ESRS S1 and ESRS S2, which cover reporting on own labour and value chain workers, were originally adopted in 2023 as part of the set of ESRS standards supporting the application of the SRHR Directive. On 31 July 2025, EFRAG published revised versions of these standards, opening a public consultation until 29 September 2025.<\/p>\n
In terms of structure, both standards retain the core themes of the 2023 version - policies, actions, targets, dialogue and incident reporting mechanisms - but reorganise the content to better correlate with ESRS 2 (General Disclosures). The proposals clarify what is mandatory and what is methodological guidance, avoiding overlaps.<\/p>\n
In the 2023 version, ESRS S1 and S2 required reporting on all included topics, even if not all of them were relevant to the company's business. The 2025 proposals introduce a granular application of the materiality principle: reporting is limited to only those sub-topics that are considered material, whether internal labour conditions (S1) or the rights and situation of workers in the value chain (S2). This change reduces the amount of information required.<\/p>\n
In the 2023 form, the standards called for the description of policies for own employees and value chain workers without a uniform framework. The 2025 proposal calls for alignment with the ESRS 2 requirements and a clear specification of the areas covered by these policies - from health and safety, training, work-life balance and diversity for S1, to respect for fundamental rights, elimination of forced labour and ensuring decent conditions in the value chain for S2.<\/p>\n
The 2023 version emphasised the importance of social dialogue and grievance mechanisms, but did not spell out how they work. In the 2025 proposal, these aspects are clarified: companies must show how they involve employees and workers in the value chain in relevant decision-making processes, how communication channels work and how their effectiveness is assessed.<\/p>\n
In the 2023 form, the actions taken were described generically, with no clear separation between prevention, mitigation or remediation. The 2025 proposals explicitly require these actions to be reported according to the nature of the company's involvement - direct causation, contribution or commercial links - and to be accompanied by information on the resources allocated and how the effectiveness of the measures will be evaluated.<\/p>\n
The 2023 standards left it up to the company to report significant incidents. In the 2025 proposal, there is an obligation to report if such incidents have been identified, subject to confidentiality requirements.<\/p>\n
In the 2023 version, the formulation of targets was a requirement, but there was no mention of the active involvement of those concerned. The 2025 proposal introduces a requirement that employees and workers in the value chain be involved in setting targets and monitoring progress, thus encouraging a participative approach and building trust.<\/p>\n
The text proposed by EFRAG can be found here ESRS S1<\/a> ESRS S2.<\/a><\/p>","protected":false},"excerpt":{"rendered":" Standardele ESRS S1 \u0219i ESRS S2, care reglementeaz\u0103 raportarea privind for\u021ba de munc\u0103 proprie \u0219i lucr\u0103torii din lan\u021bul valoric, au fost adoptate ini\u021bial \u00een 2023 ca parte a setului de standarde ESRS ce sus\u021bin aplicarea directivei CSRD. Pe 31 iulie 2025, EFRAG a publicat versiuni revizuite ale acestor standarde, deschiz\u00e2nd o consultare public\u0103 p\u00e2n\u0103 la […]<\/p>\n","protected":false},"author":4,"featured_media":8344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":45,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-8343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8343","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=8343"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8343\/revisions"}],"predecessor-version":[{"id":8347,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/8343\/revisions\/8347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8344"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=8343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=8343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=8343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}