Oct 14, 2024 · S1.11: Social protection and S1.15: Work-life balance metrics. It will be necessary to demonstrate that all employees of the company throughout the world are covered by social protection programs including health, unemployment, accidents and disability at work, parental leave and retirement.

What is ESRS S1 under CSRD? ESRS S1 under the CSRD is a set of guidelines designed to help companies disclose important information about how they impact their own workforce. It focuses on understanding how a company’s operations affect its employees and non-employees. ESRS S1 is the first standard in the social pillar of the ESG CSRD. With ...

Oct 25, 2024 · ESRS S1 (Own Workforce) and S2 (Workers in the Value Chain) are two of the ten topical standards that form part of the Corporate Sustainability Reporting Directive (CSRD), developed by the European Financial Reporting Advisory Group (EFRAG).

2024年1月1日から適用が開始され、企業サステナビリティ報告指令（csrd）の具体的な報告項目や内容の定めとなる欧州サステナビリティ報告基準（esrs）の概要を紹介します。

Jul 31, 2024 · ESRS S1 is a comprehensive standard specifying disclosure requirements that enable users of sustainability reports to understand an organization’s material positive and negative actual or potential impacts on its workforce. …

Feb 20, 2025 · ESRS S1: Own Workforce: Covers working conditions, equal opportunities, diversity, and human rights-related concerns. ESRS S2: Workers in the Value Chain: Examines fair labor conditions, wages, social protection, and diversity among value chain workers.

In April 2021, the European Commission adopted a legislative proposal for a Corporate Sustainability Reporting Directive (CSRD) that requires companies within its scope to report using a double materiality perspective in compliance with European Sustainability Reporting Standards (ESRS) adopted by the European Commission as delegated acts.

ESRS S1 mandates organizations to disclose their effects on their own workforce, including both positive and negative impacts as well as financial risks and opportunities. This encompasses everything from employment practices to employee well-being and demands transparency regarding past, present, and future efforts to enhance workforce conditions.

This Standard covers an undertaking’s own workforce, which is understood to include both people who are in an employment relationship with the undertaking (“employees”) and nonemployees who are either people with contracts with the undertaking to supply labour (“self employed people”) or people provided by undertakings primarily engaged in “empl...

May 23, 2023 · ESRS S1 „Own Workforce“ behandelt Themen zu Arbeitsbedingungen, grundlegenden Arbeitnehmerrechten und Gleichberechtigung für alle berichtspflichtigen Unternehmen ab 250 Mitarbeitenden [1], welche unabhängig der Resultate ihrer Wesentlichkeitsanalyse, offenzulegen sind.