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ESRS S1 Own Workforce Checklist

Cette liste de contrôle est en anglais.

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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