ESRS S1: Own Workforce·Disclosure Requirement S1-3
Actions & Resources
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
Revisión pendienteNorma
ESRS S1: Own Workforce
Disclosure Requirement S1-3 · 2026-5010-final
Última revisión
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Material formativo de LRA · No emitido ni avalado por European Commission
Foco de la divulgación
This disclosure asks an organisation to explain the main actions it is taking, or plans to take, on its own workforce-related impacts, risks and opportunities, and to show what resources it is putting behind those actions. In practice, that means describing the measures in a way that lets a reader understand what is being done, why it matters, and whether the organisation has committed people, time, money or other support to make it happen.
The practical focus is on whether the response is real and organisation-wide, not just limited to a few visible initiatives. A useful report should make clear where the actions apply across the business, which parts of the workforce they cover, and how resources are allocated between different measures, rather than only highlighting flagship sites, pilot projects or one-off programmes.
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 |
|---|---|---|---|
| Implemented actions | A plain summary of the steps already put in place to address the issue, including what was done and at what level of progress. | Action tracker, project updates, management papers, implementation logs. | Sustainability / operations |
| Prevention steps | The measures set up to stop the issue arising again, covering the controls or changes introduced to reduce future occurrence. | Control design documents, policy updates, risk treatment plans, process change records. | Risk / operations |
| Reduction measures | The steps taken to lessen the size, frequency, or seriousness of the issue where it cannot be avoided entirely. | Mitigation plan, incident response records, operational change logs, issue tracker. | Operations / sustainability |
| Repair actions | The actions taken to put right harm already caused, including any restoration, compensation, or follow-up work already underway. | Remediation plan, claims or compensation records, restoration work orders, case management files. | Legal / operations |
| Impact category | The kind of effect being described, stated in business terms and aligned to the specific issue being reported. | Impact assessment, issue register, stakeholder analysis, incident classification notes. | Sustainability / risk |
| Response actions | The concrete steps taken in response to the impact, including what was done and by whom. | Response plan, action log, incident records, management reporting. | Operations / sustainability |
| Trade-off assessment | A short explanation of the business choices made, showing the balance between the impact response and other commercial considerations. | Decision paper, board pack, approval memo, risk-benefit analysis. | Finance / strategy |
| Performance indicators | The measures used to track progress or performance for the matter being reported, with the exact metric names and values used internally. | KPI dashboard, management report, scorecard, data dictionary. | Finance / sustainability |
| Tracking systems | The systems, tools, or processes used to monitor the matter over time, including where the data comes from and how it is checked. | System descriptions, control documentation, monitoring workflow, IT or data governance records. | IT / data governance |
| Review findings | The results of the evaluation, including what the review found and whether the measures are working as intended. | Evaluation report, audit findings, review minutes, performance analysis. | Sustainability / internal audit |
Cómo prepararlo
Solicitar los datos
Request the people actions and tracking evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What people-related actions have been put in place, what was done to prevent, reduce, or put right the issue, and how are we tracking whether it is working?
Use your organisation’s own terms first (for example, people plan, case handling, wellbeing action, conduct issue, manager follow-up, or employee relations log), then map those terms to the disclosure wording before sign-off. This is a possible LRA training template only; adapt it to your organisation and check the official source before sign-off.
Solicitud débil
Please send the ESRS S1-3 actions, prevention, mitigation, remediation, impact type, trade-offs, KPIs, monitoring systems, and evaluation results for the reporting period.
Por qué falla: It uses framework labels that many teams do not use day to day, so the owner may not know which records to pull. It also does not say which system, boundary, period, or internal category names to use, so the response is likely to be incomplete or hard to map.
Solicitud mejor
Please send the people action tracker or case summary for [period] covering [boundary]. Include the actions taken, the steps used to prevent, reduce, or put right the issue, the issue type as your team records it, any trade-offs considered, the measures used to track progress, and the latest results. Use your own team labels first, then we will map them to the reporting pack.
Plantilla de correo formal
Subject: Request for people action and tracking evidence for [reporting period] Hello [name], We are preparing the sustainability reporting pack and need your help with the people-related actions and tracking information for [reporting period] across [boundary]. Please send a short extract or summary covering: - the main actions put in place - the steps taken to prevent, reduce, or put right the issue - the type of people issue or impact each action relates to - any trade-offs or side effects the team considered - the measures used to track progress - the latest results from those measures - the source system or file used Please use your team’s own wording first, then we will map it to the reporting labels. If helpful, you can return it in the table format below. This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off. Many thanks, [preparer name] [role] [contact details]
Versión corta para Teams / Slack
Hi [name] — could you share the people actions and tracking evidence for [period] across [boundary]? Please include the action taken, the prevention / reduction / fix steps, the issue type, any trade-offs, the measures used, and the latest results. Use your team’s own terms first; we’ll map them later. Thanks, [name]
Ejemplos sectoriales
Manufacturing
Contexto. A plant HR team tracks absence, safety-related people issues, and supervisor follow-up actions in a local workbook and case system.
Solicitud adaptada. Please share the site people action log for [period] at [site]. Include the action taken, the prevention or fix steps, the issue type as recorded locally, any trade-offs, the tracking measures, and the latest results. Use the site’s own labels first.
Ejemplo de respuesta. The site returns a table with action ID, issue type, action description, follow-up step, trade-off note, KPI, latest result, and evidence link to the workbook and meeting minutes.
Retail
Contexto. A regional people team manages store-level engagement actions, manager coaching, and employee relations follow-up in a shared dashboard.
Solicitud adaptada. Please send the regional people improvement dashboard for [period] across [region]. Include the actions taken, the steps to prevent or reduce the issue, the store issue type, any business trade-offs, the measures used, and the latest dashboard results. Use your own store and region terms first.
Ejemplo de respuesta. The team provides a dashboard extract showing action name, store cluster, issue category, coaching or policy step, trade-off note, measure, latest score, and link to the dashboard snapshot.
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
For this disclosure, we describe the impact type, the actions already put in place, the main indicators used to track progress, the monitoring approach, and the latest evaluation outcome, using the same basis consistently across the reporting period.
Nota de contexto
These figures show how the organisation has responded to the identified impacts, what it is watching to judge progress, and where any trade-offs have been accepted in order to carry out the response.
Declaración sobre las variaciones
If the numbers move materially, explain whether that reflects a change in the underlying impact, a shift in the response measures, a different monitoring result, or a revised assessment of effectiveness.
Entrada del índice de contenidos
S1-3 Actions & Resources — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para S1-3 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| We say the coverage figure was built from the full set of in-scope people we chose for the period, and we can show how we defined that population, any exclusions, and why those choices were made. | An assurer will test whether the population behind the figure is complete, consistently defined, and not narrowed or widened without a clear basis. | ['Population definition note or methodology paper', 'Inclusion and exclusion rules used for the period', 'Source extracts or system reports showing the in-scope population', 'Approval trail for any scope judgement or change'] |
| We explain the way we tracked whether the actions were working, including what we measured, how often we reviewed it, and how we decided if progress was real. | An assurer will probe whether the monitoring approach is capable of showing progress rather than just activity, and whether the review method was applied consistently. | ['Tracking framework or KPI dashboard', 'Review cadence and assessment criteria', 'Meeting packs or management updates showing progress checks', 'Records of any changes to the tracking method'] |
| We have set out the main measures and the resources we used to deal with the identified workforce issues, and we can evidence that these were the actions actually planned or under way. | An assurer will check whether the disclosed actions are genuinely the main responses, whether resources are identifiable, and whether the description matches what was implemented. | ['Action plan or programme register', 'Budget, headcount or other resource allocation records', 'Project status reports', 'Internal sign-off confirming the disclosed actions'] |
| Where there was harm that had already happened, we describe the steps we took to put things right or to help others do so, and we can show who was responsible for each step. | An assurer will look for evidence that remedial steps were not just aspirational, but were actually arranged, supported or carried out for the affected people. | ['Case logs, grievance records or remediation files', 'Responsibility matrix or ownership records', 'Correspondence with affected parties or representatives', 'Completion evidence for remedial actions'] |
| We have explained how we balanced workforce-related actions against other commercial pressures, and we can show the internal discussion where those trade-offs were considered. | An assurer will test whether the tension between people-related action and business constraints was genuinely assessed, rather than omitted or simplified. | ['Decision papers or trade-off analyses', 'Executive or committee minutes', 'Risk registers showing competing pressures', 'Internal approvals or escalation records'] |
| For the negative workforce issues we identified, we grouped them by type and described the steps already taken, the steps planned, and the steps still in progress to stop, reduce or fix them. | An assurer will check whether the issue types are clearly distinguished and whether the response actions are complete, current, and matched to each issue. | ['Issue log or impact assessment', 'Action tracker with status and owners', 'Evidence of completed, ongoing and planned measures', 'Management review showing linkage between issue type and response'] |
Paquete de evidencia que preparar
Carencias habituales en los informes
Carencias habituales
Errores que evitar al recopilar los datos
Dónde suele hacer falta juicio profesional
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
We describe one issue affecting our own workforce: repetitive strain linked to manual packing, which we addressed through line redesign, extra lifting aids and refreshed supervisor training. We also set out the practical steps we used to reduce the risk, the support we gave to affected workers, and the business choices we made where faster throughput had to be balanced against safer working methods.
- Actions already in place: 14 prevention steps and 6 follow-up measures were rolled out across 3 sites; 2 worker cases received direct support and 1 case required a formal remedy plan.
- For the impact itself, we recorded a physical health issue affecting 18 workers; we responded with job rotation, adjusted shift patterns and targeted training, while accepting a 3% reduction in hourly output at the busiest site.
- To track progress, we used three indicators: 92% of supervisors completed the new training, 87% of high-risk tasks were covered by the monitoring checks, and the review found a 28% fall in reported strain incidents versus the prior quarter.
This is a synthetic, internally consistent example showing how to narrate the actions taken, the nature of the workforce harm, the trade-off with output, and the measures used to monitor and assess progress.
We report a case involving fatigue and stress among night-shift staff after a period of sustained peak demand, and we explain the steps we took to prevent recurrence, lessen the harm and support recovery. Our response included roster changes, extra rest breaks, a confidential support route and a review of overtime limits, even though this meant slower parcel turnaround for a short period.
- We put in place 11 preventive controls, 5 harm-reduction actions and 4 recovery measures; 3 employees received direct follow-up and 1 team was offered a formal repair process.
- The issue we identified was mental well-being strain affecting 26 workers; we acted with revised shift planning, workload caps and manager coaching, while accepting a 5% drop in same-day dispatch performance during the adjustment period.
- We monitored the situation with four measures: 95% of night supervisors completed the new briefing, 90% of high-load shifts were checked weekly, 8% of staff used the support route, and the latest review showed a 31% decline in fatigue-related complaints.
This is a synthetic, internally consistent example showing how to describe the impact type, the response taken, the operational trade-off, and the indicators, monitoring and review results used to judge whether the response is working.
Informes de empresas
Cómo informan las empresas sobre S1-3 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
Obtenga respuestas prácticas para su contexto de reporte. Las dos primeras respuestas son gratuitas: únase gratis a LRA Community para continuar sin límite.
Compruebe su comprensión
Escenarios para trabajar
A group has rolled out a new grievance channel for its own workforce, but the first reporting draft only describes the channel and leaves out the training sessions, policy updates and staffing added to make it work. The team also has a separate note on a pay review that was used to address a known concern.
A preparer is drafting a section on a workplace safety issue and has a long list of controls, but the draft does not say which part of the workforce was affected, what the organisation actually did, or what trade-off was accepted when production targets were adjusted to allow extra training time.
The sustainability team has introduced a supplier audit programme and a new whistleblowing hotline, and it wants to report both as part of its people-related actions. However, the draft does not say how the team will track whether those measures are working, or what indicators will be used to judge progress over time.
A company has completed a remediation process after a complaint about working conditions, but the draft report only says the complaint was closed. It does not explain what was done to address the harm, whether the fix was aimed at the people affected, or whether the result was reviewed afterwards.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
S1-3
dentro de ESRS S1: Own Workforce
Relacionado y explorar
Más en ESRS S1 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Preguntas frecuentes
Preguntas que responde esta página
Start with the plain-language explainer, then work through the step-by-step preparation section and the datapoints to prepare. The page is designed to help you turn source data into a draft narrative, supported by the example disclosures and draft-output section.
The page says to prepare data on implemented actions, prevention steps, reduction measures, repair actions, impact category, response actions, trade-off assessment, performance indicators, tracking systems, and review findings. Use that list as your collection checklist so you can see what is available, what is missing, and what needs owner sign-off.
Use the page’s step-by-step preparation guidance to decide what sits in scope and how each datapoint will be treated consistently. The page is meant to help you define the working method for the disclosure, rather than giving a fixed reporting template.
The page is aimed at sustainability and ESG managers, HR teams, data owners, and assurance reviewers, so ownership should sit with the people who can evidence the actions, indicators, and review findings. A practical approach is to assign one lead for the draft and named owners for each datapoint and evidence item.
The page includes an evidence pack with five items to support assurance readiness, alongside six assurance claims to verify. Use those sections to build a file that links each claim to the relevant risk and evidence before the draft is finalised.
The page says there are six assurance claims to verify, each framed around claim, risk, and evidence. It does not list them in the source text here, so you need to use the page itself and the evidence pack to work through them.
The page lists common reporting gaps and mistakes so you can spot weak drafting before sign-off. A practical use is to compare your draft against those gaps, then check whether each datapoint is supported by evidence and whether the narrative matches the underlying data.
Use the synthetic examples as a model for structure, level of detail, and how quantitative information can be presented in a table. They are illustrative only, so they should help you draft your own wording without treating the example as a reporting requirement.
The page gives draft-output ideas including visualisation options, narrative starters, and a content-index line. Use those to turn your prepared data into a readable draft that is easier for reviewers and assurance teams to follow.
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise preparation and assurance checks, and the Library Card as a quick reference while drafting or reviewing.
Más preguntas con las que puede ayudar esta página
Profundizar · S1-3
Aprenda a preparar esta divulgación de principio a fin
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Consiga sus herramientas para S1-3 — gratis
Sus herramientas de preparación son gratuitas para los miembros de LRA Community y los estudiantes. Regístrese una vez (es gratis) y su descarga comenzará de inmediato, además de la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
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