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ESRS S1: Own Workforce·Disclosure Requirement S1-5
Employees (Core workforce structure)
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Passeport publié
Révision en attente
···
En cours de révision
Révision éditoriale en cours
Élaboré à partir des sources officielles et de preuves issues de rapports publiés. Aucun approbateur n’est encore enregistré : cette page ne porte donc pas de signature.
Utilisez-la avec la source officielle European Commission tant que cette révision est en cours.
Norme
ESRS S1: Own Workforce
Disclosure Requirement S1-5 · 2026-5010-final
Dernière révision
—
Support pédagogique LRA · Non publié ni approuvé par European Commission
Pour préparer cette information
Objet de l’information
This disclosure asks an organisation to describe the make-up of its core workforce in a way that helps readers understand who its employees are and how that workforce is structured. In practice, the report should give a clear picture of the employee base, rather than a selective snapshot, so users can see the main characteristics of the people the organisation employs.
The practical focus is on coverage across the organisation as a whole, not just a few flagship sites or headquarters teams. The information should be presented consistently enough to show the workforce structure across operations, so differences between locations, business units or employee groups are visible where relevant.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | Responsable |
|---|---|---|---|
| Workforce count | The total number of people in scope at the reporting date, using one agreed headcount basis. | HRIS headcount extract, payroll summary, or workforce register reconciled to the reporting cut-off. | HR / People Operations |
| Gender breakdown | The workforce split by gender categories used for reporting, with each person counted once on the same basis as the total. | HRIS demographic fields, employee self-identification records, and a reporting extract showing the category mapping. | HR / People Analytics |
| Workforce by country | The distribution of employees across countries of work or employment, using a consistent country basis for every person. | HRIS location fields, legal entity records, or payroll country mapping used in the reporting extract. | HR / Global Mobility |
| Open-ended staff | The number of employees on ongoing contracts, counted on the same workforce basis as the total. | HRIS contract-type field, employee register, and payroll status report at the reporting date. | HR / People Operations |
| Fixed-term staff | The number of employees on time-limited contracts, counted on the same workforce basis as the total. | HRIS contract-type field, employee register, and payroll status report at the reporting date. | HR / People Operations |
| Zero-hours staff | The number of workers whose hours are not guaranteed, counted on the same workforce basis as the total. | HRIS contract terms, scheduling records, and payroll status report for the reporting date. | HR / Workforce Planning |
| People who left | The number of employees who exited during the reporting period, using the same leaver definition throughout. | HRIS termination report, payroll leaver file, and exit records for the period. | HR / People Operations |
| Staff turnover rate | The percentage of the workforce that left during the reporting period, calculated from the agreed leaver count and the agreed workforce base. | Leaver count, period workforce base, and calculation workbook showing the formula used. | HR / People Analytics |
＋ Afficher les sous-éléments de S1-5 (liste de travail LRA)
Show how staff are spread across countries.
Show the workforce split by gender.
State the total number of employees.
State how many staff are on hours that are not guaranteed.
State how many employees are on open-ended contracts.
State how many employees are on fixed-term contracts.
State the number of people who left during the period.
State the staff turnover percentage for the period.
Comment le préparer
Set the reporting boundary first: decide which workers sit inside the population for this disclosure, then keep that scope consistent across every figure and narrative you prepare.
Define each headcount category in business terms before you count: total workforce, gender split, country mix, permanent staff, fixed-term staff, and people on variable-hours arrangements.
Pull the underlying records and check they support the numbers: use the source systems or HR files that show the workforce totals, the breakdowns, and the leaver count for the reporting period.
Build the disclosure outputs from those records: prepare the numeric values for total employees, leavers, and turnover rate, and prepare the text descriptions for the workforce breakdowns.
Record any exclusions, reclassifications, or methodology changes so a reviewer can see why the current period presentation may differ from prior reporting or from other internal reports.
Compare the final draft back to the official source and the underlying data trail, checking that every required item is covered, the labels are aligned, and the figures or descriptions are internally consistent.
Demander les données
Request the workforce headcount and movement data from HR
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
What is our core workforce mix and movement at the reporting date, and how many people joined or left during the period?
Use your organisation’s own people-data terms first, then map them to the reporting categories. For example, if you use ‘staff’, ‘colleagues’, ‘crew’, ‘field teams’ or ‘contracted workers’ internally, keep those labels in the request and only translate them when you prepare the disclosure pack. Check the source data and the reporting cut-off before sign-off.
Demande faible
Please provide the ESRS S1:S1-5 employee structure data for the period, including total employees, gender split, country distribution, permanent, temporary and non-guaranteed-hours workers, leavers and turnover.
Pourquoi elle échoue : This uses framework language that many operational teams do not use day to day, and it does not tell the owner which internal file, population, cut-off, or counting basis to use. It also leaves the split basis for country, gender and employment type unclear, so the returned data may not reconcile to the reporting pack.
Meilleure demande
Could you send the latest workforce extract for [period/cut-off]? Please include the people file your team uses for headcount reporting, with total headcount, gender field, country or location split, permanent / temporary / non-guaranteed-hours split, leavers, and turnover rate. Also include the source system, population covered, and any definition notes so we can map your labels into the reporting pack.
Modèle d’e-mail formel
Subject: Request for workforce headcount and movement data Hi [Name], Could you please share the latest workforce file for [reporting period / cut-off date] so we can prepare the people-data pack for reporting? Please include: - total headcount at the cut-off date - split by gender using the field your team normally uses - split by country or location, using the basis you normally report on - split by employment type, including permanent, temporary and any non-guaranteed-hours group you track - number of leavers during the period - turnover rate for the period, if you already calculate it Please also include the file date, source system, population covered, and any notes on definitions or exceptions. If it is easier, you can send this as a table or export from [system name]. Please use your team’s usual terms and we will map them for the reporting pack. Please check the official source before sign-off. Thanks, [Your name]
Version courte pour Teams / Slack
Hi [Name] — could you send the latest workforce extract for [period/cut-off]? We need headcount, gender split, country/location split, permanent/temporary/non-guaranteed-hours split, leavers, and turnover rate, plus the source system and any definition notes. Please use your normal internal labels and we’ll map them. Thanks.
Exemples sectoriels
Retail / hospitality
Contexte. The business uses store teams, head office staff and seasonal staff, with some locations on variable-hours arrangements.
Demande adaptée. Please share the workforce file for [period/cut-off] covering store teams, head office and seasonal staff. Include total people on the books, gender split, country or region split, permanent, fixed-term and variable-hours groups, leavers, and turnover rate, plus the source system and any notes on how you count seasonal starters and leavers.
Exemple de réponse. A table with one row per internal worker group and country, showing headcount at cut-off, leavers in period and turnover rate, plus a note that seasonal staff are included in the variable-hours group and counted by employing entity country.
Manufacturing
Contexte. The business tracks plant operators, maintenance staff and office staff, with some temporary labour recorded separately in payroll.
Demande adaptée. Please provide the latest workforce extract for [period/cut-off] covering plant, maintenance and office staff. Include headcount, gender split, site or country split, permanent and temporary staff, any no-guarantee-hours group you track, leavers, and turnover rate. Please also state whether the file is based on payroll, HRIS or site rosters.
Exemple de réponse. A spreadsheet exported from HRIS and payroll, with columns for worker group, site country, gender, contract type, headcount, leavers and turnover rate, plus a note that agency labour is excluded from the workforce file.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
State how the workforce figures were counted, including the basis used for headcount, the definitions applied to each worker category, and whether the data covers the full reporting period or a point in time.
Note de contexte
Explain what the figures show about the size, make-up and location of the workforce, and how the leaver count and turnover rate help readers understand staff movement during the period.
Déclaration sur les variations
If numbers changed materially, note the main drivers in plain terms, such as hiring, departures, changes in contract mix or shifts in country coverage, and link those changes to the reported totals.
Entrée de l’index de contenu
S1-5 Employees (Core workforce structure) — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| We checked that the country-level employee count covers every jurisdiction that met our internal threshold for inclusion, and that no qualifying location was left out. | An assurer may test whether any eligible country was omitted, whether the threshold was applied consistently, and whether the inclusion list matches the underlying population used for the figure. | Country-by-country population extract; documented inclusion threshold and application notes; consolidation workbook showing all included jurisdictions; review sign-off confirming completeness against the source population. |
| For staff working across more than one country, we used the relevant local legal definitions to classify employee types, then rolled the country figures up into the reported totals. | An assurer may challenge whether local definitions were applied correctly, whether cross-border workers were treated consistently, and whether the roll-up from local files to the reported total is traceable. | Method note on local-law definitions used; country source files; mapping or reconciliation from local classifications to the reported totals; evidence of review of edge cases and exceptions. |
| We calculated the turnover percentage for permanent staff using the agreed leaver count over the average workforce for the period, and we reported it for the same reporting window as the rest of the data. | An assurer may probe the numerator definition, the averaging method, the period boundary, and whether the calculation was performed on a consistent basis across the dataset. | Calculation workbook with formulae; source leaver report; average headcount support; period cut-off rules; management review evidence and recalculation checks. |
| We presented the workforce information in a format that fits the reporting framework, using either a table or narrative where permitted, and kept the layout consistent with the rest of the report. | An assurer may assess whether the chosen presentation is allowed, whether the same data appear consistently across sections, and whether the format obscures or distorts the underlying numbers. | Final report draft; formatting decision note; cross-reference to source schedules; editorial review comments; sign-off confirming the presentation matches the approved data set. |
| We documented how the employee data were compiled, including the main assumptions, data sources, and any context needed to interpret the figures. | An assurer may look for gaps in the method description, unsupported assumptions, missing context, or a lack of clarity over how the numbers were assembled. | Methodology paper; data lineage or process map; assumptions log; contextual narrative used in the report; evidence of internal review of the method disclosure. |
| We verified the total workforce count by headcount and included a split by gender, using the same source population throughout. | An assurer may test whether the total and the gender split reconcile, whether the population basis is consistent, and whether any staff were double-counted or excluded. | Headcount extract; gender breakdown report; reconciliation showing totals equal the sum of the split; source system screenshots or exports; review and approval evidence. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
Lacunes fréquentes
Erreurs à éviter lors de la collecte des données
Wrong data ownerPeople teams sometimes ask the wrong function for the figures, instead of the group that actually holds headcount and joiner-leaver records.
Framework language used in the requestA vague ask in reporting jargon can leave the business unsure whether you mean the payroll view, HR roster, or another internal headcount source.
Scope not fixed up frontTeams can start collecting without agreeing which entities, locations, and worker groups sit inside the population, so the final set is inconsistent.
Timing basis not alignedData gets pulled from different dates or cut-off points, which makes the employee counts and movement figures impossible to compare cleanly.
Counting methods mixed togetherOne team may use a snapshot count while another uses an average or period total, so the numbers do not sit on the same basis.
Source labels stripped awayWhen extracts are copied into spreadsheets, the original field names and category labels are lost, making it hard to trace what each number came from.
Groups merged that should stay separatePermanent staff, fixed-term staff, and zero-hours or similar arrangements can be blended into one bucket, which hides the split needed for the disclosure.
Evidence trail incompleteThe pack may contain numbers but no supporting metadata, such as source system, extract date, or version, so the figures cannot be checked later.
No review sign-off recordedA draft can move forward without a named reviewer confirming the figures, leaving no clear trail of who checked the data before it was used.
Là où un jugement professionnel est souvent nécessaire
Set the workforce boundary when businesses join or leave mid-yearChoose a clear cut-off for adding or removing people after a purchase, sale, or closure, then explain whether the headcount and leaver figures reflect the position at period end or a different agreed date basis.
Align local job categories before counting permanent, fixed-term, and variable-hours staffWhere country HR systems use different labels, map them to one internal classification rule and disclose the mapping so readers can see how local contract types were grouped for the report.
Decide how to treat people on the edge of the workforce perimeterState whether you include agency workers, contractors, interns, apprentices, or other borderline groups only when they sit inside your own people records and explain any exclusions or partial inclusion rules.
Choose one timing basis for the year-end workforce snapshotIf staffing moves around the reporting date, explain whether the totals come from a single date, an average, or another consistent cut-off, and keep the same basis across the related workforce breakdowns.
Separate measured counts from estimates where records are incompleteWhen some locations cannot provide a full count, use a documented estimate method, identify which figures are estimated, and explain the main assumptions and any known limits on accuracy.
Keep leaver and turnover calculations on the same population basisMake clear whether departures are counted from the same people set used for the headcount, and disclose the formula used so the turnover percentage can be reconciled to the leaver number.
Handle privacy limits by grouping small country or gender cellsIf a split would expose individuals, combine small groups or suppress a cell and explain the aggregation rule so the published breakdown still protects personal data.
Round consistently and explain any small differencesApply one rounding rule across totals and splits, then note that minor mismatches may arise from rounding so readers do not expect every subtotal to tie exactly.
Exemples
Exemples illustratifs
Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.
Illustrative (synthetic) example — Food processing
: we would show our workforce by sex, contract type and country, alongside joiners and exits for the period. The figures below are internally consistent and are presented as a simple example of how we might report this information.
This example shows a compact workforce snapshot split by gender, employment status and location, with movement through the year shown as leavers and the resulting churn rate.
Illustrative workforce profile and movement (people / %)
| Category | Women | Men |
|---|---|---|
| Total workforce | 420 | 380 |
| Permanent staff | 360 | 310 |
| Fixed-term staff | 40 | 50 |
| Staff on variable-hours arrangements | 20 | 20 |
| Leavers during the period | 30 | 20 |
| Turnover rate (%) | 7 | 5 |
Illustrative (synthetic) example — Logistics
: we would present our headcount split by sex, contract form and country, then show how many people left and the related churn percentage. The numbers below are made up for training purposes and are internally consistent.
This example uses a different sector and a different workforce mix, but still covers the same required data points in a single quantitative table.
Illustrative workforce profile and movement (people / %)
| Category | Women | Men |
|---|---|---|
| Total workforce | 260 | 340 |
| Permanent staff | 210 | 260 |
| Fixed-term staff | 30 | 50 |
| Staff on variable-hours arrangements | 20 | 30 |
| Leavers during the period | 18 | 22 |
| Turnover rate (%) | 7 | 6 |
Rapports d’entreprises
Comment les entreprises publient S1-5 en pratique
Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.
Amadeus IT Group, S.A.
Hotels, Restaurants, Leisure, Tourism Services · Spain · 2025
Amadeus IT Group's 2025 Non-Financial Report provides detailed gender distribution data for employees, showing 61.7% male and 38.3% female representation, with permanent contracts accounting for 99.7% of employment (p.98, p.99). The report also includes headcount figures by gender and employment type, such as full-time and part-time breakdowns (p.99, p.190). However, no numeric or narrative evidence was found regarding other sustainability disclosure elements, limiting insight into broader non-financial performance aspects.
UPM-Kymmene Oyj
Forest and Paper Products · Finland · 2024
UPM-Kymmene Oyj's 2024 Annual Report provides detailed numeric data on employee headcount by region and contract type, showing a total of 15,827 employees with 14,601 permanent employees across Americas, Asia, Europe, and the rest of the world (p.110). The report also includes gender distribution figures, indicating 3,835 female and 11,989 male employees, with a small number classified as other or not reported (p.109). However, the report lacks narrative explanations or percentage values related to workforce diversity or other qualitative aspects of the disclosure, as no quotable narrative or percentage evidence was found.
EDP, S.A.
Electric Utilities / IPP / Energy Traders · Portugal · 2025
EDP, S.A.'s 2025 Integrated Annual Report provides detailed numeric data on employee headcount by gender and disclosure status, showing totals of 11,865 and 12,596 employees in different sections (p.149). The report also includes figures on permanent employees by gender and category (pp.150-151) and mentions employee satisfaction engagement percentages by gender (p.531). However, the report lacks narrative explanations or qualitative context regarding these figures, and no quotable narrative items or percentage values beyond engagement scores were found.
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Essayez
Comment préparer S1-5 ?
Quelles données dois-je collecter ?
Où voir un exemple issu d’un rapport réel ?
Quelles erreurs éviter ?
2 réponses gratuites
Vérifiez votre compréhension
Scénarios à travailler
A group HR team is closing the year-end people data pack. One subsidiary has 120 staff on open-ended contracts, 18 on fixed-term contracts, and 7 people on zero-hours arrangements; the team also has location data for each person.
QHow should the preparer decide what to pull together for the workforce-structure note, and how should the categories be kept separate?
Afficher la réponse type →Masquer la réponse ↑
The preparer should present the overall headcount and then break it down by contract type, keeping the three work arrangements distinct rather than blending them into one figure. The location split should also be shown so readers can see where the workforce sits across countries, using the same reporting date and population basis throughout.
Pourquoi c’est important · Use one consistent employee population, then separate it into the required slices instead of mixing categories.
A business has 84 employees in total. Of these, 50 are women and 34 are men, but 6 people work across two countries during the year and the payroll team is unsure whether to show them once or twice.
QWhat is the right judgement on the gender and country breakdowns when a person has more than one work location?
Afficher la réponse type →Masquer la réponse ↑
The gender split should add back to the total employee count, so the 50 and 34 should reconcile to 84. For the country view, the preparer should use a clear and consistent rule for assigning each person to the relevant country basis used in the report, rather than counting the same person twice; the chosen approach should be applied consistently across the disclosure.
Pourquoi c’est important · Each breakdown needs a clear rule so the parts do not overstate the total.
A retailer has 260 employees at year-end. It also uses 40 agency workers, but they are paid by the agency and are not on the company payroll; meanwhile, 22 employees are on fixed-term contracts and 12 are on zero-hours arrangements.
QShould the agency workers be included in the core workforce structure figures, and how should the other contract groups be handled?
Afficher la réponse type →Masquer la réponse ↑
The core workforce note should focus on the organisation’s own employees, so agency workers paid and employed by another entity should not be folded into the employee totals. The 22 fixed-term staff and 12 zero-hours staff should be shown within the employee breakdown because they are part of the company’s own workforce structure.
Pourquoi c’est important · Keep the disclosure centred on the organisation’s own employees, not outsourced labour.
A manufacturer has 310 employees at the reporting date. During the year, 28 employees left and 14 new people joined, but the HR system also shows 9 internal transfers between sites; the team is unsure whether the turnover figure should include the transfers.
QWhat should the preparer count as leavers, and how should the turnover percentage be worked out?
Afficher la réponse type →Masquer la réponse ↑
Only people who actually left the organisation should be counted as leavers, so internal moves between sites do not belong in that number. The turnover percentage should then be calculated from the leaver count against the chosen employee base for the period, using one consistent method so the percentage matches the leaver figure and the total workforce data.
Pourquoi c’est important · Turnover is about exits from the organisation, not movement within it.
Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
S1-5
au sein de ESRS S1 : Own Workforce
Connexes et exploration
Policies (Own Workforce) → FicheSocial Protection → FicheDisabilities → FicheTraining → FicheHealth & Safety → Fiche
Parcourir toutes les informations →
Plus dans ESRS S1 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
FAQ
Questions auxquelles cette page répond
What data do I need to prepare for S1-5 Own Workforce before I start drafting the disclosure?+−
Use the page’s datapoint list as your starting checklist: workforce count, gender breakdown, workforce by country, open-ended staff, fixed-term staff, zero-hours staff, people who left, and staff turnover rate. The page also includes a step-by-step preparation section to help you organise the work.
How should I scope the S1-5 Own Workforce data so I do not miss a workforce group or country?+−
The page points you to workforce count, country breakdowns, and contract-type splits, so scope should be set around those data cuts before drafting. Use the preparation steps and the workbook to make sure the same scope is applied consistently across the disclosure.
Who should own the S1-5 Own Workforce data collection in practice: HR, ESG, or another team?+−
The page is designed for sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should be assigned to the team that can evidence the underlying workforce data and explain the method. The workbook and evidence-pack sections are there to help you coordinate that ownership.
What evidence should I keep ready for assurance on S1-5 Own Workforce?+−
The page includes an evidence pack with five items and six assurance claims to verify, each framed around claim, risk, and evidence. Use those sections to build a file that shows where the numbers came from and how they were checked.
What are the six assurance claims I should check for S1-5 Own Workforce?+−
The page says there are six assurance claims to verify, organised by claim, risk, and evidence. It does not list them in the source provided here, so you should use the page’s assurance section directly rather than relying on memory.
How do I use the Prep & Assurance workbook for S1-5 Own Workforce?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to support preparation and assurance readiness. Use it alongside the step-by-step guidance, evidence pack, and common-gaps section to turn raw workforce data into a draft disclosure.
What is the printable Library Card for S1-5 Own Workforce used for?+−
The Download Centre includes a printable Library Card in .pdf format, so it is meant as a quick reference companion to the main page. Use it to keep the key datapoints, assurance points, and drafting prompts to hand while you work.
How do I turn the S1-5 Own Workforce data into a draft disclosure?+−
The page has a draft-output section with visualisation ideas, narrative starters, and a content-index line to help you move from data to text. Start with the quantitative table, then use the narrative prompts to explain the main movements and any notable patterns.
What are the common reporting gaps or mistakes to avoid in S1-5 Own Workforce?+−
The page includes a list of common reporting gaps and mistakes, so it is meant to help you spot issues before finalising the disclosure. Use that section as a pre-submission check against your data, scope, and evidence pack.
Can I use the synthetic illustrative example disclosures to build my own S1-5 Own Workforce table?+−
Yes, the page includes synthetic illustrative examples with a quantitative table to show how the disclosure can look in practice. Treat them as examples only and make sure any figures you prepare are internally consistent and based on your own data.
Autres questions auxquelles cette page peut aider
S1-5 Own Workforce checklist: what should be in my evidence pack before assurance?How do I calculate staff turnover rate for the S1-5 Own Workforce disclosure using the page workbook?What should the S1-5 Own Workforce narrative say if the workforce mix changed during the year?How do I split S1-5 Own Workforce data by country and contract type without double counting?What is the best way to assign HR and ESG responsibilities for S1-5 Own Workforce reporting?How do I use the content-index line in the S1-5 Own Workforce draft output?What visualisation ideas does the S1-5 Own Workforce page suggest for the disclosure?Which workforce datapoints are required to prepare the S1-5 Own Workforce page in practice?How do I use the from company reports table on the S1-5 Own Workforce page?What are the most common mistakes in S1-5 Own Workforce reporting that the page warns about?How should I document the source of workforce count and gender breakdown for S1-5 Own Workforce?What does the step-by-step how to prepare section cover for S1-5 Own Workforce?
Aller plus loin · S1-5
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Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
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