Master Your Workforce Sustainability Reporting

The ESRS S1 (Own Workforce) and S2 (Workers in Value Chain) standards require comprehensive disclosure on your people practices. Our specialised six-month program ensures you meet these requirements with confidence. We handle the complexity while you focus on your business.

Understanding ESRS S1 & S2 Requirements

ESRS S1 (Own Workforce) and S2 (Workers in Value Chain) are among the most data-intensive standards in the CSRD framework. They require detailed disclosure across strategy, policies, and metrics, covering everything from employee characteristics to pay equity.

ESRS S1
Own Workforce

Covers all employees and non-employees (contractors, freelancers) working for your organisation. Requires disclosure on 17 categories of data points including workforce characteristics, training hours, health & safety metrics, and pay gap analysis.

data points*

disclosure requirements

*Aligned with the latest EFRAG IG3 Technical Adjustments

ESRS S2
Workers in Value Chain

Extends workforce reporting to your supply chain, upstream suppliers and downstream distributors. Requires assessment of material impacts on workers throughout your value chain, including human rights due diligence.

data points*

disclosure requirements

*Aligned with the latest EFRAG IG3 Technical Adjustments

Strategy & Governance

How your leadership engages with workforce matters, the impact of your business model on employees, and risks related to forced labour or child labour in operations.

Policies & Actions

Written policies on human rights, non-discrimination, health & safety, grievance mechanisms, and concrete actions taken to address workforce impacts.

Metrics & Targets

Quantitative data on workforce characteristics, training hours, health & safety incidents, adequate wages, pay gap, and measurable improvement targets.

Expectations by Company Size

The scope of S1 and S2 requirements varies based on your organisation’s size. Understanding what applies to your situation is the first step toward effective preparation.

Full S1 disclosure requirements (198+ data points)
Complete S2 value chain worker assessment
Detailed workforce metrics by gender and category
External limited assurance required
Pay gap and adequate wage disclosures
Reporting from 2025 or 2026

Simplified S1 standards available
Proportionate disclosure requirements
Option to defer until 2028
Reduced data point requirements
Simplified value chain approach
Reporting from 2027 (or 2028 with deferral)

Consolidated workforce reporting
EU operations focus for S1
Specific non-EU company standards
Subsidiary-level disclosures
Third-country equivalence options
Reporting from 2029

The Six Critical Challenges

These are the disclosure requirements that most organisations find challenging. Our program specifically addresses each of these areas to ensure you’re fully prepared.

S1-6 & S1-7

Workforce Characteristics

Detailed breakdown of permanent, temporary, full-time, part-time employees by gender—plus non-employees (contractors, freelancers) that HR often doesn’t track.

S1-13

Training Hours

Average training hours by gender and employee category. Without proper attendance records and documentation, auditors count zero hours.

S1-14

Health & Safety

Number of fatalities, serious accidents, recorded incidents, days lost due to injury, and occupational diseases with specific percentages and rates.

S1-10

Adequate Wage

Declaration whether you pay above the ‘living wage’, not the minimum wage, but the adequate wage for a decent standard of living.

S1-16

Gender Pay Gap

Salary difference between men and women, CEO-to-average-employee ratio, and pay gap by employee category. Directly linked to the Pay Transparency Directive.

S1-18

Collective Bargaining

Percentage of employees covered by collective agreements. If below 80%, you must explain why and what measures you’re taking.

Implementation Timeline

The CSRD is being implemented in phases.

Understanding when your organisation falls into scope is essential for timely preparation.

FY 2024→ Reports due 2025

Large Public Interest Entities

Companies already subject to the Non-Financial Reporting Directive, including large listed companies, banks, and insurance firms with 500+ employees.

FY 2025→ Reports due 2026

Other Large Companies

All large undertakings meeting at least two of three criteria: more than 250 employees, net turnover exceeding €40 million, or total assets exceeding €20 million.

FY2026→ Reports due 2027/8

LISTED SMEs

Small and medium-sized enterprises listed on EU regulated markets. These companies may opt for a two-year deferral, delaying their first report to 2028.

FY2028→ Reports due 2029

Non-EU Companies

Non-EU parent companies generating at least €150 million in net turnover within the EU and having at least one EU subsidiary or branch.

Our Six-Month Readiness Program

We handle the complexity so you can focus on your business. Our comprehensive program covers every aspect of ESRS S1 preparation, delivering audit-ready documentation and processes. S2 assessment & strategy is supported in cooperation with the respective department.

We map your current data landscape (HR systems, payroll, training records, health & safety logs) identifying what exists and where the gaps are.

Key Deliverables:
– Current state assessment
– Gap analysis report
– Data source inventory

We translate your corporate Double Materiality results into specific HR requirements, determining exactly which S1 & S2 data points are mandatory for your organisation.

Key Deliverables:
– Disclosure Applicability Matrix
– HR Impact & Risk Register
– Metric Definition Protocols

We design data collection frameworks tailored to S1 and S2 requirements, establishing clear processes for gathering workforce metrics.

Key Deliverables:
– Data Collection templates
– Process Documentation
– Responsibility matrix

We develop or enhance workforce policies to meet ESRS requirements i.e. human rights, non-discrimination, health & safety, grievance mechanisms.

Key Deliverables:
– Policy Frameworks
– Governance Structure
– Target-set Methodology

We prepare your S1 disclosures, translating collected data into compliant narratives and metrics that tell your workforce story.

Key Deliverables:
– Draft Disclosures
– Disclosure templates
– Supporting narratives

We conduct quality assurance, prepare documentation for external assurance, and establish processes for ongoing compliance.

Key Deliverables:
– Final Report review
– Assurance preparation
– Continuous Improvement plan

S1 Readiness Dashboard

Visual overview of all 17 disclosure requirements with red/amber/green status indicators

Gap Analysis Report

Detailed assessment by disclosure requirement; what you have vs. what’s missing.

Action Plan

Step-by-step implementation guide with timeline, milestones, and data collection templates

Why Partner With Us? Our program transforms regulatory pressure into a competitive advantage, delivering measurable value beyond the compliance checkbox.

Double-Compliance

Prepare for both ESRS S1 and the EU Pay Transparency Directive simultaneously. One budget, two critical regulatory milestones achieved.

Unlock Sustainable Capital

Ensure your workforce data meets the rigorous standards required by banks and ESG investors for green financing and lower interest rates.

Zero-Risk Assurance

Eliminate the threat of fines (up to 5% of turnover) and reputational damage by proactively addressing the most scrutinized social indicators.

Audit-Proof Confidence

We don’t just collect data; we build a defensible audit trail with documentation that stands up to the toughest external assurance.

Internal Capability Building

Your team graduates with the tools, templates, and know-how to handle future reporting independently.

Accelerated Readiness

Our specialized 6-month framework delivers a compliant report in half the time of an internal trial-and-error approach.

Ready to See How These Solutions Fit Your Business?

BOOK a complimentary 30min online discovery session

ESRS Corporate Sustainability Report Preparation