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ESRS S1: Own Workforce·Disclosure Requirement S1-7
Collective Bargaining & Social Dialogue
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 pendiente
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En revisión
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Elaborado a partir de fuentes oficiales y de evidencia de informes publicados. Todavía no consta ninguna persona aprobadora, por lo que esta página no lleva firma.
Úsela junto con la fuente oficial de European Commission mientras dure esa revisión.
Norma
ESRS S1: Own Workforce
Disclosure Requirement S1-7 · 2026-5010-final
Última revisión
—
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 approaches collective bargaining and social dialogue across its workforce. In practice, that means describing whether workers are covered by collective bargaining arrangements, how the organisation engages with worker representatives or unions, and whether these arrangements apply broadly across the business or only in certain countries, entities, or sites.
The practical focus is on coverage and consistency, not just headline commitments. Reporters should think about where collective bargaining and social dialogue are actually in place, where they are not, and whether there are differences between operations, subsidiaries, or major sites. If coverage is partial, the explanation should make clear what parts of the workforce are included and what parts are outside the arrangement.
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 |
|---|---|---|---|
| Coverage percentage | The share of the relevant population that is included in the reported figure, expressed as a percentage. | Use the underlying population count and the included count from the source dataset, then check the percentage calculation. | Reporting / Data management |
| Regional split | A narrative breakdown of the relevant population by region, using the organisation’s chosen regional grouping. | Pull the regional classification from the master data or reporting extract and confirm the grouping logic used for the report. | HR analytics / Reporting |
| Country split | A narrative breakdown of the relevant population by country, using the organisation’s country list for the reporting set. | Reconcile the country names or codes to the HR, payroll or entity master and confirm the reporting cut-off date. | HR analytics / Entity reporting |
| Representation coverage | The percentage of the relevant workforce or group covered by the representation measure being reported. | Check the covered headcount against the total in the same source population and verify the calculation basis. | HR / Employee relations |
| EEA split | A narrative breakdown for the European Economic Area subset, showing how the relevant population is distributed within that scope. | Use the EEA country mapping from the reporting dataset and confirm which entities or locations are included. | HR analytics / Regional reporting |
| Works council status | Whether a works council exists for the relevant population or entity, recorded as a clear yes or no. | Confirm the status against local HR, legal or employee relations records and the entity list in scope. | Employee relations / Legal |
＋ Mostrar los subelementos de S1-7 (lista de trabajo de LRA)
List the countries included in the reporting scope.
State what share of the total is covered.
List the regions included in the reporting scope.
Provide the split for the EEA.
State what share of representation is covered.
Say whether a works council exists.
Cómo prepararlo
Set the reporting boundary first. Decide which workforce population you are measuring for the coverage percentage, and which employee groups sit inside the representation measure. Keep the same boundary across the figures unless you can explain a change.
Define the categories you will use before collecting data. For the coverage figure, separate the relevant regions and countries. For the representation figure, identify the EEA split you will report. For the works council item, confirm whether the answer is yes or no based on the entity’s actual arrangements.
Gather source records that support each answer. Use payroll, HR, employee relations, and governance records, or the equivalent internal systems, so you can show how the percentages and the yes/no response were derived.
Calculate and assemble the reported outputs. Enter the coverage percentage, the representation coverage percentage, the regional and country breakdowns, the EEA breakdown, and the works council response in the format required by your reporting system.
Record any exclusions, assumptions, or boundary changes. If any part of the workforce was left out, or if the scope differs from prior periods, note what changed and why so the reported numbers can be traced back to the underlying population.
Check the draft against the official source before sign-off. Confirm that each required field is complete, the percentages are internally consistent, the geographic labels match the source records, and the final wording still reflects the underlying requirement without adding anything extra.
Solicitar los datos
Request the collective bargaining and employee representation data
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 collective bargaining or similar arrangements, where is that coverage located, and do we have a works council in place?
Use your organisation’s own terms first, then map them to the reporting fields. For example, if you talk about employee forums, staff councils, union recognition, or local consultation bodies, keep those internal labels in the request and only translate them into the reporting categories when you return the data. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off.
Solicitud débil
Can you send the ESRS S1-7 data for collective bargaining and social dialogue?
Por qué falla: It uses framework language only, gives no boundary, no period, no source, and does not say how the owner should express the information in their own operational terms. That makes it hard to pull the right records and easy to return something inconsistent.
Solicitud mejor
Please send the workforce representation pack for [period] for [entity / boundary]. Use your own labels for union recognition, staff forums, consultation bodies, or similar arrangements, and include the coverage percentage, the countries and regions covered, the employee representation percentage, the EEA split if you hold it, and whether a works council or equivalent exists. Please also note the source system and calculation basis.
Plantilla de correo formal
Subject: Data request for collective bargaining and employee representation reporting Hi [name], I’m preparing the sustainability reporting pack and need your help with the workforce representation data for [period]. Please could you share the following for [entity / group boundary]: - the percentage of employees covered by collective bargaining or a similar arrangement, with the countries and regions included; - the percentage of employees covered by employee representation or a similar arrangement, with the EEA split if you hold it; - whether a works council or equivalent body is in place, and where. Please use your team’s own labels and source records, and include a short note on how the percentages were calculated. A simple table is fine. This is a possible LRA training template; adapt it to your organisation and check the official source before sign-off. Thanks, [preparer name]
Versión corta para Teams / Slack
Hi [name] — could you send the workforce representation data for [period] for [entity / boundary]? I need: coverage %, countries/regions, employee representation %, EEA split if available, and whether there’s a works council or equivalent. Please use your own internal labels and add the calculation basis. A table is fine. Thanks.
Ejemplos sectoriales
Manufacturing
Contexto. A group with plants in several countries, some with union recognition and local employee committees.
Solicitud adaptada. Please provide the workforce representation data for [period] across all manufacturing sites in [countries / entities]. Use your site-level labels for union recognition, employee committees, and consultation bodies. Include coverage %, representation %, country and region split, and whether any site has a works council or equivalent.
Ejemplo de respuesta. Site A: 78% coverage, Germany, EEA, works council yes. Site B: 42% coverage, UK, Europe, works council no. Source: labour relations tracker; basis: headcount.
Retail
Contexto. A retailer with stores, distribution centres, and a head office, using staff councils in some countries and local consultation groups in others.
Solicitud adaptada. Please share the employee representation data for [period] for stores, DCs, and head office in [boundary]. Use your internal terms for staff councils, employee forums, and consultation groups. Include coverage %, representation %, country and region split, and whether a works council or equivalent is present.
Ejemplo de respuesta. Retail operations: 55% coverage, France and Belgium, Europe, works council yes. Head office: 18% coverage, UK, Europe, works council no. Source: people relations log; basis: FTE.
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
State how the organisation defined the employee population included in the figures, how coverage was measured, and how regional and country groupings were assigned, including the basis used for the representation dataset and the yes/no test for works council presence.
Nota de contexto
Explain what the coverage percentages mean in practice: they show how complete the underlying people data is, where the reported workforce is located, and how much of that population is captured in the representation information.
Declaración sobre las variaciones
If the coverage, geographic split, or works council result changed from a prior period, note whether the movement came from changes in workforce location, data availability, reporting scope, or the underlying employee base.
Entrada del índice de contenidos
S1-7 Collective Bargaining & Social Dialogue — [location / page] / [notes]Centro de descargas
Herramientas y formularios de preparación
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01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
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Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| I used the group’s country-by-country employee records to identify which EEA locations were material for staffing, then checked whether a bargaining arrangement was in place in each of those places. | The location list may be incomplete, the materiality filter may be applied inconsistently, or the presence/absence of an arrangement may be inferred without local confirmation. | A dated country selection working paper; HR headcount extracts used for the cut-off; local HR or legal confirmations for each included country; copies or summaries of the relevant arrangements; a reviewer sign-off showing the final country list was approved before publication. |
| I confirmed, for the disclosed European employee-representation arrangements, whether the business had an active agreement covering the relevant forum and kept the supporting documents on file. | The statement may overstate the existence or scope of the arrangement, or rely on outdated documents that no longer reflect the current position. | Executed agreements or current extracts; renewal/amendment records; correspondence with employee-representation leads or legal advisers; a version-controlled evidence pack showing the document in force at the reporting date; publication review notes. |
| I calculated the country-level coverage figures from the underlying workforce counts for each relevant EEA country, using a consistent method across all locations. | The numerator or denominator may be wrong, the method may vary by country, or employees may be counted more than once or missed altogether. | Calculation workbook with formulas; source headcount data by country; reconciliation to payroll or HR system totals; methodology note explaining the counting basis; independent check or review evidence before release. |
| For the non-EEA regions, I grouped the workforce data by region and derived the coverage percentages from the same underlying employee dataset. | Regional grouping may be inconsistent, countries may be assigned to the wrong region, or the regional percentages may not tie back to the source data. | Regional mapping schedule; source employee dataset with country tags; calculation file showing the regional roll-up; reconciliation to the total workforce; evidence of review of the regional classification before publication. |
| I checked the overall coverage figure by tracing it back to the employee headcount base and confirming that each covered person was only included once. | The total percentage may be overstated if duplicate counting, overlapping coverage, or an incorrect headcount base is used. | Headcount source file; duplicate-check or de-duplication logic; calculation showing the unique covered population and total workforce base; control evidence for the final arithmetic check; approval record for the published figure. |
Paquete de evidencia que preparar
Carencias habituales en los informes
A percentage is stated without the underlying counts (numerator and denominator).
The denominator — what the figure is a share of — is not explained.
Partial scope is reported as if it were complete coverage.
One-off activities are counted as if they were ongoing programmes.
Boundary or period changes that move the figure are not flagged.
Exclusions from the reported scope are not listed or explained.
Carencias habituales
Errores que evitar al recopilar los datos
Wrong data ownerAsking the sustainability team for headcount coverage, instead of the people operations or labour-relations owner who holds the source records, leads to a figure built from the wrong system.
Framework language, not business termsRequesting data in disclosure jargon rather than the organisation’s own labels makes teams map the wrong employee groups, sites, or agreements into the file.
Scope not pinned downCollecting one company-wide number without first fixing which workforce, entities, and locations are in scope causes the result to mix populations that should stay separate.
Wrong period basisPulling a snapshot from a different cut-off date, or using a period that does not match the reporting window, produces a number that cannot be traced to the same point in time.
Mixed counting basisCombining full-time staff, part-time staff, and contractors in one tally without a clear rule distorts the coverage percentage and makes the denominator inconsistent.
Source labels lostCopying values into a summary sheet without keeping the original site, country, or agreement labels breaks the link back to the underlying records.
Populations merged too earlyRolling represented and non-represented workers into one extract before checking the split hides the separate coverage and representation figures needed for the disclosure.
No evidence trailSaving the final numbers without the supporting extracts, date stamps, and reviewer sign-off leaves no audit trail to show how the figures were assembled.
Dónde suele hacer falta juicio profesional
What counts as being covered by a worker agreementSet one clear rule for who sits inside the count, then explain any exclusions or inclusions where local labour arrangements differ across countries or sites.
How to treat people in mixed or changing employment setupsDecide whether to include agency staff, fixed-term staff, part-time staff, or others near the boundary of the workforce measure, and disclose the basis used.
Handling business changes during the reporting periodIf acquisitions, disposals, or restructurings change the workforce base, state whether you use the year-end group, an average, or another cut-off and explain any restatements.
Using local definitions versus a single group ruleWhere country practice uses different labels for worker representation or dialogue bodies, map them to one internal approach and explain any country-by-country differences in the narrative.
Choosing the denominator for coverage percentagesMake clear which headcount or worker base sits behind each percentage, keep the same basis across the disclosure where possible, and explain any exceptions.
Measured figures versus estimatesUse direct counts where available, but if some locations cannot provide complete data, say which figures are estimated, how they were built, and how much of the total they affect.
Rounding and small-number effectsState the rounding rule used for percentages and counts, and note when a small workforce or a narrow subgroup means the published figure may not add up exactly.
Protecting privacy in small-country or small-team reportingIf naming countries, regions, or representation arrangements could expose individuals in a small population, aggregate the data further and explain the privacy-driven grouping choice.
Deciding whether a works council-style body is presentFor each relevant location, apply one internal test for whether a formal employee body exists, then disclose the yes/no outcome and any borderline cases that needed judgement.
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
: we show the share of our workforce covered by collective arrangements, split by region and country, and we also show how much of our employee base is represented by worker bodies. For the European Economic Area, we separate the representation figure into the relevant country groupings and note whether a works council is in place.
Illustrative only; figures are internally consistent and intended to show how a reporter might present the required workforce coverage and representation information.
Synthetic illustration of workforce coverage and employee representation (people / yes-no)
| Category | Women | Men |
|---|---|---|
| Workforce covered by collective arrangements — Europe | 1800 | 2200 |
| Workforce covered by collective arrangements — North America | 900 | 1100 |
| Workforce covered by collective arrangements — Asia-Pacific | 600 | 400 |
| Employee representation — EEA | 1500 | 1700 |
| Employee representation — non-EEA | 800 | 1200 |
| Works council in place | 1 | 0 |
Illustrative (synthetic) example — Renewable energy services
: we report the proportion of our people covered by collective arrangements across regions and countries, then set out the share of employees represented by formal worker bodies. For the EEA, we break the representation figure down by country group and indicate whether a works council exists.
Illustrative only; figures are internally consistent and intended to show a different plausible reporting pattern from example 1.
Synthetic illustration of workforce coverage and employee representation (people / yes-no)
| Category | Women | Men |
|---|---|---|
| Workforce covered by collective arrangements — Europe | 1200 | 800 |
| Workforce covered by collective arrangements — Latin America | 300 | 200 |
| Workforce covered by collective arrangements — Middle East and Africa | 100 | 100 |
| Employee representation — EEA | 900 | 700 |
| Employee representation — non-EEA | 400 | 300 |
| Works council in place | 0 | 1 |
Informes de empresas
Cómo informan las empresas sobre S1-7 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Saipem SpA
Oil and Gas · Italy · 2025
Saipem SpA’s 2025 Consolidated Sustainability Statement provides some data related to collective bargaining coverage, social dialogue, persons with disabilities, and training, though the exact percentage values are not clearly disclosed (p.152). The report includes figures on violations of human and labour rights and the number of active vendors who have signed the Vendor Code (p.169), as well as information on discrimination case files and employee distribution by country (pp.161, 153). However, several narrative items and specific percentage values relevant to the disclosure are not found or remain unclear in the report.
Ferrovial SE
Construction and Engineering · Netherlands · 2024
Ferrovial SE’s Integrated Annual Report 2024 provides a percentage value for collective bargaining coverage among employees in the European Economic Area (EEA) for countries with more than 50 employees representing over 10% of the total workforce, as noted on page 131. The report references collective bargaining agreements by country and discusses the scope and review of these agreements (p.174). However, no narrative explanation or additional qualitative details about collective bargaining coverage or its implications were found elsewhere in the report.
Indra Sistemas, S.A.
Software and Services · Spain · 2025
Indra Sistemas, S.A.'s Sustainability Report 2025 provides detailed percentage values for collective bargaining agreements by country, showing full coverage in Germany and Algeria for some years, and high but slightly lower coverage in Argentina (p.266). The report includes partial narrative context on social dialogue and collective bargaining coverage rates, particularly for employees in the European Economic Area (EEA), but does not present a clear headline value or comprehensive narrative explanation (p.128). Notably, there is no quotable narrative explicitly addressing collective bargaining coverage beyond these datapoints, leaving some aspects of the disclosure unclear or missing.
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Pruebe
¿Cómo preparo S1-7?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
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Escenarios para trabajar
A group has staff in three countries: one site is covered by a union agreement, another uses a staff forum, and the third has no formal employee body. The reporting team is trying to decide how to describe the share of workers covered and which locations to list.
PHow should the team decide what to include when mapping coverage across the business?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Start from the workforce in scope for the disclosure and identify where people are covered by a collective arrangement or other structured employee dialogue. Then calculate the share of that workforce covered, and list the regions and countries where those arrangements sit, using a clear breakdown that matches the organisation’s footprint.
Por qué esto importa · Use the workforce covered by structured employee voice arrangements as the basis for the percentage and the location breakdown.
A multinational has one European employee forum that spans several countries, plus separate bargaining arrangements in two individual countries. The preparer is unsure whether to report only the forum or also the country-level arrangements.
PWhat is the right way to present the geographic picture so it is not misleading?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Describe the coverage in a way that reflects both the wider regional arrangement and the country-specific arrangements. If the organisation has a regional employee-voice setup, show that regional split and then identify the countries that sit outside or alongside it, so the reader can see where the arrangements actually operate.
Por qué esto importa · Show the real spread of employee representation, not just the broadest arrangement.
A company has a works council in one country, but the local HR team says it is inactive and has not met this year. The reporting team wonders whether it should still be flagged in the disclosure.
PShould the existence of that body still be considered when completing the employee-voice information?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Yes, if the body exists as part of the organisation’s employee-voice structure, it should still be taken into account when describing the arrangement. The team should then explain the situation clearly and make sure the coverage figure and country listing are consistent with how the body functions in practice.
Por qué esto importa · Do not ignore a formal employee body just because activity has been limited; describe the arrangement as it exists.
A preparer has calculated that 68% of employees are covered by collective arrangements. In the same group, 54% are represented through a works council or similar body, and the rest are covered through direct bargaining. The team is unsure whether the representation figure should be shown separately and whether the works council answer can be left blank.
PHow should the preparer handle the representation percentage and the works-council indicator?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
Report the representation share separately from the overall coverage share, because they answer different questions. Also complete the works-council indicator based on whether that type of employee body exists in the organisation’s setup; if it does, the answer should not be left empty, and the explanation should align with the figures already reported.
Por qué esto importa · Keep overall coverage, representation coverage, and the works-council flag distinct and internally consistent.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
S1-7
dentro de ESRS S1: Own Workforce
Relacionado y explorar
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Preguntas frecuentes
Preguntas que responde esta página
How do I prepare disclosure S1-7 (ESRS S1: Own Workforce) using this page step by step?+−
Use the page’s plain-language explainer first, then work through the step-by-step preparation section to identify the datapoints, scope, and evidence you need. The page is designed to help you turn that into a draft disclosure and an assurance-ready pack.
What datapoints do I need to collect for S1-7 on this page?+−
The page says to prepare coverage percentage, regional split, country split, representation coverage, EEA split, and works council status. Use those as the core data items when building your draft and evidence pack.
How should I set the scope and methodology for S1-7 before I start collecting data?+−
The page’s preparation section is the place to define what is in scope and how each datapoint will be calculated or grouped. Keep the approach consistent so the figures, narrative, and evidence pack all line up.
Who should own the S1-7 data collection and sign-off in practice?+−
The page is aimed at sustainability/ESG managers, HR, data owners, and assurance reviewers, so ownership should sit with the people who can source, check, and explain the workforce data. Use the workbook to assign tasks and keep a clear trail of responsibility.
What evidence pack do I need to make S1-7 assurance-ready?+−
The page includes an evidence pack with five items for assurance readiness. Use it to support the claims you make, and make sure the evidence matches the datapoints and methodology you used.
What are the five assurance claims I need to verify for S1-7?+−
The page says there are five assurance claims to verify, each with a claim, risk, and evidence prompt. Use those prompts to check that your draft is supported and that the evidence pack is complete.
What are the common reporting gaps or mistakes on S1-7 that I should avoid?+−
The page lists common reporting gaps and mistakes to help you spot weak points before you finalise the disclosure. Use that section as a pre-submission check against missing data, unclear scope, or unsupported statements.
How do I use the Prep & Assurance workbook for S1-7?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format. Use it to organise the preparation steps, track the required datapoints, and build an assurance-ready evidence trail.
What is the printable Library Card PDF for S1-7 used for?+−
The Download Centre also includes a printable Library Card in .pdf format. It is there as a practical reference alongside the workbook when you are preparing the disclosure and checking your draft.
How can I turn the S1-7 data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line. Use those to convert the collected data into a clear draft that is ready for review.
Más preguntas con las que puede ayudar esta página
S1-7 ESRS S1 own workforce: what should I collect for coverage percentage, regional split, country split, representation coverage, EEA split, and works council status?How do I decide the reporting boundary for S1-7 own workforce data?What should an HR data owner check before handing S1-7 data to sustainability reporting?What evidence should I keep for S1-7 assurance review?How do I use the S1-7 workbook to track preparation and evidence?What are the most common mistakes in S1-7 reporting?Can I use the S1-7 illustrative example disclosure as a template for my own draft?Where can I find real company report examples for S1-7 on this page?How do I write the narrative starter for S1-7 own workforce disclosure?What should the content-index line look like for S1-7?How do I make S1-7 ready for assurance without overcomplicating the process?What does the plain-language explainer on S1-7 help me do in practice?
Profundizar · S1-7
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.
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