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ESRS S2: Workers in the Value Chain·Disclosure Requirement S2-4
Targets
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
Revisión editorial en curso
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 S2: Workers in the Value Chain
Disclosure Requirement S2-4 · 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 the social targets it has set for its own workforce and how those targets are being used in practice. In plain terms, it is about showing what the organisation is trying to improve, why those aims matter, and how far progress has gone against them. The focus is on being specific enough that a reader can understand the target, the intended outcome, and whether the organisation is on track.
Practically, the reporting should cover the organisation’s own operations and workforce in a way that is not limited to a few headline sites or isolated initiatives. The key question is whether the targets apply across the relevant parts of the business, how they are monitored, and whether they reflect the main social issues affecting workers. If a target only covers part of the organisation, that limitation should be clear.
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 |
|---|---|---|---|
| Target setting details | Record the actual target value, including the metric, the unit, the direction of change, and any threshold or end-point used so the target can be understood on its own. | Approved target register, board or management paper, target tracker, or strategy document showing the agreed figure and how it is defined. | Sustainability / strategy |
| Coverage of suppliers | State exactly which supplier group, category, or other subset the target applies to, including any exclusions or boundaries used to define the covered population. | Supplier segmentation file, procurement policy, scope note, or target methodology showing the covered categories and any exclusions. | Procurement / supply chain |
| Starting point value | Capture the starting value used for the target, with the same metric, unit, and population as the target itself, and note the date or period it relates to. | Baseline calculation file, prior-period report, source-system extract, or methodology note showing the original value and the period used. | Finance / data analytics |
| Delivery timetable | Set out the planned timing for the target, including the start point, milestone dates, and the final date or review point used to judge progress. | Target roadmap, project plan, implementation schedule, or approved timeline in the strategy pack. | Programme management |
| Metric alignment | Show which performance measure the target is linked to, and make clear how the target connects to that measure so the relationship is unambiguous. | KPI dictionary, performance dashboard, methodology note, or reporting pack showing the named measure and the linked target. | Performance reporting |
＋ Mostrar los subelementos de S2-4 (lista de trabajo de LRA)
Set the starting point used for comparison.
Show how the measure connects to the relevant performance indicator.
State which supplier groups or categories are covered.
Set out the target figures to be reached.
Specify the time period for delivery.
Cómo prepararlo
Set the boundary first: decide which supplier groups or categories are in scope for the target, and make that scope explicit in your working papers.
Define the target itself in business terms: state what outcome you are aiming for, and link it to the relevant performance measure you will use to track it.
Fix the starting point: identify the baseline you will compare against, and keep the source data or assumptions that support that starting point.
Pin down the timing: record the period or milestone by which the target is meant to be reached, and keep the evidence that supports that timetable.
Gather the support for the numbers or narrative: collect the records, calculations, and explanations that show how the target, scope, baseline, timeline, and measure connect to each other.
Check the final draft against the official source: confirm you have covered every required element, note any exclusions or changes in approach, and resolve any gaps before sign-off.
Solicitar los datos
Request the supplier target details
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
What supplier-related targets do we have in place, and what are their scope, starting point, timing and link to our supplier performance measures?
Use your organisation’s own language first for supplier groups, categories, scorecards and performance measures, then map those terms to the disclosure fields. Keep the request in business terms your team already uses, and check the source material before sign-off.
Solicitud débil
Please provide the ESRS S2-4 targets, including scope, baseline, timeline and KPI linkage.
Por qué falla: This uses framework language that many operational teams will not use day to day, so it is easy to answer incompletely or with the wrong internal records. It also does not tell the owner what practical evidence to pull or how to describe the target in their own terms.
Solicitud mejor
Please send the supplier target tracker for [reporting period]. For each target, include the supplier group or category covered, the starting point, the end date or milestone, and the scorecard or measure it sits against. Attach the tracker, approval note, or dashboard extract, and keep your team’s own labels so we can map them later. Please check the source material before sign-off.
Plantilla de correo formal
Subject: Request for supplier target details for [reporting period] Hi [name/team], We are pulling together the supplier target information for [reporting period]. Please send the details for any supplier-related targets your team manages, using your normal internal terms where possible. For each target, please include: - the supplier group or category covered - the target statement in plain business language - the starting point used - the timing, including any end date or milestone - the performance measure or scorecard link - the system or file where the information is held - the person who owns the target and the person who approved it Please also attach any supporting material, such as a scorecard extract, target tracker, or approval note. If you use different labels internally, please keep those labels and we will map them later. Please check the source material before sign-off. Thanks, [preparer name]
Versión corta para Teams / Slack
Hi [name/team] — could you send the supplier target details for [reporting period]? Please include the supplier group/category, target statement, baseline, timing, measure/scorecard link, and the source file/system. Use your usual internal terms and we’ll map them later. Please check the source material before sign-off. Thanks.
Ejemplos sectoriales
Retail
Contexto. The business tracks supplier performance for own-brand goods and logistics partners.
Solicitud adaptada. Please send the target tracker for own-brand suppliers and logistics partners for [reporting period]. Include the supplier group covered, the starting point, the target date, and the scorecard measure used, such as delivery performance or corrective action closure. Attach the tracker or dashboard extract and keep your internal category names.
Ejemplo de respuesta. Own-brand food suppliers; reduce repeat quality issues by 15%; baseline: 2024 issue rate; target date: Dec 2027; linked measure: quality scorecard; source: supplier dashboard; evidence: exported tracker and approval note.
Manufacturing
Contexto. The business manages targets for tier-1 and critical raw material suppliers.
Solicitud adaptada. Please send the target details for tier-1 and critical material suppliers for [reporting period]. Include the supplier set covered, the starting point, the milestone date, and the operational measure linked to the target, such as audit closure or delivery reliability. Attach the target register or procurement report and use your normal supplier labels.
Ejemplo de respuesta. Critical raw material suppliers; improve audit closure rate to 95%; baseline: 2024 closure rate of 82%; milestone: end-2026; linked measure: supplier audit tracker; source: procurement report; evidence: register extract and management approval.
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 each target was set out in practical terms, including the starting figure used, the business areas or supplier groups covered, the time period for delivery, and the performance measure used to track it.
Nota de contexto
Set out what the target figures mean in practice by showing the gap between the starting point and the intended outcome, and by clarifying which parts of the supply chain or other categories are included.
Declaración sobre las variaciones
If the target set has changed, explain whether the shift comes from a revised starting point, a wider or narrower scope, a different delivery date, or a change in the indicator used to follow progress.
Entrada del índice de contenidos
S2-4 Targets — [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 the baseline for the coverage figure using a clearly identified starting point, with the starting year or reference level documented before we calculated progress. | An assurer will check whether the starting point was chosen consistently, whether the year or reference level is actually recorded, and whether later progress can be traced back to that same basis. | Baseline worksheet or methodology note; source data showing the initial year or reference level; version history or approval record for the baseline; working papers linking the baseline to later reported progress. |
| We prepared the target so it can be read alongside the policy aim, the related actions and the KPI we use to monitor movement. | An assurer will probe whether the target is genuinely connected to the stated policy intent and tracking measure, or whether the links were added after the fact and do not match the underlying plan. | Target-setting paper; policy and action plan cross-reference; KPI definition sheet; internal mapping showing how the target, actions and metric fit together; meeting notes or approvals confirming the linkage. |
| We documented the basis used to shape the target, including the method we applied, the main assumptions, whether any legal duty drove it, the scenario used where relevant, the data sources relied on and why the target fits the wider policy direction. | An assurer will test whether the target was built on a transparent and supportable basis, whether assumptions are reasonable, and whether the stated sources and scenario actually underpin the figure disclosed. | Target methodology paper; assumption log; legal review or compliance note where relevant; scenario analysis file if used; source-data pack; internal sign-off showing the target is aligned with the policy direction. |
| We stated the intended outcome in a way that shows the level we are aiming for, the unit or measure used, and whether the target is expressed as an absolute amount or as a proportion/change. | An assurer will check that the target is numerically or qualitatively clear, that the unit of measure is unambiguous, and that the target type matches the way progress is being reported. | Disclosure draft; target register; metric definition document; calculation model showing the unit and whether the target is absolute or relative; review notes confirming the wording is consistent with the underlying records. |
| We set out the time frame for the target, including the end date or period and any stepping-stone dates we use to monitor delivery. | An assurer will look for whether the dates are specific, whether interim checkpoints are real rather than illustrative, and whether the timeline is consistent across the report and supporting papers. | Target timetable; project plan or roadmap; board or management approval showing the end date and any interim checkpoints; consistency check between the disclosure and internal planning documents. |
| We used input from workers in the relevant chain, their recognised representatives or other credible proxies when shaping the target, monitoring progress and learning what needed to change. | An assurer will probe whether engagement actually happened, whether the people consulted were appropriate, and whether the feedback influenced the target or tracking approach rather than being a box-ticking exercise. | Engagement logs; consultation notes; records of meetings with worker representatives or proxies; summary of feedback and management response; evidence showing how the input affected the target or monitoring approach. |
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 team asks someone who does not hold the target data in their day-to-day work, so the figures come back second-hand and unverified.
Framework language onlyPeople ask for the information using reporting jargon instead of the business terms the owner uses, and the answer does not match the organisation’s own records.
Unclear scopeNo one states which supplier groups or categories are in or out, so different teams collect different populations and the result cannot be compared.
Wrong reference periodThe data is pulled for the wrong time window or timing basis, so the target values do not line up with the period the organisation is trying to describe.
Mixed counting basisOne source counts items one way and another source counts them differently, and the combined set no longer sits on a single consistent basis.
Source labels lostThe original names from the underlying files or systems are stripped out during collection, making it hard to trace each figure back to its starting point.
Populations merged too earlySeparate supplier sets or category groups are blended before checking them, which hides differences that should stay distinct for the target data.
No evidence trailThe collector keeps the numbers but not the supporting notes, file dates, or approval trail, so the team cannot show how the data was assembled.
No sign-off recordThe final dataset moves forward without a named reviewer confirming it, leaving no clear record of who checked the target information before use.
Dónde suele hacer falta juicio profesional
Set the target boundary after a buy, sale, or reorganisationIf the supplier group or category mix changes because of acquisitions, disposals, or internal restructuring, explain whether the target now follows the new operating boundary or stays anchored to the earlier one, and show how the baseline and timeline were adjusted.
Handle country-by-country definitions with one internal ruleWhere the same supplier type or category is described differently across markets, choose one internal mapping rule, apply it consistently, and explain the translation so readers can see how the target scope was built.
Decide how to treat suppliers sitting just inside or outside scopeFor suppliers, categories, or spend lines near the edge of the chosen scope, state the inclusion rule you used, why it was chosen, and whether any borderline cases were grouped, excluded, or tracked separately.
Choose the baseline date and keep the reason visibleIf several plausible starting points exist, pick one baseline date or period, explain why it is the right anchor for the target, and say whether later restatements were made when the underlying business mix changed.
State whether the target is built from measured data or estimatesIf the target relies partly on estimates, proxies, or modelled figures rather than direct records, say which parts are estimated, how they were derived, and how that affects confidence in the target value and progress tracking.
Explain how rounding affects the target and progress figuresIf numbers are rounded for presentation, disclose the rounding rule and make sure the rounded target, baseline, and progress figures still reconcile logically when read together.
Use a privacy-safe level of aggregation for sensitive supplier dataWhen detailed supplier information cannot be shown because of confidentiality or privacy limits, present the target at a higher grouping level, explain the aggregation choice, and make clear what detail has been withheld.
Align the target timeline with the KPI used to track itIf the target is linked to a performance measure that is reported on a different cycle or basis, explain the link, the timing used for each, and how readers should compare the target with the KPI trend.
Ejemplos
Ejemplos ilustrativos
Sintéticos, redactados por LRA: no proceden del informe de ninguna empresa ni del texto de ninguna norma.
Illustrative (synthetic) example — Food processing
We set a time-bound reduction aim for the supplier issue we track, using our 2024 position as the starting point and measuring progress against the same indicator each year.
- Our baseline is 42 confirmed supplier cases in 2024, covering direct suppliers and the highest-risk raw-material categories in scope.
- The target is 25 cases by 2027, and we will judge delivery through the same supplier-risk KPI used in our management reporting, so the measure stays aligned with our internal dashboard.
This example shows how a company can describe a supplier-related target in plain language while still covering the starting point, the coverage boundary, the deadline, and the linked KPI.
Illustrative (synthetic) example — Apparel retail
We have a staged plan to reduce the labour-rights issue we monitor across our own-brand supply chain, and we will track it with the same metric used in our quarterly risk review.
- Our starting point is 18 verified supplier incidents in 2023 across tier 1 factories and nominated fabric mills.
- We aim to bring that down to 9 incidents by 2026, with progress assessed against the supplier-conduct KPI that feeds our internal scorecard.
This example shows a different sector and a different target design, while still making clear the baseline, the supplier coverage, the end date, and the KPI used to follow progress.
Informes de empresas
Cómo informan las empresas sobre S2-4 en la práctica
Ejemplos de práctica de reporte completa y parcial. Son análisis basados en evidencia, no plantillas exactas para copiar.
Coca-Cola HBC AG
Food and Beverage Processing · Switzerland · 2024
Coca-Cola HBC AG’s Sustainability Statement 2024 includes some contextual references to targets, their duration, baselines, and alignment with international initiatives on pages 72, 73, 78, 120, and 132, but these references do not clearly disclose specific datapoints related to the disclosure (p.72, p.73, p.78, p.120, p.132). The report mentions the company’s policy to develop relationships with suppliers sharing similar ethical values (p.113), yet no concrete performance data or clear target descriptions are provided. Several expected datapoints are missing or not found, leaving the disclosure incomplete or unclear.
Poste Italiane S.p.A.
Banks / Diverse Financials / Insurance · Italy · 2024
Poste Italiane S.p.A.'s Annual Report 2024 includes references to targets, baselines, and results achieved within the reporting year, mentioned on pages 281, 273, 296, 308, and 381, indicating some level of performance tracking. Specific key performance indicators (KPIs) related to turnover and capital expenditures are noted on page 281, with coverage figures provided on pages 273 and 281. However, no clear narrative or detailed explanation of these disclosures is found in the report, as no quotable evidence or comprehensive narrative items are present.
LANXESS Aktiengesellschaft
Chemicals · Germany · 2025
LANXESS Aktiengesellschaft’s Corporate Sustainability Report 2025 provides a baseline value of 861 metric tons for a target set with the base year of 2024, as noted on page 50. The report also references Scope 1, 2, and 3 greenhouse gas emissions, including details on raw materials purchased from suppliers (p.73), and transportation emissions in upstream and downstream categories (p.38). However, no additional specific narrative items or detailed quantitative data related to the disclosure were found elsewhere in the report.
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Pruebe
¿Cómo preparo S2-4?
¿Qué datos necesito recopilar?
¿Dónde puedo ver un ejemplo de un informe real?
¿Qué errores debo evitar?
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Compruebe su comprensión
Escenarios para trabajar
A procurement team has set a goal to reduce serious labour-rights incidents in its direct supplier base, but the draft note only says the aim is to “improve supplier standards” and does not say which supplier group is covered. The team also has a baseline from last year, but it is not yet linked to the target statement.
PWhat should the preparer do before sign-off so the target can be understood and traced properly?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should rewrite the target in plain business terms so it states the intended end point, identifies which supplier group or category it covers, and shows the starting point used for comparison. If the target is tied to a wider programme, the link to the baseline should be clear enough that a reader can see what is being measured and against which population.
Por qué esto importa · A target is only useful if the audience can see what is being aimed at, who it covers, and where the comparison starts.
A company has announced a supplier-wellbeing target for 2030, but the draft report gives no date by which progress should be achieved and no interim milestone. The underlying KPI is tracked monthly, yet the narrative does not say how that measure connects to the target.
PHow should the preparer handle the timing and KPI connection in the disclosure?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should add the time horizon for the target and explain how the chosen KPI supports it. If the organisation uses a monthly measure to monitor progress, the disclosure should make the relationship between that measure and the longer-term target clear, so readers can tell how delivery will be checked over time.
Por qué esto importa · A target needs a clear deadline and a visible link to the indicator used to track progress.
The sustainability team has two supplier-related targets: one for training completion among high-risk suppliers and another for audit follow-up closure. The draft combines them into one paragraph, but it is unclear whether both targets share the same baseline or whether each has its own starting point and timetable.
PWhat judgement should the preparer make about presenting multiple targets?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should separate the targets enough that each one can be understood on its own, including its own starting point, timing, and scope. If the targets are different, the report should not blur them together in a way that makes it impossible to see which baseline or timeline belongs to which aim.
Por qué esto importa · When there is more than one target, each one needs its own clear set of details unless they truly share the same basis.
A business has set a target to increase responsible sourcing coverage across selected supplier categories, but the draft wording uses internal jargon and does not explain whether the target applies to all suppliers or only certain groups. The KPI is mentioned, but the report does not show how it relates to the target value.
PWhat is the best way for the preparer to frame the target disclosure so it is understandable to a reader outside the team?
Mostrar la respuesta modelo →Ocultar la respuesta ↑
They should translate the target into ordinary language, state the supplier categories or groups it applies to, and show the target value together with the measure used to monitor it. The wording should let a reader see the scope of the ambition and how the KPI supports the target, without needing internal shorthand to decode it.
Por qué esto importa · Use plain language and make the scope, value, and tracking measure easy to follow.
Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
S2-4
dentro de ESRS S2: Workers in the Value Chain
Relacionado y explorar
Policies (Value Chain Workers) → FichaEngagement & Grievance Mechanisms → FichaActions & Resources → Ficha
Ver todas las divulgaciones →
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Preguntas frecuentes
Preguntas que responde esta página
How do I use the S2-4 page to prepare a disclosure on workers in the value chain?+−
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 information into a draft disclosure, not to replace your own judgement or internal process.
What data do I need to collect for S2-4 before I can draft the disclosure?+−
The page says to prepare target setting details, coverage of suppliers, starting point value, delivery timetable, and metric alignment. Use those datapoints as your minimum data checklist before drafting.
How should I define the scope for S2-4 workers in the value chain?+−
Use the page’s coverage of suppliers datapoint to set the scope and be clear about which supplier population the disclosure covers. The page also points you to the step-by-step preparation section, which is where you would document that scope choice.
Who should own the S2-4 disclosure process in practice?+−
The page is aimed at sustainability or ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person or team that can coordinate those inputs. The page itself does not assign roles, so you would use it to support internal ownership rather than to define it.
What should I include in the evidence pack for S2-4 assurance readiness?+−
The page includes an evidence pack with five items to support assurance readiness. Use it alongside the six assurance claims to verify so you can show the claim, the risk, and the supporting evidence clearly.
What are the common mistakes to avoid when drafting S2-4?+−
The page lists common reporting gaps and mistakes, so it is useful as a pre-submission check. Use it to spot missing datapoints, weak scope descriptions, or unsupported claims before you finalise the draft.
How do I use the synthetic example disclosures on the S2-4 page?+−
They are there to show what a finished disclosure can look like, including a quantitative table where relevant. Treat them as illustrative only and make sure any numbers in your own draft are internally consistent.
Can I use the S2-4 workbook to build my draft disclosure?+−
Yes. The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and assurance steps before drafting.
What is the printable Library Card for S2-4 used for?+−
The Download Centre includes a printable Library Card in .pdf format, which you can use as a quick reference while preparing the disclosure. It sits alongside the workbook rather than replacing the main page content.
How do I turn the S2-4 page content into a draft narrative?+−
Use the draft-output section, which gives visualisation ideas, narrative starters, and a content-index line. That section is designed to help you move from prepared data to a first draft.
Where can I find real company examples for S2-4 workers in the value chain?+−
The page has a 'From company reports' table that links to real published reports at the pages where the topic is disclosed. Use it for reference points, but the page does not claim an exact framework mapping.
Más preguntas con las que puede ayudar esta página
What are the five evidence pack items on the S2-4 page?What are the six assurance claims to verify for S2-4?How do I check whether my S2-4 target setting details are complete?What does metric alignment mean in the S2-4 datapoints to prepare?How do I document the starting point value for S2-4?How should I describe delivery timetable in an S2-4 disclosure draft?What should I do if my S2-4 supplier coverage is incomplete?How can the S2-4 step-by-step preparation section help with assurance?What should I put in the content-index line for S2-4?How do I use the visualisation ideas on the S2-4 page in a report?Can I use the company report links as evidence for S2-4?How do I avoid overclaiming in an S2-4 disclosure draft?
Profundizar · S2-4
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Gratis · LRA Community
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