{"id":4520,"date":"2025-01-05T12:41:54","date_gmt":"2025-01-05T10:41:54","guid":{"rendered":"https:\/\/esghub.ro\/?p=4520"},"modified":"2025-01-06T21:46:15","modified_gmt":"2025-01-06T19:46:15","slug":"esrs-standard-s1-own-labour-force","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/standardul-esrs-s1-forta-de-munca-proprie\/","title":{"rendered":"ESRS Standard S1 - Own Labour Force"},"content":{"rendered":"

ESRS S1<\/span> is regarded as the main standard within the ESRS system, distinguished by its detailed elaboration on the social dimension of <\/span>sustainability, similar to ESRS E1, which focuses on climate change. A company's employees are seen as central stakeholders <\/span>for sustainability reporting, reflected in an expanded set of reporting obligations.<\/span><\/strong><\/p>\n

Sustainability aspects covered by ESRS S1:<\/span><\/h2>\n

- working conditions (secure workplaces, working hours, adequate wages, social dialogue, freedom of association, the existence of works councils<\/span>
\ninformation, consultation and participation rights of workers, collective bargaining, including the proportion of workers who are<\/span>
\ncollective labour agreements, work-life balance, health and safety)<\/span>
\n- equal treatment and opportunities for all (gender equality and equal pay for work of equal value, training and development<\/span>
\nskills, employment and inclusion of people with disabilities, measures against violence and harassment at work,<\/span>
\ndiversity)<\/span>
\n- other work-related rights (child labour, forced labour, adequate housing, confidentiality)<\/span><\/p>\n

Date of entry into force: <\/span><\/h2>\n

Companies which on their balance sheet date do not exceed an average of 750 employees during the financial year <\/span>(on a consolidated basis, if applicable) may omit the information specified in the disclosure requirements of the ESRS S1 in the first year of preparation of the <\/span>sustainability statement.
\nThere are individual reporting obligations which, irrespective of the size of the company and despite a <\/span>positive materiality may be omitted in the first reporting year.
\n<\/span>This applies to ESRS S1-7, ESRS S1-11, ESRS S1-12, ESRS S1-13 and ESRS S1- <\/span>15. In addition, individual data points in ESRS S1-8 and ESRS S1-14 may be omitted.<\/span><\/p>\n

Own labour strategies<\/span><\/h2>\n

ESRS S1-1<\/strong><\/span> aims to explain how a company identifies, assesses and remedies (potential) negative impacts on its employees. It is <\/span>detail needed:<\/span>
\n- domestic policies in line with international human rights standards<\/span>
\n- strategies to prevent accidents at work, discrimination and harassment<\/span>
\n- promoting inclusion and diversity.<\/span><\/p>\n

Involvement of employees and representatives<\/span><\/h2>\n

ESRS S1-2<\/strong><\/span> emphasises social dialogue and collaboration between employees and management, including:<\/span>
\n- description of the bodies involved (employee and management representatives)<\/span>
\n- frequency and themes of meetings<\/span>
\n- how feedback is given to management.<\/span><\/p>\n

Channels for reporting and remedying impacts<\/span><\/h2>\n

ESRS S1-3<\/strong><\/span> requests details of the mechanisms by which employees can report problems and how they are resolved. Some examples: use of systems <\/span>internal reporting, compliance with whistleblower protection legislation.<\/span><\/p>\n

Measures to minimise impacts<\/span><\/h2>\n

ESRS S1-4<\/strong><\/span> requires a description of the measures put in place to mitigate the risks and make use of opportunities. The effectiveness should also be assessed <\/span>their measurement, with details of the methods used to measure them.<\/span><\/p>\n

Objectives related to impacts and risks<\/span><\/h2>\n

ESRS S1-5<\/strong> <\/span>states that companies must define and report on targets set to minimise negative impacts, promote<\/span>
\npositive and risk management.<\/span><\/p>\n

Employee characteristics<\/span><\/h2>\n

ESRS S1-6<\/strong><\/span> requests information on employee structure, including:<\/span>
\n- distribution by gender, age, geographical location and type of contract (temporary\/permanent)<\/span>
\n- staff turnover rate<\/span>
\n- Contextual explanations for data interpretation.<\/span><\/p>\n

Characteristics of indirect workers<\/span><\/h2>\n

ESRS S1-7<\/strong><\/span> states that reporting should include the ratio of direct employees to temporary or subcontracted workers in order to assess<\/span>
\ndependence on external labour.<\/span><\/p>\n

Social dialogue and collective bargaining coverage<\/span><\/h2>\n

ESRS S1-8<\/strong><\/span> requires reporting on:<\/span>
\n- percentage of employees covered by collective agreements<\/span>
\n- involvement in social dialogue at national or European level.<\/span><\/p>\n

Diversity<\/span><\/h2>\n

ESRS S1-9<\/strong><\/span> requires companies to provide indicators such as:<\/span>
\n- Percentage of women in management<\/span>
\n- distribution by age and gender<\/span>
\n- other diversity parameters (origin, educational level).<\/span><\/p>\n

Adequate remuneration<\/span><\/strong><\/h2>\n

ESRS S1-10<\/strong> <\/span>is about checking that the remuneration of a company's employees is appropriate and in line with local benchmarks.<\/span>
\nIf there are employees who are not adequately remunerated, details must be reported, including the countries\/regions affected and the percentage of employees affected.<\/span>
\nAdequate remuneration is defined as sufficient to cover the basic needs of employees and their families, taking into account economic conditions<\/span>
\nand social dialogue.<\/span><\/p>\n

Social protection<\/span><\/h2>\n

ESRS S1-11<\/span> <\/strong>states that the reporting should include details of safeguards against loss of income caused by events<\/span>
\nserious (illness, accidents, pregnancy, unemployment, retirement). Protection can be provided through public programmes (e.g. the social insurance system) or benefits<\/span>
\noffered by the company.<\/span><\/p>\n

People with disabilities<\/span><\/h2>\n

ESRS S1-12<\/span><\/strong> states that the reporting must include the percentage of employees with disabilities in the own labour force. Disability is defined as <\/span>as a long-term physical, mental, intellectual or sensory limitation that prevents full participation in society.<\/span><\/p>\n

Training and professional development<\/span><\/h2>\n

ESRS S1-13<\/strong> is a reporting requirement that includes information about:<\/span>
\n- percentage of employees who have participated in performance appraisals or professional development (e.g. annual appraisal discussions)<\/span>
\n- average number of hours of training per employee by gender.<\/span><\/p>\n

Health and safety<\/span><\/h2>\n

ESRS S1-14 <\/span><\/strong>is a reporting requirement that includes information about:<\/span>
\n- number of accidents at work, occupational diseases and deaths<\/span>
\n- number of days of absence due to accidents or illness<\/span>
\n- the percentage of employees covered by a health and safety management system.<\/span>
\nThe standard's annexes provide templates and formulae for structuring the reporting.<\/span><\/p>\n

Work-life balance<\/strong><\/span><\/h2>\n

ESRS S1-15<\/span> <\/strong>is a reporting requirement that includes information about:<\/span>
\n- the percentage of employees eligible for family leave (e.g. parental leave);<\/span>
\n- the percentage of those who have made use of this right, by gender.<\/span>
\n- In countries where all employees have equal rights (e.g. Germany), a simple statement may suffice.<\/span><\/p>\n

Remuneration parameters (disparities and total remuneration):<\/span><\/h2>\n

ESRS S1-16<\/span><\/strong> is a reporting requirement that includes information about:<\/span>
\n- gender pay gap reporting (e.g. Gender Pay Gap, calculated mandatory unadjusted and optionally adjusted)<\/span>
\n- reporting the ratio of the highest wage to the average wage<\/span>
\n- further details on the methodology used and relevant factors affecting the results are requested.<\/span><\/p>\n

Human rights incidents and complaints<\/span><\/h2>\n

ESRS S1-17<\/span><\/strong> is a reporting requirement that includes information about:<\/span>
\n- total number of reported incidents of discrimination (based on gender, ethnic origin, religion, etc.)<\/span>
\n- cases reported internally and externally<\/span>
\n- the total amount of fines and compensation imposed<\/span>
\nSerious human rights violations refer to cases of forced labour, child labour or human trafficking. Here again, it should be reported <\/span>total number of incidents and total number of fines and penalties.<\/span><\/p>\n

Read the original Standard below<\/span><\/h2>","protected":false},"excerpt":{"rendered":"

ESRS S1 este considerat standardul principal \u00een cadrul sistemului ESRS, remarc\u00e2ndu-se prin elaborarea sa detaliat\u0103 \u00een dimensiunea social\u0103 a sustenabilit\u0103\u021bii, similar cu ESRS E1, care se concentreaz\u0103 pe schimb\u0103rile climatice. Angaja\u021bii unei companii sunt privi\u021bi ca p\u0103r\u021bi interesate centrale pentru raportarea sustenabilit\u0103\u021bii, lucru reflectat \u00eentr-un set extins de obliga\u021bii de raportare. Aspectele de durabilitate care […]<\/p>\n","protected":false},"author":8,"featured_media":4112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":10,"footnotes":""},"categories":[91],"tags":[111,112],"class_list":["post-4520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-esrs-s1","tag-standarde-esrs"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4520","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4520"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4520\/revisions"}],"predecessor-version":[{"id":4569,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4520\/revisions\/4569"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/4112"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4520"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4520"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4520"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}