it?
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The company has a worker feedback process in place, but the team has not checked whether it actually works well. They know that 12 matters were closed during the year, while 3 remain open, and they have no documented review of whether users trust the process.

PHow should the team judge whether to say the process is effective?
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A worker complaint about unsafe conditions was resolved by changing the shift pattern and providing new protective equipment. Another complaint about pay was closed after a discussion, but no follow-up action was taken. The draft report currently says only that matters were “handled”.

PWhat should the preparer include about remedy and follow-up actions?
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Referencias del marco

Requisitos aplicables de ESRS y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

ESRS

S1-2

dentro de ESRS S1: Own Workforce

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Preguntas frecuentes

Preguntas que responde esta página

How do I prepare disclosure S1-2 on own workforce engagement using this page?+
What data do I need to collect for S1-2 own workforce engagement?+
How should I define the scope and methodology for S1-2 own workforce engagement?+
Who should own the S1-2 own workforce engagement disclosure in practice?+
What evidence pack do I need for assurance on S1-2 own workforce engagement?+
What are the common mistakes or reporting gaps for S1-2 own workforce engagement?+
How do I use the Prep & Assurance workbook for S1-2 own workforce engagement?+
How do I turn the S1-2 own workforce engagement data into a draft disclosure?+
Can I use the synthetic example disclosure on S1-2 own workforce engagement as a template?+
Where can I find real company report examples for S1-2 own workforce engagement?+

Más preguntas con las que puede ayudar esta página

Profundizar · S1-2

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