Vai al focus dell’informativa

Biblioteca delle disclosureGuida pratica per ogni informativa di rendicontazione

ESRS S2: Workers in the Value Chain·Disclosure Requirement S2-4

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 attesa
··· In revisione Revisione editoriale in corso Predisposto a partire da fonti ufficiali e da evidenze di report pubblicati. Non è ancora registrato un approvatore, quindi la pagina non riporta una firma. Usala insieme alla fonte ufficiale European Commission finché la revisione è in corso.

Standard

ESRS S2: Workers in the Value Chain

Disclosure Requirement S2-4 · 2026-5010-final

In vigore

2027-01-01

Fonte ufficiale: Apri ↗

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 being used in practice. In plain terms, it is about showing what the organisation is trying to improve, why those aims matter, and how far progress has gone against them. The focus is on being specific enough that a reader can understand the target, the intended outcome, and whether the organisation is on track.

Practically, the reporting should cover the organisation’s own operations and workforce in a way that is not limited to a few headline sites or isolated initiatives. The key question is whether the targets apply across the relevant parts of the business, how they are monitored, and whether they reflect the main social issues affecting workers. If a target only covers part of the organisation, that limitation should be clear.

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 setting details Record the actual target value, including the metric, the unit, the direction of change, and any threshold or end-point used so the target can be understood on its own. Approved target register, board or management paper, target tracker, or strategy document showing the agreed figure and how it is defined. Sustainability / strategy
Coverage of suppliers State exactly which supplier group, category, or other subset the target applies to, including any exclusions or boundaries used to define the covered population. Supplier segmentation file, procurement policy, scope note, or target methodology showing the covered categories and any exclusions. Procurement / supply chain
Starting point value Capture the starting value used for the target, with the same metric, unit, and population as the target itself, and note the date or period it relates to. Baseline calculation file, prior-period report, source-system extract, or methodology note showing the original value and the period used. Finance / data analytics
Delivery timetable Set out the planned timing for the target, including the start point, milestone dates, and the final date or review point used to judge progress. Target roadmap, project plan, implementation schedule, or approved timeline in the strategy pack. Programme management
Metric alignment Show which performance measure the target is linked to, and make clear how the target connects to that measure so the relationship is unambiguous. KPI dictionary, performance dashboard, methodology note, or reporting pack showing the named measure and the linked target. Performance reporting
+ Mostra i sotto-elementi di S2-4 (checklist di lavoro LRA)

Come prepararla

Set the boundary first: decide which supplier groups or categories are in scope for the target, and make that scope explicit in your working papers.
Define the target itself in business terms: state what outcome you are aiming for, and link it to the relevant performance measure you will use to track it.
Fix the starting point: identify the baseline you will compare against, and keep the source data or assumptions that support that starting point.
Pin down the timing: record the period or milestone by which the target is meant to be reached, and keep the evidence that supports that timetable.
Gather the support for the numbers or narrative: collect the records, calculations, and explanations that show how the target, scope, baseline, timeline, and measure connect to each other.
Check the final draft against the official source: confirm you have covered every required element, note any exclusions or changes in approach, and resolve any gaps before sign-off.

Richiedi i dati

Request the supplier target details

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

What supplier-related targets do we have in place, and what are their scope, starting point, timing and link to our supplier performance measures?

Use your organisation’s own language first for supplier groups, categories, scorecards and performance measures, then map those terms to the disclosure fields. Keep the request in business terms your team already uses, and check the source material before sign-off.

Richiesta debole

Please provide the ESRS S2-4 targets, including scope, baseline, timeline and KPI linkage.

Perché non funziona: This uses framework language that many operational teams will not use day to day, so it is easy to answer incompletely or with the wrong internal records. It also does not tell the owner what practical evidence to pull or how to describe the target in their own terms.

Richiesta migliore

Please send the supplier target tracker for [reporting period]. For each target, include the supplier group or category covered, the starting point, the end date or milestone, and the scorecard or measure it sits against. Attach the tracker, approval note, or dashboard extract, and keep your team’s own labels so we can map them later. Please check the source material before sign-off.

Modello di e-mail formale
Subject: Request for supplier target details for [reporting period]

Hi [name/team],

We are pulling together the supplier target information for [reporting period]. Please send the details for any supplier-related targets your team manages, using your normal internal terms where possible.

For each target, please include:
- the supplier group or category covered
- the target statement in plain business language
- the starting point used
- the timing, including any end date or milestone
- the performance measure or scorecard link
- the system or file where the information is held
- the person who owns the target and the person who approved it

Please also attach any supporting material, such as a scorecard extract, target tracker, or approval note.

If you use different labels internally, please keep those labels and we will map them later. Please check the source material before sign-off.

Thanks,
[preparer name]
Versione breve per Teams / Slack
Hi [name/team] — could you send the supplier target details for [reporting period]? Please include the supplier group/category, target statement, baseline, timing, measure/scorecard link, and the source file/system. Use your usual internal terms and we’ll map them later. Please check the source material before sign-off. Thanks.

Esempi di settore

Retail

Contesto. The business tracks supplier performance for own-brand goods and logistics partners.

Richiesta adattata. Please send the target tracker for own-brand suppliers and logistics partners for [reporting period]. Include the supplier group covered, the starting point, the target date, and the scorecard measure used, such as delivery performance or corrective action closure. Attach the tracker or dashboard extract and keep your internal category names.

Esempio di risposta. Own-brand food suppliers; reduce repeat quality issues by 15%; baseline: 2024 issue rate; target date: Dec 2027; linked measure: quality scorecard; source: supplier dashboard; evidence: exported tracker and approval note.

Manufacturing

Contesto. The business manages targets for tier-1 and critical raw material suppliers.

Richiesta adattata. Please send the target details for tier-1 and critical material suppliers for [reporting period]. Include the supplier set covered, the starting point, the milestone date, and the operational measure linked to the target, such as audit closure or delivery reliability. Attach the target register or procurement report and use your normal supplier labels.

Esempio di risposta. Critical raw material suppliers; improve audit closure rate to 95%; baseline: 2024 closure rate of 82%; milestone: end-2026; linked measure: supplier audit tracker; source: procurement report; evidence: register extract and management approval.

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

Explain how each target was set out in practical terms, including the starting figure used, the business areas or supplier groups covered, the time period for delivery, and the performance measure used to track it.

Nota di contesto

Set out what the target figures mean in practice by showing the gap between the starting point and the intended outcome, and by clarifying which parts of the supply chain or other categories are included.

Dichiarazione sulle variazioni

If the target set has changed, explain whether the shift comes from a revised starting point, a wider or narrower scope, a different delivery date, or a change in the indicator used to follow progress.

Voce dell’indice dei contenuti

S2-4 Targets — [location / page] / [notes]

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per S2-4 — 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.

Gratis · Membri della Community

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
We set the baseline for the coverage figure using a clearly identified starting point, with the starting year or reference level documented before we calculated progress.An assurer will check whether the starting point was chosen consistently, whether the year or reference level is actually recorded, and whether later progress can be traced back to that same basis.Baseline worksheet or methodology note; source data showing the initial year or reference level; version history or approval record for the baseline; working papers linking the baseline to later reported progress.
We prepared the target so it can be read alongside the policy aim, the related actions and the KPI we use to monitor movement.An assurer will probe whether the target is genuinely connected to the stated policy intent and tracking measure, or whether the links were added after the fact and do not match the underlying plan.Target-setting paper; policy and action plan cross-reference; KPI definition sheet; internal mapping showing how the target, actions and metric fit together; meeting notes or approvals confirming the linkage.
We documented the basis used to shape the target, including the method we applied, the main assumptions, whether any legal duty drove it, the scenario used where relevant, the data sources relied on and why the target fits the wider policy direction.An assurer will test whether the target was built on a transparent and supportable basis, whether assumptions are reasonable, and whether the stated sources and scenario actually underpin the figure disclosed.Target methodology paper; assumption log; legal review or compliance note where relevant; scenario analysis file if used; source-data pack; internal sign-off showing the target is aligned with the policy direction.
We stated the intended outcome in a way that shows the level we are aiming for, the unit or measure used, and whether the target is expressed as an absolute amount or as a proportion/change.An assurer will check that the target is numerically or qualitatively clear, that the unit of measure is unambiguous, and that the target type matches the way progress is being reported.Disclosure draft; target register; metric definition document; calculation model showing the unit and whether the target is absolute or relative; review notes confirming the wording is consistent with the underlying records.
We set out the time frame for the target, including the end date or period and any stepping-stone dates we use to monitor delivery.An assurer will look for whether the dates are specific, whether interim checkpoints are real rather than illustrative, and whether the timeline is consistent across the report and supporting papers.Target timetable; project plan or roadmap; board or management approval showing the end date and any interim checkpoints; consistency check between the disclosure and internal planning documents.
We used input from workers in the relevant chain, their recognised representatives or other credible proxies when shaping the target, monitoring progress and learning what needed to change.An assurer will probe whether engagement actually happened, whether the people consulted were appropriate, and whether the feedback influenced the target or tracking approach rather than being a box-ticking exercise.Engagement logs; consultation notes; records of meetings with worker representatives or proxies; summary of feedback and management response; evidence showing how the input affected the target or monitoring approach.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

The information is presented without a date or as-at point.
The scope or boundary of the statement is left undefined.
Key terms are used inconsistently across the report.
Material changes since the previous period are not disclosed.
Assertions are made without supporting detail or a source record.
Boilerplate is used that does not actually answer what is asked.

Lacune ricorrenti

Errori da evitare nella raccolta dei dati

Wrong ownerThe team asks someone who does not hold the target data in their day-to-day work, so the figures come back second-hand and unverified.
Framework language onlyPeople ask for the information using reporting jargon instead of the business terms the owner uses, and the answer does not match the organisation’s own records.
Unclear scopeNo one states which supplier groups or categories are in or out, so different teams collect different populations and the result cannot be compared.
+ Mostra 6 in più

Dove serve spesso un giudizio professionale

Set the target boundary after a buy, sale, or reorganisationIf the supplier group or category mix changes because of acquisitions, disposals, or internal restructuring, explain whether the target now follows the new operating boundary or stays anchored to the earlier one, and show how the baseline and timeline were adjusted.
Handle country-by-country definitions with one internal ruleWhere the same supplier type or category is described differently across markets, choose one internal mapping rule, apply it consistently, and explain the translation so readers can see how the target scope was built.
Decide how to treat suppliers sitting just inside or outside scopeFor suppliers, categories, or spend lines near the edge of the chosen scope, state the inclusion rule you used, why it was chosen, and whether any borderline cases were grouped, excluded, or tracked separately.
+ Mostra 5 in più

Esempi

Esempi illustrativi

Sintetici, scritti da LRA: non provengono dal report di un’azienda né dal testo di uno standard.

Illustrative (synthetic) example — Food processing

We set a time-bound reduction aim for the supplier issue we track, using our 2024 position as the starting point and measuring progress against the same indicator each year.
- Our baseline is 42 confirmed supplier cases in 2024, covering direct suppliers and the highest-risk raw-material categories in scope.
- The target is 25 cases by 2027, and we will judge delivery through the same supplier-risk KPI used in our management reporting, so the measure stays aligned with our internal dashboard.

This example shows how a company can describe a supplier-related target in plain language while still covering the starting point, the coverage boundary, the deadline, and the linked KPI.

Illustrative (synthetic) example — Apparel retail

We have a staged plan to reduce the labour-rights issue we monitor across our own-brand supply chain, and we will track it with the same metric used in our quarterly risk review.
- Our starting point is 18 verified supplier incidents in 2023 across tier 1 factories and nominated fabric mills.
- We aim to bring that down to 9 incidents by 2026, with progress assessed against the supplier-conduct KPI that feeds our internal scorecard.

This example shows a different sector and a different target design, while still making clear the baseline, the supplier coverage, the end date, and the KPI used to follow progress.

Report aziendali

Come le aziende rendicontano S2-4 nella pratica

Esempi di prassi di rendicontazione completa e parziale. Sono analisi basate sulle evidenze, non modelli da copiare.

Report reali pubblicati
Coca-Cola HBC AG
Food and Beverage Processing · Switzerland · 2024
Apri il report →
Coca-Cola HBC AG’s Sustainability Statement 2024 includes some contextual references to targets, their duration, baselines, and alignment with international initiatives on pages 72, 73, 78, 120, and 132, but these references do not clearly disclose specific datapoints related to the disclosure (p.72, p.73, p.78, p.120, p.132). The report mentions the company’s policy to develop relationships with suppliers sharing similar ethical values (p.113), yet no concrete performance data or clear target descriptions are provided. Several expected datapoints are missing or not found, leaving the disclosure incomplete or unclear.
Poste Italiane S.p.A.
Banks / Diverse Financials / Insurance · Italy · 2024
Apri il report →
Poste Italiane S.p.A.'s Annual Report 2024 includes references to targets, baselines, and results achieved within the reporting year, mentioned on pages 281, 273, 296, 308, and 381, indicating some level of performance tracking. Specific key performance indicators (KPIs) related to turnover and capital expenditures are noted on page 281, with coverage figures provided on pages 273 and 281. However, no clear narrative or detailed explanation of these disclosures is found in the report, as no quotable evidence or comprehensive narrative items are present.
LANXESS Aktiengesellschaft
Chemicals · Germany · 2025
Apri il report →
LANXESS Aktiengesellschaft’s Corporate Sustainability Report 2025 provides a baseline value of 861 metric tons for a target set with the base year of 2024, as noted on page 50. The report also references Scope 1, 2, and 3 greenhouse gas emissions, including details on raw materials purchased from suppliers (p.73), and transportation emissions in upstream and downstream categories (p.38). However, no additional specific narrative items or detailed quantitative data related to the disclosure were found elsewhere in the report.

Confronta affiancati →

✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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.

Prova Come preparo S2-4? Quali dati devo raccogliere? Dove posso vedere un esempio da un report reale? Quali errori devo evitare?
2 risposte gratuite

Verifica la tua comprensione

Scenari da affrontare

A procurement team has set a goal to reduce serious labour-rights incidents in its direct supplier base, but the draft note only says the aim is to “improve supplier standards” and does not say which supplier group is covered. The team also has a baseline from last year, but it is not yet linked to the target statement.

DWhat should the preparer do before sign-off so the target can be understood and traced properly?
Mostra la risposta modello →

A company has announced a supplier-wellbeing target for 2030, but the draft report gives no date by which progress should be achieved and no interim milestone. The underlying KPI is tracked monthly, yet the narrative does not say how that measure connects to the target.

DHow should the preparer handle the timing and KPI connection in the disclosure?
Mostra la risposta modello →

The sustainability team has two supplier-related targets: one for training completion among high-risk suppliers and another for audit follow-up closure. The draft combines them into one paragraph, but it is unclear whether both targets share the same baseline or whether each has its own starting point and timetable.

DWhat judgement should the preparer make about presenting multiple targets?
Mostra la risposta modello →

A business has set a target to increase responsible sourcing coverage across selected supplier categories, but the draft wording uses internal jargon and does not explain whether the target applies to all suppliers or only certain groups. The KPI is mentioned, but the report does not show how it relates to the target value.

DWhat is the best way for the preparer to frame the target disclosure so it is understandable to a reader outside the team?
Mostra la risposta modello →

Riferimenti al framework

Requisiti ESRS pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

ESRS

S2-4

all’interno di ESRS S2: Workers in the Value Chain

Apri la fonte ufficiale →

Correlati ed esplora

Altro in ESRS S2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

FAQ

Domande a cui risponde questa pagina

How do I use the S2-4 page to prepare a disclosure on workers in the value chain?+
What data do I need to collect for S2-4 before I can draft the disclosure?+
How should I define the scope for S2-4 workers in the value chain?+
Who should own the S2-4 disclosure process in practice?+
What should I include in the evidence pack for S2-4 assurance readiness?+
What are the common mistakes to avoid when drafting S2-4?+
How do I use the synthetic example disclosures on the S2-4 page?+
Can I use the S2-4 workbook to build my draft disclosure?+
What is the printable Library Card for S2-4 used for?+
How do I turn the S2-4 page content into a draft narrative?+
Where can I find real company examples for S2-4 workers in the value chain?+

Altre domande in cui questa pagina può aiutare

Approfondisci · S2-4

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.

Explore the ESRS / CSRD course →
Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
/it/knowledge-hub/disclosure-cards/esrs-s2-4/