Библиотека раскрытийПрактическое руководство по каждому раскрытию в отчётности

ESRS S1: Own Workforce·Disclosure Requirement S1-13

Health & Safety

Q: How do I prepare disclosure S1-13 on own workforce using this page step by step?

Use the page’s step-by-step preparation section to work through the disclosure in order, then check the datapoints, evidence pack and common mistakes before drafting. It is designed as practitioner guidance, so you can use it to organise the work rather than treat it as an official source.

Q: What data do I need to collect for S1-13 own workforce before I start drafting?

The page says to prepare six datapoints: reporting coverage share, work-related deaths, work accident count, accident frequency rate, work illness cases and lost work days. Start by confirming which of these you can evidence and where each figure will come from.

Q: How should I define the reporting coverage share for S1-13 in practice?

The page flags reporting coverage share as a datapoint to prepare, but it does not give a formal definition or calculation method. Use the page’s preparation steps and evidence pack to make sure your chosen scope and calculation are documented and consistent.

Q: Who should own the S1-13 own workforce data collection and sign-off?

The page does not assign roles, so ownership needs to be set internally. In practice, this usually means agreeing who gathers the workforce data, who checks the evidence, and who signs off the draft before assurance.

Q: What evidence should I keep for assurance on S1-13 own workforce?

The page includes an evidence pack with five items to support assurance readiness, plus six assurance claims to verify. Use those as the basis for your file so each reported figure can be traced back to source records and review checks.

Q: What are the common mistakes to avoid when reporting S1-13 own workforce?

The page has a section on common reporting gaps and mistakes, so it is useful for a pre-submission check. Use it to spot missing data, weak evidence, unclear scope or inconsistencies before you finalise the disclosure.

Q: How do I use the S1-13 workbook download to build the disclosure?

The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf. Use the workbook to organise the datapoints, evidence and assurance checks, then use the page’s draft-output section to turn that into a disclosure.

Q: Can I use the synthetic example on the S1-13 page as a template for my own numbers?

Yes, as a structure only. The page says the example disclosures are synthetic and illustrative, so you can use them to see how the data table and narrative might look, but not as a source of real figures or requirements.

Q: What should the draft output for S1-13 own workforce include?

The page suggests visualisation ideas, narrative starters and a content-index line for the draft output. That gives you a practical starting point for turning the prepared data into a readable disclosure.

Q: Where can I find real company examples for S1-13 own workforce reporting?

The page includes a 'From company reports' table that links to real published reports where the topic is disclosed. Use it to see how others present similar information, while still building your own disclosure from the page’s guidance and your own evidence.

Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

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Опубликованный паспорт

Проверка ожидается

··· На проверке Идёт редакционная проверка Подготовлено по официальным первоисточникам и данным опубликованных отчётов. Утверждающий пока не указан, поэтому у страницы нет подписи автора. Пользуйтесь ею вместе с официальным источником European Commission, пока проверка не завершена.

Стандарт

ESRS S1: Own Workforce

Disclosure Requirement S1-13 · 2026-5010-final

Вступает в силу

2027-01-01

Официальный источник: Открыть ↗

Последняя проверка

—

Учебные материалы LRA · Не выпущено и не одобрено European Commission

Чтобы подготовить это раскрытие

6полей для подготовки 6утверждений для проверки 5областей доказательств 3примеров из отчётов

Суть раскрытия

This disclosure asks an organisation to explain how it manages health and safety for its own workforce and what the actual outcomes are. In practice, that means reporting the main risks, the controls and processes in place to prevent harm, and the results achieved over the reporting period, such as incidents, injuries, work-related ill health, and any serious events that show how effective the approach is.

The practical focus is on whether health and safety coverage is real and consistent across the organisation, not just at a few well-managed sites. Readers will want to understand whether the approach applies across all operations, locations and types of workers, how issues are identified and followed up, and whether the organisation can show that its system works in day-to-day practice rather than only on paper.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.

Прежде чем начать

Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.

Have you fixed the headcount base for the period, so the coverage percentage is calculated against the right group of workers? For deaths linked to work incidents or work-related illness, have you agreed which cases are included and which reporting period they sit in? Before counting injuries, have you settled what counts as a work accident in your organisation and whether the tally covers the full period you are reporting on? If you are using an injury rate, have you confirmed the hours base and the calculation method so the figure is built on the same work-hours measure throughout? For work-related illness cases, have you agreed the definition and source of the count, so the number can be traced back to a clear record? Have you decided how to total time away from work after incidents or illness, and whether the days are taken from a consistent internal source?

Подготовка

Ключевая информация для подготовки

Поле подготовки	Что зафиксировать	Подсказка по доказательствам	Ответственный
Reporting coverage share	The share of the relevant workforce or activity base that is included in the reported figure, using the same population and period as the underlying source data.	Coverage calculation file, source population definition, and reconciliation to the HR or operational system used for the denominator.	Sustainability reporting / HR analytics
Work-related deaths	A narrative summary of any deaths linked to work, separating those arising from accidents and those arising from illness, with the reporting period and affected population clear.	Incident log, occupational health records, investigation notes, and any internal fatality review or case file.	Health and safety
Work accident count	The number of reportable work accidents in the period, using the organisation’s agreed incident definition and counting method.	Incident register, investigation log, and monthly safety dashboard reconciled to the central incident system.	Health and safety
Accident frequency rate	The accident rate expressed per one million hours worked, using the same accident count and hours base for the same reporting period.	Safety KPI calculation sheet, accident count source, and hours-worked extract from payroll or timekeeping.	Health and safety / HR analytics
Work illness cases	The number of work-related illness cases recognised in the period, using the organisation’s agreed case definition and classification rules.	Occupational health case log, medical referral records, and case classification summary.	Occupational health
Lost work days	The total days lost because of work-related injury or illness in the reporting period, counted on the same basis used in the incident and absence records.	Absence records, incident case files, return-to-work notes, and the days-lost calculation worksheet.	Health and safety / HR

＋ Показать подпункты S1-13 (рабочий чек-лист LRA)

Как это подготовить

Set the reporting boundary first: decide which people and work locations are included in the figures, and make sure the same boundary is used for every measure in this disclosure.

Agree the counting rules before you start compiling data: define what will be treated as a fatal case, an accident, an illness case, and a lost-day event, so the numbers are built on one consistent basis.

Gather the source records that support each figure: incident logs, absence or case records, and any working-time data needed to calculate the accident rate per million hours and the coverage percentage.

Compile the required outputs in the format needed for the report: the coverage percentage, fatalities from accidents and illness, accident count, accident rate, illness cases, and lost days.

Record any exclusions, boundary changes, or method changes clearly, so a reviewer can see what was left out, what changed, and why the current figures are not directly comparable with an earlier period if that applies.

Check the completed disclosure against the official source before sign-off: confirm the boundary, definitions, calculations, and labels all match the underlying requirement and that nothing required has been missed.

Запросить данные

Request the health and safety incident data

Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.

What are the period-end health and safety figures we need to report for our own workforce and work activities?

Use your organisation’s own terms first, then map them to the reporting labels. For example, ask for your incident log, case register, absence records and hours worked data in the language your teams already use, rather than using framework wording in the request.

Слабый запрос

Please provide the ESRS S1:S1-13 health and safety metrics for the reporting period, including coverage, fatalities, accidents, accident rate, illness cases and lost days.

Почему он не работает: It uses framework language only, does not say which internal records to pull, and leaves the owner guessing about the population, source system, counting basis and exclusions. That makes it harder to return a usable, auditable pack.

Более удачный запрос

Please send the latest figures from your incident log, case register and absence records for [period] and [boundary]: fatal work-related events, accident cases, accident rate per 1m hours, work-related illness cases, lost days, and the coverage % for the group you track. Include the source file, the population covered, the counting method, the hours-worked basis, and any exclusions so we can map your terms to the reporting labels.

Шаблон официального письма

Subject: Request for health and safety data for [reporting period]

Hi [name/team],

I’m pulling together the health and safety figures for [reporting period] and need your latest data for [entity / site / business unit].

Please send, in your own working format if easier:
- the count of fatal events linked to work activities, including any cases tied to injury or illness;
- the number of accident cases;
- the accident rate calculated per one million hours worked, or the inputs needed to calculate it;
- the number of work-related illness cases;
- the number of lost days linked to those cases;
- the coverage percentage for the population included in your tracking.

Please also include:
- the period covered;
- the population and boundary used;
- the source system or file;
- the counting method;
- any exclusions or special cases;
- the person who prepared the data and the date it was last updated.

If you already have a report, export or dashboard extract, that is fine. Please attach the file or share the link and note any assumptions.

Thanks,
[preparer name]

Короткая версия для Teams / Slack

Hi [name] — could you send the latest H&S figures for [period] for [site/business unit]? I need: fatal work-related events, accident count, accident rate per 1m hours, illness cases, lost days, and the coverage % for the group you track. Please include the source file/system, boundary, counting method, and any exclusions. A dashboard export is fine. Thanks.

Отраслевые примеры

Manufacturing

Контекст. Multiple plants with shop-floor incidents, contractor activity and shift-based hours tracking.

Адаптированный запрос. Please send the latest plant H&S extract for [period] covering employees and contractors at [site(s)]. Include fatal work-related events, accident cases, accident rate per 1m hours, work-related illness cases, lost days, and the coverage % for the population in your plant dashboard. Please add the incident log export, hours worked basis from roster/timekeeping, and any exclusions such as off-site travel or legacy cases.

Пример ответа. Attached: plant dashboard export, incident log extract, roster hours file, and a note confirming the site boundary, the worker groups included, and the counting rules used for accidents, illness cases and lost days.

Financial services

Контекст. Office-based workforce with occupational health cases, travel-related incidents and central HR / H&S reporting.

Адаптированный запрос. Please send the latest workplace safety and occupational health figures for [period] across [entity / office locations]. Include fatal work-related events, accident cases, accident rate per 1m hours, work-related illness cases, lost days, and the coverage % for the population in your central tracker. Please include the tracker export, the hours worked basis used for office staff, and any exclusions such as commuting or non-work-related medical absences.

Пример ответа. Attached: central H&S tracker export, occupational health case summary, payroll hours basis note, and a short memo confirming the office boundary, the worker groups included, and the exclusions applied.

Составьте раскрытие

Заметки, которые превращают данные в раскрытие

Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.

Примечание о методике

Explain how the organisation defined the workforce population covered by the figures, how it counted deaths, accidents, illness cases and lost days, and how it calculated the accident rate per million hours.

Примечание о контексте

Set out what the figures say about the reach of the reporting population and the level of harm experienced in the period, including whether the numbers point to isolated events or a broader pattern.

Заявление о колебаниях

If any figure moved materially, describe the main operational or reporting reasons for the change, such as a shift in workforce coverage, a change in incident frequency, or a different mix of accidents and illness cases.

Запись в указателе содержания

S1-13 Health & Safety — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

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Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение	Риски	Доказательства для проверки
We included non-staff cases in the accident and fatality figures where they arose within the organisation’s own labour force.	An assurer will test whether the boundary really captures non-employees and whether those cases were counted consistently rather than omitted or double-counted.	Incident logs, investigation files, workforce boundary notes, consolidation rules, and the working paper showing how non-staff cases were identified and added to the totals.
We split the accident and fatality figures into separate lines for staff and non-staff so the two groups can be read apart.	An assurer will check whether the split is genuine, whether the categories are applied consistently, and whether the totals reconcile to the underlying incident records.	The reporting template, source incident register, classification guidance, reconciliation to the final table, and any review notes confirming the split between the two groups.
For the accident-rate calculation, we used standard hours that reflect paid leave and documented how those hours were estimated.	An assurer will probe whether the hours basis is reasonable, whether leave was treated consistently, and whether the estimation method could distort the rate.	Payroll or timekeeping extracts, the hours-estimation methodology, assumptions for leave, calculation sheets, and sign-off showing the basis used for the denominator.
We reported both the count and the rate for recordable accidents affecting our own workforce during the period.	An assurer will test whether the numerator and denominator are complete, whether the rate maths is correct, and whether the period boundary was applied properly.	Accident register, period cut-off checks, calculation workbook, source data extracts, and a review trail showing how the count and rate were derived.
We disclosed the number of calendar days lost by employees because of recordable accidents and recordable ill-health cases.	An assurer will check whether days lost were counted on a calendar basis, whether only employee cases were included, and whether the totals tie back to case records.	Case files, absence records, return-to-work records, day-count methodology, and a reconciliation from individual cases to the published total.
We counted employee cases of recordable work-related ill health for the reporting period and used the case register as the source.	An assurer will probe whether the health cases meet the internal recording rule used, whether duplicates were removed, and whether the period coverage is complete.	Occupational health records, case classification notes, the incident or health register, duplicate-check evidence, and the final tally working paper.

Пакет доказательств для подготовки

The governing policy or written commitment behind this disclosureA methodology / definition note setting out how the disclosure was scoped and preparedSource-system exports the figures or facts were drawn fromThe internal approval / sign-off record for the disclosure before publicationMinutes or records evidencing the relevant engagement or consultation

Типичные пробелы в отчётности

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.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong ownerThe request goes to a manager who does not hold the incident logs, so the team chases the wrong person instead of the operational owner who keeps the records.

Framework language onlyThe ask is written in reporting jargon, so site teams cannot match it to their own injury, absence, or case-tracking terms.

Unclear boundaryThe data pull does not state which sites, workers, or business units are in scope, so different teams count different populations.

＋ Показать ещё 6

Где часто требуется профессиональное суждение

Set the reporting boundary after buyouts and disposalsUse the same cut-off rule across the group for new and sold businesses, explain which sites or teams were added or removed, and note any effect on the headcount base, incident totals and hours used for the coverage figure.

Choose one working definition where local rules differIf countries or business units record injuries, illness or lost time differently, pick one group-wide method for the report, describe the local differences, and say how you converted the source records into one consistent set of figures.

Decide how to treat people close to the boundaryState whether you include contractors, agency staff, interns, temporary workers or other near-boundary groups in the safety data, and explain the rule used so readers can see who sits inside the count and who does not.

＋ Показать ещё 6

Примеры

Иллюстративные примеры

Синтетические, написаны LRA — это не выдержки из отчёта компании и не текст какого-либо стандарта.

Illustrative (synthetic) example — Manufacturing

: we report the share of our workforce covered by the figures below, alongside work-related deaths, injury events, injury frequency, illness cases and days lost. The numbers are internally consistent and shown for a single reporting period.

Use this as a model for a concise quantitative disclosure that brings together coverage and the main health-and-safety outcomes for the period.

Illustrative workforce health and safety summary (people / cases / days / %)

Measure	Women	Men
People covered by the reporting scope	4200	5800
Deaths from work-related causes	1	2
Injury events	48	72
Illness cases	6	9
Days lost	310	490

Illustrative (synthetic) example — Transport and logistics

: we set out the proportion of our people included in the data, then the period’s fatal outcomes, injuries, injury rate, sickness cases and time lost. All figures are internally consistent and intended purely for training.

Use this as a second model with a different sector and a different mix of figures, while still covering the same required datapoints.

Illustrative workforce health and safety summary (people / cases / days / %)

Measure	Direct employees	Agency workers
People covered by the reporting scope	3600	1400
Deaths from work-related causes	0	1
Injury events	35	15
Illness cases	4	2
Days lost	220	95

Отчёты компаний

Как компании раскрывают S1-13 на практике

Примеры полного и частичного раскрытия на практике. Это разборы на основе доказательств, а не готовые шаблоны для копирования.

Реальные опубликованные отчёты

Fluidra, S.A.

Electrical Equipment and Machinery · Spain · 2025

Открыть отчёт →

Fluidra’s 2025 Integrated Annual Report provides specific data on accident rates, showing a Total Recordable Incident Rate (TRIR) of 4.30 per million hours for employees and 12.29 for non-employees in 2025, with zero reported work-related health issue cases (p.208). The report also notes a decrease in employee injuries by 13% and details on lost time due to accidents, with 4 days lost for employees in 2025 (p.209, p.210). However, the report lacks clear narrative explanations or percentage values related to these figures, and some contextual information on accident rates remains unclear (p.208).

Assicurazioni Generali S.p.A.

Banks / Diverse Financials / Insurance · Italy · 2024

Открыть отчёт →

Assicurazioni Generali S.p.A.’s 2024 Annual Integrated Report provides a covered datapoint on the percentage of employees covered by health and safety measures as of 31/12/2024 (p.165). There is partial narrative context related to the number of fatalities, work-related accidents, and days lost to injuries or accidents, but no headline values are provided (p.107). Notably, the report lacks quotable evidence for other specific health and safety narrative items, leaving some aspects unclear or unreported.

Indra Sistemas, S.A.

Software and Services · Spain · 2025

Открыть отчёт →

Indra Sistemas, S.A.'s Sustainability Report 2025 provides a specific figure for the recordable work-related accident rate, reporting 1.7 cases per million hours worked for salaried employees and 0.8 for non-employees on page 125. The report also mentions fatalities due to work-related injuries and ill health for 2024 and 2025, though no detailed numbers are given on that page. However, the report lacks clear disclosure on the number of days lost to injuries, accidents, or fatalities, with only related context found on page 233, making this aspect unclear.

Сравнить бок о бок →

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Попробуйте Как подготовить S1-13? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?

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Сценарии для разбора

Your group has three subsidiaries and one joint operation. Two subsidiaries keep full incident logs, while the joint operation only shares quarterly summaries, so you can see the total headcount but not every worker covered by the same safety tracking method.

ВHow do you decide whether the coverage figure is ready to report, and what should you do if the tracking basis is not the same across all parts of the group?

Показать образцовый ответ →

A contractor working on your site dies after a workplace accident, and later in the year an employee dies from a work-related illness. The draft report team is unsure whether to separate these events or combine them in one line.

ВWhat is the right way to handle the fatality disclosure when the causes differ but both are work-related?

Показать образцовый ответ →

During the year, one site records 14 lost-time accidents and another records 6 more. The safety team also has the total hours worked and can calculate a rate, but the draft narrative only mentions the accident count because the rate looks small.

ВShould you report only the number of accidents, or also include the rate based on hours worked?

Показать образцовый ответ →

Your occupational health provider sends a year-end file showing 9 work-related illness cases, but two of those cases were first logged by HR and one was later reclassified as not work-related. The draft table still shows 9 because that was the first number received.

ВWhat should you do before finalising the illness figure and the lost-days figure linked to those cases?

Показать образцовый ответ →

Ссылки на стандарты

Соответствующие требования ESRS и смежные раскрытия

Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.

ESRS

S1-13

в составе ESRS S1: Own Workforce

Открыть официальный источник →

Связанное и другое

Policies (Own Workforce) → Карточка Social Protection → Карточка Disabilities → Карточка Training → Карточка Work-life Balance → Карточка Все раскрытия →

Больше в ESRS S1 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →

FAQ

Вопросы, на которые отвечает эта страница

How do I prepare disclosure S1-13 on own workforce using this page step by step?+

What data do I need to collect for S1-13 own workforce before I start drafting?+

How should I define the reporting coverage share for S1-13 in practice?+

Who should own the S1-13 own workforce data collection and sign-off?+

What evidence should I keep for assurance on S1-13 own workforce?+

What are the common mistakes to avoid when reporting S1-13 own workforce?+

How do I use the S1-13 workbook download to build the disclosure?+

Can I use the synthetic example on the S1-13 page as a template for my own numbers?+

What should the draft output for S1-13 own workforce include?+

Where can I find real company examples for S1-13 own workforce reporting?+

Другие вопросы, с которыми поможет эта страница

What is the fastest way to turn S1-13 own workforce data into a draft disclosure?How do I check whether my S1-13 own workforce dataset is complete enough for assurance?Which S1-13 own workforce datapoints should be in my evidence pack?How do I avoid common errors when calculating work accident frequency rate for S1-13?What should I put in the narrative starter for S1-13 own workforce?How do I use the printable Library Card for S1-13 own workforce?What does the S1-13 prep and assurance workbook help me organise?How do I document reporting coverage share for S1-13 own workforce?What assurance claims does the S1-13 page say I need to verify?How do I build a clean audit trail for S1-13 own workforce reporting?Can the S1-13 page help me benchmark against published company reports?What should I check before I finalise the S1-13 own workforce content-index line?

Углубиться · S1-13

Научитесь готовить это раскрытие от начала до конца

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 →

Как построена эта библиотека 312 опубликованных отчётов проиндексировано 63 171 страниц с постраничными ссылками 272 карточек раскрытий, созданных практиками

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Получите инструменты для S1-13 — бесплатно

Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.

	Отчёт A	Отчёт B	Отчёт C
Точка данных 1	✓ p.213	неясно	✓ p.87
Точка данных 2	✓ p.214	—	✓ p.90

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