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ESRS S1: Own Workforce·Disclosure Requirement S1-3

Actions & Resources

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

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Стандарт

ESRS S1: Own Workforce

Disclosure Requirement S1-3 · 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
10полей для подготовки 6утверждений для проверки 5областей доказательств 3примеров из отчётов

Суть раскрытия

This disclosure asks an organisation to explain the main actions it is taking, or plans to take, on its own workforce-related impacts, risks and opportunities, and to show what resources it is putting behind those actions. In practice, that means describing the measures in a way that lets a reader understand what is being done, why it matters, and whether the organisation has committed people, time, money or other support to make it happen.

The practical focus is on whether the response is real and organisation-wide, not just limited to a few visible initiatives. A useful report should make clear where the actions apply across the business, which parts of the workforce they cover, and how resources are allocated between different measures, rather than only highlighting flagship sites, pilot projects or one-off programmes.

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

Прежде чем начать

Прежде чем начать

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

Подготовка

Ключевая информация для подготовки

Поле подготовки Что зафиксировать Подсказка по доказательствам Ответственный
Implemented actions A plain summary of the steps already put in place to address the issue, including what was done and at what level of progress. Action tracker, project updates, management papers, implementation logs. Sustainability / operations
Prevention steps The measures set up to stop the issue arising again, covering the controls or changes introduced to reduce future occurrence. Control design documents, policy updates, risk treatment plans, process change records. Risk / operations
Reduction measures The steps taken to lessen the size, frequency, or seriousness of the issue where it cannot be avoided entirely. Mitigation plan, incident response records, operational change logs, issue tracker. Operations / sustainability
Repair actions The actions taken to put right harm already caused, including any restoration, compensation, or follow-up work already underway. Remediation plan, claims or compensation records, restoration work orders, case management files. Legal / operations
Impact category The kind of effect being described, stated in business terms and aligned to the specific issue being reported. Impact assessment, issue register, stakeholder analysis, incident classification notes. Sustainability / risk
Response actions The concrete steps taken in response to the impact, including what was done and by whom. Response plan, action log, incident records, management reporting. Operations / sustainability
Trade-off assessment A short explanation of the business choices made, showing the balance between the impact response and other commercial considerations. Decision paper, board pack, approval memo, risk-benefit analysis. Finance / strategy
Performance indicators The measures used to track progress or performance for the matter being reported, with the exact metric names and values used internally. KPI dashboard, management report, scorecard, data dictionary. Finance / sustainability
Tracking systems The systems, tools, or processes used to monitor the matter over time, including where the data comes from and how it is checked. System descriptions, control documentation, monitoring workflow, IT or data governance records. IT / data governance
Review findings The results of the evaluation, including what the review found and whether the measures are working as intended. Evaluation report, audit findings, review minutes, performance analysis. Sustainability / internal audit
＋ Показать подпункты S1-3 (рабочий чек-лист LRA)

Как это подготовить

Set the reporting boundary first. Decide which parts of the business, which activities, and which people-related impacts you are covering, so the disclosure is anchored to the right scope before you draft anything else.
Agree the categories you will use. Separate the information into the practical buckets needed here: what has been done, what was put in place to stop issues arising, what was done to reduce them, and what was done to put things right.
Gather the underlying support. Pull together the records, internal reports, tracking outputs, and other source material that show the actions taken, the impact type, the measures used, and the monitoring or review results.
Prepare the actual disclosure content. For each required item, write the narrative or figures that explain the action, the relevant impact, the trade-offs for the business, the indicators used, the monitoring approach, and what the evaluation showed.
Record any limits or changes in approach. Note where information has been left out, where methods have changed, or where the basis of reporting differs from prior periods, so users can understand the context of the data.
Check the draft against the source requirements. Compare each line with the official ESRS material to confirm you have covered every required point, used the right scope, and not added or omitted anything material.

Запросить данные

Request the people actions and tracking evidence

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

What people-related actions have been put in place, what was done to prevent, reduce, or put right the issue, and how are we tracking whether it is working?

Use your organisation’s own terms first (for example, people plan, case handling, wellbeing action, conduct issue, manager follow-up, or employee relations log), then map those terms to the disclosure wording before sign-off. This is a possible LRA training template only; adapt it to your organisation and check the official source before sign-off.

Слабый запрос

Please send the ESRS S1-3 actions, prevention, mitigation, remediation, impact type, trade-offs, KPIs, monitoring systems, and evaluation results for the reporting period.

Почему он не работает: It uses framework labels that many teams do not use day to day, so the owner may not know which records to pull. It also does not say which system, boundary, period, or internal category names to use, so the response is likely to be incomplete or hard to map.

Более удачный запрос

Please send the people action tracker or case summary for [period] covering [boundary]. Include the actions taken, the steps used to prevent, reduce, or put right the issue, the issue type as your team records it, any trade-offs considered, the measures used to track progress, and the latest results. Use your own team labels first, then we will map them to the reporting pack.

Шаблон официального письма
Subject: Request for people action and tracking evidence for [reporting period]

Hello [name],

We are preparing the sustainability reporting pack and need your help with the people-related actions and tracking information for [reporting period] across [boundary].

Please send a short extract or summary covering:
- the main actions put in place
- the steps taken to prevent, reduce, or put right the issue
- the type of people issue or impact each action relates to
- any trade-offs or side effects the team considered
- the measures used to track progress
- the latest results from those measures
- the source system or file used

Please use your team’s own wording first, then we will map it to the reporting labels. If helpful, you can return it in the table format below.

This is a possible LRA training template only; please adapt it to your organisation and check the official source before sign-off.

Many thanks,
[preparer name]
[role]
[contact details]
Короткая версия для Teams / Slack
Hi [name] — could you share the people actions and tracking evidence for [period] across [boundary]? Please include the action taken, the prevention / reduction / fix steps, the issue type, any trade-offs, the measures used, and the latest results. Use your team’s own terms first; we’ll map them later. Thanks, [name]

Отраслевые примеры

Manufacturing

Контекст. A plant HR team tracks absence, safety-related people issues, and supervisor follow-up actions in a local workbook and case system.

Адаптированный запрос. Please share the site people action log for [period] at [site]. Include the action taken, the prevention or fix steps, the issue type as recorded locally, any trade-offs, the tracking measures, and the latest results. Use the site’s own labels first.

Пример ответа. The site returns a table with action ID, issue type, action description, follow-up step, trade-off note, KPI, latest result, and evidence link to the workbook and meeting minutes.

Retail

Контекст. A regional people team manages store-level engagement actions, manager coaching, and employee relations follow-up in a shared dashboard.

Адаптированный запрос. Please send the regional people improvement dashboard for [period] across [region]. Include the actions taken, the steps to prevent or reduce the issue, the store issue type, any business trade-offs, the measures used, and the latest dashboard results. Use your own store and region terms first.

Пример ответа. The team provides a dashboard extract showing action name, store cluster, issue category, coaching or policy step, trade-off note, measure, latest score, and link to the dashboard snapshot.

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

For this disclosure, we describe the impact type, the actions already put in place, the main indicators used to track progress, the monitoring approach, and the latest evaluation outcome, using the same basis consistently across the reporting period.

Примечание о контексте

These figures show how the organisation has responded to the identified impacts, what it is watching to judge progress, and where any trade-offs have been accepted in order to carry out the response.

Заявление о колебаниях

If the numbers move materially, explain whether that reflects a change in the underlying impact, a shift in the response measures, a different monitoring result, or a revised assessment of effectiveness.

Запись в указателе содержания

S1-3 Actions & Resources — [location / page] / [notes]

Центр загрузок

Инструменты и формы для подготовки

Профессиональные инструменты подготовки для S1-3 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.

Бесплатно · Участникам сообщества
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧ 02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧ 03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧

Готовность к заверению

Для каждого утверждения проверьте доказательства

Утверждение Риски Доказательства для проверки
We say the coverage figure was built from the full set of in-scope people we chose for the period, and we can show how we defined that population, any exclusions, and why those choices were made.An assurer will test whether the population behind the figure is complete, consistently defined, and not narrowed or widened without a clear basis.['Population definition note or methodology paper', 'Inclusion and exclusion rules used for the period', 'Source extracts or system reports showing the in-scope population', 'Approval trail for any scope judgement or change']
We explain the way we tracked whether the actions were working, including what we measured, how often we reviewed it, and how we decided if progress was real.An assurer will probe whether the monitoring approach is capable of showing progress rather than just activity, and whether the review method was applied consistently.['Tracking framework or KPI dashboard', 'Review cadence and assessment criteria', 'Meeting packs or management updates showing progress checks', 'Records of any changes to the tracking method']
We have set out the main measures and the resources we used to deal with the identified workforce issues, and we can evidence that these were the actions actually planned or under way.An assurer will check whether the disclosed actions are genuinely the main responses, whether resources are identifiable, and whether the description matches what was implemented.['Action plan or programme register', 'Budget, headcount or other resource allocation records', 'Project status reports', 'Internal sign-off confirming the disclosed actions']
Where there was harm that had already happened, we describe the steps we took to put things right or to help others do so, and we can show who was responsible for each step.An assurer will look for evidence that remedial steps were not just aspirational, but were actually arranged, supported or carried out for the affected people.['Case logs, grievance records or remediation files', 'Responsibility matrix or ownership records', 'Correspondence with affected parties or representatives', 'Completion evidence for remedial actions']
We have explained how we balanced workforce-related actions against other commercial pressures, and we can show the internal discussion where those trade-offs were considered.An assurer will test whether the tension between people-related action and business constraints was genuinely assessed, rather than omitted or simplified.['Decision papers or trade-off analyses', 'Executive or committee minutes', 'Risk registers showing competing pressures', 'Internal approvals or escalation records']
For the negative workforce issues we identified, we grouped them by type and described the steps already taken, the steps planned, and the steps still in progress to stop, reduce or fix them.An assurer will check whether the issue types are clearly distinguished and whether the response actions are complete, current, and matched to each issue.['Issue log or impact assessment', 'Action tracker with status and owners', 'Evidence of completed, ongoing and planned measures', 'Management review showing linkage between issue type and response']

Пакет доказательств для подготовки

Типичные пробелы в отчётности

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.

Типичные пробелы

Ошибки, которых стоит избегать при сборе данных

Wrong ownerThe request goes to the wrong team, so the people who actually run the action, prevention, mitigation or remedy never confirm what happened.
Framework language onlyThe data call uses reporting jargon instead of the organisation’s own terms, and staff cannot map it cleanly to the work they manage.
Scope left vagueNo one states which business units, sites, worker groups or activities are in scope, so different teams collect different slices of the same topic.
＋ Показать ещё 6

Где часто требуется профессиональное суждение

What counts as in-scope people after a buy-in or sale-outUse the same organisational perimeter you applied for the rest of the people data, and explain when a purchase or disposal changes which workers, contractors or other covered groups are included.
How to handle different local job labels for the same worker groupMap country-specific titles and employment labels into one internal grouping rule, then state the rule you used so readers can see how like-for-like groups were combined.
Where to draw the line for workers near the perimeterSet out whether you included people who are partly managed by the organisation, on temporary assignment, or otherwise close to the boundary, and explain the practical rule used to decide.
＋ Показать ещё 7

Примеры

Иллюстративные примеры

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

Illustrative (synthetic) example — food processing

We describe one issue affecting our own workforce: repetitive strain linked to manual packing, which we addressed through line redesign, extra lifting aids and refreshed supervisor training. We also set out the practical steps we used to reduce the risk, the support we gave to affected workers, and the business choices we made where faster throughput had to be balanced against safer working methods.
- Actions already in place: 14 prevention steps and 6 follow-up measures were rolled out across 3 sites; 2 worker cases received direct support and 1 case required a formal remedy plan.
- For the impact itself, we recorded a physical health issue affecting 18 workers; we responded with job rotation, adjusted shift patterns and targeted training, while accepting a 3% reduction in hourly output at the busiest site.
- To track progress, we used three indicators: 92% of supervisors completed the new training, 87% of high-risk tasks were covered by the monitoring checks, and the review found a 28% fall in reported strain incidents versus the prior quarter.

This is a synthetic, internally consistent example showing how to narrate the actions taken, the nature of the workforce harm, the trade-off with output, and the measures used to monitor and assess progress.

Illustrative (synthetic) example — logistics and warehousing

We report a case involving fatigue and stress among night-shift staff after a period of sustained peak demand, and we explain the steps we took to prevent recurrence, lessen the harm and support recovery. Our response included roster changes, extra rest breaks, a confidential support route and a review of overtime limits, even though this meant slower parcel turnaround for a short period.
- We put in place 11 preventive controls, 5 harm-reduction actions and 4 recovery measures; 3 employees received direct follow-up and 1 team was offered a formal repair process.
- The issue we identified was mental well-being strain affecting 26 workers; we acted with revised shift planning, workload caps and manager coaching, while accepting a 5% drop in same-day dispatch performance during the adjustment period.
- We monitored the situation with four measures: 95% of night supervisors completed the new briefing, 90% of high-load shifts were checked weekly, 8% of staff used the support route, and the latest review showed a 31% decline in fatigue-related complaints.

This is a synthetic, internally consistent example showing how to describe the impact type, the response taken, the operational trade-off, and the indicators, monitoring and review results used to judge whether the response is working.

Отчёты компаний

Как компании раскрывают S1-3 на практике

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

Реальные опубликованные отчёты
Continental AG
Tires · Germany · 2025
Открыть отчёт →
Continental AG’s 2025 Annual Report includes some related context on capital and operational expenditures for key actions, mentioning total amounts of current and planned CapEx and OpEx for target achievement (p.143, p.133). The report also addresses material impacts and management approaches related to environmental and workforce issues (p.115, p.163, p.213). However, there is no clear or direct disclosure of the specific datapoint sought, and several narrative items are not found or remain unclear in the report.
SNCF Group
Ground Transportation — Railroads · France · 2025
Открыть отчёт →
SNCF Group’s 2025 Full-Year Financial Report includes a description of a network of 600 local prevention specialists and measures to combat bullying and discrimination in the workplace, as well as a whistleblowing system (p.255). The report provides partial context on impact assessment methodologies and compliance checks (p.227), and mentions actions taken to respond to effects by adapting corporate strategy, organisation, and governance (p.72). However, no headline values or detailed narrative items directly addressing the disclosure were found elsewhere in the report.
Telecom Italia S.p.A.
Telecommunication Services · Italy · 2025
Открыть отчёт →
Telecom Italia S.p.A.’s 2025 Annual Report includes references to actions and resources related to sustainability issues affecting its own workforce and consumers, as noted on pages 152 and 153. The report also mentions climate change policies and mitigation efforts, with specific operational expenditure of 23.8 thousand euros dedicated to these actions (p.181, p.185). However, no direct or quotable narrative evidence explicitly detailing the company’s sustainability disclosure was found in the report.

Сравнить бок о бок →

✓ AI-ассистент LRA · С участием человека
Dr Ross Kurinko

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Попробуйте Как подготовить S1-3? Какие данные нужно собрать? Где посмотреть пример из реального отчёта? Каких ошибок избегать?
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Сценарии для разбора

A group has rolled out a new grievance channel for its own workforce, but the first reporting draft only describes the channel and leaves out the training sessions, policy updates and staffing added to make it work. The team also has a separate note on a pay review that was used to address a known concern.

ВShould the disclosure bring together the concrete steps already put in place, including prevention, reduction and remedy measures, rather than listing only the new channel?
Показать образцовый ответ →

A preparer is drafting a section on a workplace safety issue and has a long list of controls, but the draft does not say which part of the workforce was affected, what the organisation actually did, or what trade-off was accepted when production targets were adjusted to allow extra training time.

ВHow should the preparer decide what to include so the account shows the nature of the impact, the response, and any business trade-off that came with it?
Показать образцовый ответ →

The sustainability team has introduced a supplier audit programme and a new whistleblowing hotline, and it wants to report both as part of its people-related actions. However, the draft does not say how the team will track whether those measures are working, or what indicators will be used to judge progress over time.

ВWhat should the preparer add so the disclosure shows how the organisation will follow up on the measures and assess whether they are effective?
Показать образцовый ответ →

A company has completed a remediation process after a complaint about working conditions, but the draft report only says the complaint was closed. It does not explain what was done to address the harm, whether the fix was aimed at the people affected, or whether the result was reviewed afterwards.

ВHow should the preparer decide whether the remediation story is complete enough for the disclosure?
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

S1-3

в составе ESRS S1: Own Workforce

Открыть официальный источник →

Связанное и другое

Policies (Own Workforce) → КарточкаSocial Protection → КарточкаDisabilities → КарточкаTraining → КарточкаHealth & Safety → 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 use the S1-3 ESRS S1 Own Workforce page to draft the disclosure from scratch?+
What data do I need to collect for S1-3 Own Workforce before I start writing the disclosure?+
How should I set the scope and methodology for the S1-3 Own Workforce disclosure?+
Who should own the S1-3 Own Workforce data and narrative in practice?+
What should I put in the evidence pack for S1-3 Own Workforce assurance readiness?+
What are the six assurance claims I need to check for S1-3 Own Workforce?+
What are the common reporting mistakes on the S1-3 Own Workforce page and how do I avoid them?+
How do I use the synthetic example disclosures on the S1-3 Own Workforce page?+
What should the draft output for S1-3 Own Workforce look like on this page?+
How do I use the Prep & Assurance workbook and printable Library Card for S1-3 Own Workforce?+

Другие вопросы, с которыми поможет эта страница

S1-3 ESRS S1 Own Workforce checklist for ESG managers: what should I gather before drafting?How do I build an evidence pack for S1-3 Own Workforce using the page’s assurance claims?What is the best way to turn S1-3 Own Workforce data into a first draft narrative?Which S1-3 Own Workforce datapoints should HR own versus sustainability own?How can I use the S1-3 Own Workforce example table to format my own quantitative disclosure?What are the most common S1-3 Own Workforce reporting gaps to check before sign-off?How do I use the S1-3 Own Workforce workbook to track preparation and assurance actions?What should an assurance reviewer look for in an S1-3 Own Workforce draft?How do I write the content-index line for S1-3 Own Workforce?Where can I find real company report examples for S1-3 Own Workforce on the page?How do I use the review findings datapoint in S1-3 Own Workforce reporting?What visualisation ideas does the S1-3 Own Workforce page suggest for the draft output?

Углубиться · S1-3

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