ESRS S1: Own Workforce·Disclosure Requirement S1-7
Collective Bargaining & Social Dialogue
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 attenteNorme
ESRS S1: Own Workforce
Disclosure Requirement S1-7 · 2026-5010-final
Dernière révision
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Support pédagogique LRA · Non publié ni approuvé par European Commission
Objet de l’information
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.
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 |
|---|---|---|---|
| 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 |
Comment le préparer
Demander les données
Request the collective bargaining and employee representation data
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Demande faible
Can you send the ESRS S1-7 data for collective bargaining and social dialogue?
Pourquoi elle échoue : 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.
Meilleure demande
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.
Modèle d’e-mail formel
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]
Version courte pour 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.
Exemples sectoriels
Manufacturing
Contexte. A group with plants in several countries, some with union recognition and local employee committees.
Demande adaptée. 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.
Exemple de réponse. 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
Contexte. A retailer with stores, distribution centres, and a head office, using staff councils in some countries and local consultation groups in others.
Demande adaptée. 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.
Exemple de réponse. 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.
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 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.
Note de contexte
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.
Déclaration sur les variations
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.
Entrée de l’index de contenu
S1-7 Collective Bargaining & Social Dialogue — [location / page] / [notes]Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour S1-7 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
Lacunes fréquentes
Erreurs à éviter lors de la collecte des données
Là où un jugement professionnel est souvent nécessaire
Exemples
Exemples illustratifs
Synthétiques, rédigés par LRA — ils ne proviennent ni d’un rapport d’entreprise ni du texte d’une norme.
: 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 |
: 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 |
Rapports d’entreprises
Comment les entreprises publient S1-7 en pratique
Exemples de pratiques de publication complètes et partielles. Ce sont des analyses fondées sur des preuves, non des modèles à recopier.
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Scénarios à travailler
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.
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.
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.
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.
Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
S1-7
au sein de ESRS S1 : Own Workforce
Connexes et exploration
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
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Autres questions auxquelles cette page peut aider
Aller plus loin · S1-7
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