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Centro de Mando de Sostenibilidad 15 elementos

ESRS S1 Own Workforce Checklist

Esta lista de verificación está en inglés.

Prepare ESRS S1 disclosures on working conditions, equal treatment, and other work-related rights for the undertaking's own workforce under the CSRD.

ESRS S1CSRDUN Guiding Principles

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Policies & Stakeholder Engagement

  • Are policies related to the own workforce in place covering working conditions and equal treatment (S1-1)? *
  • Do policies reference the UN Guiding Principles, ILO core conventions and the OECD Guidelines? *
  • Are processes for engaging with own workers and their representatives disclosed (S1-2)? *
  • Are channels for workers to raise concerns and grievance mechanisms disclosed (S1-3)? *

Actions & Targets

  • Are actions to manage material impacts on own workforce and their effectiveness disclosed (S1-4)? *
  • Have targets related to reducing negative impacts and advancing positive impacts been set (S1-5)? *

Workforce Characteristics & Conditions

  • Are the number of employees by gender, country, and contract type (permanent/temporary, full/part-time) disclosed (S1-6)? *
  • Is the percentage of employees covered by collective bargaining agreements disclosed (S1-8)? *
  • Are non-employee workers in the own workforce characterised (S1-7)?
  • Is the percentage of employees entitled to and taking family-related leave disclosed (S1-15)?

Equal Treatment, Pay & Health

  • Is the gender pay gap and the ratio of highest-paid to median compensation disclosed (S1-16)? *
  • Is the percentage of employees paid an adequate/living wage disclosed (S1-10)? *
  • Are work-related injuries, ill health and fatalities among own workforce disclosed (S1-14)? *
  • Are incidents of discrimination, harassment and related sanctions disclosed (S1-17)? *
  • Is training and skills development coverage disclosed (S1-13)?

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