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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 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 S1-7 · 2026-5010-final

En vigueur

2027-01-01

Source officielle : Ouvrir ↗

Dernière révision

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
+ Afficher les sous-éléments de S1-7 (liste de travail LRA)

Comment le préparer

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.

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]

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Outils et formulaires de préparation

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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

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 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.
+ Afficher 5 de plus

Là où un jugement professionnel est souvent nécessaire

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.
+ Afficher 6 de plus

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 — 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)

CategoryWomenMen
Workforce covered by collective arrangements — Europe18002200
Workforce covered by collective arrangements — North America9001100
Workforce covered by collective arrangements — Asia-Pacific600400
Employee representation — EEA15001700
Employee representation — non-EEA8001200
Works council in place10
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)

CategoryWomenMen
Workforce covered by collective arrangements — Europe1200800
Workforce covered by collective arrangements — Latin America300200
Workforce covered by collective arrangements — Middle East and Africa100100
Employee representation — EEA900700
Employee representation — non-EEA400300
Works council in place01

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.

Rapports réels publiés
Saipem SpA
Oil and Gas · Italy · 2025
Ouvrir le rapport →
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
Ouvrir le rapport →
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
Ouvrir le rapport →
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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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.

QHow should the team decide what to include when mapping coverage across the business?
Afficher la réponse type →

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.

QWhat is the right way to present the geographic picture so it is not misleading?
Afficher la réponse type →

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.

QShould the existence of that body still be considered when completing the employee-voice information?
Afficher la réponse type →

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.

QHow should the preparer handle the representation percentage and the works-council indicator?
Afficher la réponse type →

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

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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

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