ESRS S1: Own Workforce·Disclosure Requirement S1-4
Targets
Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.
Passaporto pubblicato
Revisione in attesaStandard
ESRS S1: Own Workforce
Disclosure Requirement S1-4 · 2026-5010-final
Ultima revisione
—
Materiale didattico LRA · Non emesso né approvato da European Commission
Focus dell’informativa
This disclosure asks an organisation to explain the social targets it has set for its own workforce, and how those targets are meant to drive improvement over time. In practice, the report should make clear what the target is, what it covers, the time frame, and how progress will be tracked. The emphasis is on showing that the organisation has defined a clear direction for workforce-related outcomes rather than simply listing general ambitions.
The practical focus is on whether the targets are relevant to the organisation’s actual workforce footprint and management approach, not just to a few visible sites or headline initiatives. Readers should be able to understand if the target applies across the whole workforce or only certain locations, functions, or employee groups, and whether any exclusions or phased coverage are intentional. The explanation should help users judge how complete and operational the target-setting approach really is.
Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.
Prima di iniziare
Prima di iniziare
Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.
Preparazione
Informazioni chiave da preparare
| Campo da preparare | Cosa rilevare | Suggerimento sull’evidenza | Responsabile |
|---|---|---|---|
| Target values | Record the specific end-state figures the organisation says it is aiming to reach, including the metric, the target level, and whether it is an absolute or relative aim. | Approved target-setting paper, strategy deck, KPI tracker, or board paper showing the stated target and metric definition. | Strategy / Sustainability |
| Coverage boundary | State exactly which parts of the business, entities, sites, or workforce groups are included in the reported item, and which are left out. | Reporting boundary memo, consolidation schedule, organisational chart, or scope note used for the disclosure. | Finance / Sustainability Reporting |
| Starting point | Capture the reference figure and date used as the starting point for tracking progress, together with the metric definition used at that point. | Baseline calculation file, prior-year report, source-system extract, or methodology note showing the chosen reference period and value. | Finance / Data Analytics |
| Delivery timetable | Set out the planned dates or milestones for reaching the target, including any interim checkpoints and the final completion point. | Roadmap, implementation plan, programme timeline, or milestone tracker approved by the responsible team. | Programme Management / Strategy |
| Workforce metrics | Provide the key people measures the organisation uses to track workforce performance, using the same definitions and population used in internal reporting. | HR dashboard, people analytics pack, payroll extract, or KPI definitions document showing the exact measures and calculation basis. | HR / People Analytics |
Come prepararla
Richiedi i dati
Request the people target details and supporting evidence
Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.
What people-related targets has the organisation set, and what are the scope, starting point, timing and people metrics behind them?
Use your organisation’s own language first (for example, people goals, workforce plans, talent commitments or people metrics), then map those terms to the disclosure fields. Keep the request in the wording your internal owner already uses, and check the source material before sign-off.
Richiesta debole
Please send the ESRS S1-4 targets, including scope, baseline, timeline and HR KPIs.
Perché non funziona: This uses framework language that many internal owners will not use day to day, so it can slow down the request and produce answers that are hard to map. It also does not tell the owner what evidence to attach or how to describe the target in their own terms.
Richiesta migliore
Please send your people goals for [reporting period] in the wording your team already uses. For each one, include the group covered, the starting point, the measure being tracked, the target date or milestone, the source system or file, any exclusions or restatements, and the approval trail. Please attach the dashboard, plan or paper that supports it.
Modello di e-mail formale
Subject: Request for people target details and evidence for [reporting period] Hi [name], We are preparing the sustainability reporting pack and need the people target information for [reporting period]. Please send the details in your own internal wording first, then we will map them to the reporting fields. Could you please provide: - the target name or internal label; - the group or workforce segment covered; - the starting point used; - the measure being tracked and the direction of change; - the target date or milestone(s); - the method used to calculate or track progress; - the source system or file; - any exclusions, assumptions or restatements; - the person who owns the target and the person who approved it. Please also attach or link the supporting evidence, such as the approved people plan, KPI dashboard, board paper, or management report. If helpful, you can use the attached response table. Please keep the wording in your team’s normal language and check the source material before sign-off. Thanks, [preparer name]
Versione breve per Teams / Slack
Hi [name] — could you share the people target details for [reporting period]? Please use your team’s normal wording first, then we’ll map it. We need the target name, who it covers, starting point, measure, timing, source system, exclusions, and the supporting file/link. Thanks.
Esempi di settore
Manufacturing
Contesto. The people team tracks shop-floor retention and supervisor development across plants.
Richiesta adattata. Hi [name] — for [reporting period], please share the plant people goals in your normal wording. For each goal, include the site or workforce group, starting point, measure, target date, source report, exclusions, and the approval note. Please attach the HR dashboard or plant performance pack.
Esempio di risposta. Target name: Reduce early attrition at Plant A; Workforce group: Production operatives; Baseline: 14.2% turnover in FY2024; Target value: 10.0%; Target date: 31 Dec 2026; Source: HR dashboard v3; Evidence: Plant A people pack, approved by HR Director.
Retail
Contesto. The people team monitors store manager progression and training completion across the store network.
Richiesta adattata. Hi [name] — please send the store people goals for [reporting period] using your team’s usual terms. Include the store group covered, starting point, measure, timing, source file, any exclusions, and the sign-off record. Please attach the people scorecard or management update.
Esempio di risposta. Target name: Increase store manager internal promotions; Workforce group: Store supervisors and assistant managers; Baseline: 22 promotions in FY2024; Target value: 30 promotions; Milestone: by Q4 FY2026; Source: talent tracker export; Evidence: quarterly retail people scorecard, approved by Head of Retail Operations.
Redigi la tua informativa
Note che trasformano i dati in un’informativa
Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.
Nota metodologica
Set out how the target was defined, including what it covers, the starting point used, the time horizon selected, and which workforce measures were used to support the disclosure.
Nota di contesto
Explain what the target means in practice by linking the intended end value, the baseline, the groups included in scope, and the employee metrics that help readers understand the workforce impact.
Dichiarazione sulle variazioni
If the figures move over time, describe whether the change reflects a revised target level, a broader or narrower coverage, an updated starting point, a different timetable, or movement in the underlying workforce indicators.
Voce dell’indice dei contenuti
S1-4 Targets — [location / page] / [notes]Centro download
Strumenti e moduli per la preparazione
Strumenti professionali di preparazione per S1-4 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
Preparazione all’assurance
Per ogni affermazione, verifica le evidenze
| Affermazione | Rischio | Evidenze da verificare |
|---|---|---|
| We can show how the target links back to the policies and actions we said we would use, so the figure is not presented in isolation. | An assurer will test whether the link is real and traceable, or whether the target was described without a clear connection to the underlying plan. | Target-setting paper; policy and action register; cross-reference in the draft report; internal sign-off notes showing the linkage was reviewed. |
| We kept a short note of the method and the main assumptions used when we defined the target, so someone else can understand how it was built. | The assurer may challenge whether the method was documented clearly enough, and whether any key assumptions were omitted or changed without explanation. | Methodology memo; assumption log; version history; working files showing how the target was calculated or framed; approval trail. |
| The reported target figure uses the same metric, unit and basis that we used internally, so readers are seeing the measure in the form we actually tracked. | The assurer will check for inconsistent units, mixed bases, or a target value that does not match the underlying KPI used in the source records. | KPI definition sheet; target schedule; calculation workbook; data dictionary; reconciliation between source data and the published wording. |
| We recorded the starting point and the reference year we used, so progress can be compared against the same baseline over time. | The assurer may probe whether the baseline was fixed before reporting, whether the base year is stated consistently, and whether later restatements were handled properly. | Baseline approval record; historic data extract; prior-period reporting pack; change log showing any restatements or rebaselining decisions. |
| We limited the target to the activities and locations we intended to include, and we documented any exclusions so the scope is clear. | The assurer will test whether the boundary was applied consistently and whether excluded sites, entities or activities should have been included. | Scope note; organisational boundary map; list of included and excluded operations; consolidation workbook; internal review comments on scope decisions. |
| We set out the end date and any interim checkpoints, so the timetable in the report matches the plan we used to manage delivery. | The assurer may question whether milestones were actually approved in advance and whether the published dates align with the underlying plan. | Target roadmap; milestone tracker; project plan; board or management approval; evidence of periodic progress reviews. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
Lacune ricorrenti
Errori da evitare nella raccolta dei dati
Dove serve spesso un giudizio professionale
Esempi
Esempi illustrativi
Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.
We set a 2028 goal to cut our hourly-paid workforce turnover from a 2024 starting point of 18% to 12%, covering all permanent employees in our manufacturing sites and distribution centres.
- The baseline is the 2024 figure, measured across 4,500 employees in scope.
- Progress is tracked through people metrics that include voluntary leavers, internal moves, training completion and safety incidents; for 2024, 81% completed mandatory training, 14% moved into new roles and 2.4 recordable injuries were reported per 100 workers.
- The target is reviewed by the board each year, and we will update the plan if business changes affect the workforce covered or the delivery date.
Illustrative only; shows a target level, the starting point, the covered workforce, the end date, and the human-capital measures used to monitor delivery.
We are aiming to raise female representation in our technical and project leadership population from a 2025 baseline of 27% to 35% by 2030, using the full global employee population as the reference group for the target.
- The starting point is 2025, when we had 2,000 employees in total and 540 women in the relevant roles.
- We monitor people-related indicators alongside the target, including hiring mix, promotion rates, retention and learning hours; in 2025, women made up 46% of new hires, 41% of promotions and 38% of leavers, while average learning time was 22 hours per employee.
- The target, scope, baseline and timetable are all set out in our internal workforce plan and are checked against these people metrics each reporting cycle.
Illustrative only; shows a quantified ambition, the population it applies to, the reference year, the deadline, and the workforce indicators used to follow progress.
Report aziendali
Come le aziende rendicontano S1-4 nella pratica
Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.
Chiedi all’assistente IA di Study Studio di questa informativa
Ottieni risposte pratiche per il tuo contesto di rendicontazione. Le prime due risposte sono gratuite: iscriviti gratis a LRA Community per continuare senza limiti.
Verifica la tua comprensione
Scenari da affrontare
A group has set a people-related target to cut voluntary leavers in its customer service teams by 15% by 2028. The draft note says the target applies to all staff, but the underlying plan only covers those teams and uses 2025 as the starting point.
A company has a target to increase internal promotion rates for women in management. The HR team can show the current promotion rate from 2024, but the draft report only says the target is to improve the rate and does not explain what figure the improvement is measured against.
A business has a target to raise the share of employees completing leadership training by 2030. The draft says the target is for the whole company, but the actual programme only covers first-line managers and the KPI is tracked separately for that group.
A preparer is drafting a target to reduce pay gaps for a defined employee population. The target is set for 2027, but the team has not yet agreed whether the baseline is the 2024 or 2025 pay review cycle, and the draft leaves both options open.
Riferimenti al framework
Requisiti ESRS pertinenti e informative correlate
Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.
ESRS
S1-4
all’interno di ESRS S1: Own Workforce
Correlati ed esplora
Altro in ESRS S1 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →
FAQ
Domande a cui risponde questa pagina
The page says to prepare target values, coverage boundary, starting point, delivery timetable and workforce metrics. Use those as the core inputs before you start drafting, then check the step-by-step preparation section for how to organise them.
Use it as a working sequence for collecting the disclosure inputs, checking scope and lining up the evidence before drafting. It is designed to help a sustainability, HR or data owner turn raw information into a disclosure-ready pack.
The page flags coverage boundary as one of the datapoints to prepare, so you should define what workforce population or organisational scope the disclosure covers and keep that consistent across the draft and evidence pack. The page does not add a formal definition, so use the explainer and workbook to align your internal approach.
The page treats both as required preparation inputs, so you should identify the baseline position and the timetable for delivery before writing the narrative. Keep the dates and milestones consistent with the figures you plan to disclose and with the evidence you retain.
The page says workforce metrics are part of the preparation set, but it does not prescribe a fixed metric list in the summary provided. Use the page’s explainer, example disclosures and workbook to see how the metrics are presented in practice and to match them to your own data.
The page is aimed at sustainability and ESG managers, HR teams, data owners and assurance reviewers, so ownership should sit with the person or team that can coordinate those inputs. In practice, assign one lead to pull together the data, evidence and draft, with clear support from HR and any other data owners.
The page says there is an evidence pack with five items for assurance readiness. Use that pack to show how the figures were built, what scope was used and what source documents support the disclosure.
The page says there are six assurance claims to check, each with a claim, risk and evidence prompt. Use them as a review list to test whether the disclosure is complete, consistent and backed by support before it goes to assurance.
The page includes a list of common reporting gaps and mistakes to help you avoid weak or inconsistent drafting. Use it as a final quality check against your data, scope and narrative before sign-off.
The Download Centre includes a Prep & Assurance workbook in .xlsx format, which is intended to help you organise the preparation and evidence steps. Use it to capture the disclosure inputs, track ownership and build an assurance-ready file.
Yes, but only as a synthetic example to show how the disclosure can be presented. The page says the example includes a quantitative table, so use it to understand structure and presentation rather than copying the figures or wording.
Altre domande in cui questa pagina può aiutare
Approfondisci · S1-4
Impara a preparare questa informativa dall’inizio alla fine
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Ottieni i tuoi strumenti per S1-4 — gratis
I tuoi strumenti di preparazione sono gratuiti per i membri di LRA Community e per gli studenti. Registrati una volta (è gratis) e il tuo download parte subito — insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.
Ci sei — il download sta per iniziare
Il file è in download. Anche il tuo Cabinet Community — con la Biblioteca delle informative, i modelli e l’assistente IA di LRA — è pronto.
Apri il tuo Cabinet →