European Sustainability Reporting Standard S1: Own workforce (ESRS S1)

Comparing proposed amendment...


Applicable	Objective (paras. 1-7)
Amended	Interaction with other ESRS (paras. 8-10)
	Disclosure requirements (paras. 11-104)
	ESRS 2 General disclosures (paras. 11-104)
	Strategy (paras. 12-16)
Applicable	Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (para. 12)
Applicable	Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 13-16)
	Impacts, risks and opportunities management (paras. 17-43)
Applicable	Disclosure Requirement S1-1 - Policies related to own workforce (paras. 17-24)
Applicable	Disclosure Requirement S1-2 - Processes for engaging with own workforce and workers' representatives about impacts (paras. 25-29)
Applicable	Disclosure Requirement S1-3 - Processes to remediate negative impacts and channels for own workforce to raise concerns (paras. 30-34)
Applicable	Disclosure Requirement S1-4 - Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions (paras. 35-43)
	Metrics and targets (paras. 44-104)
Applicable	Disclosure Requirement S1-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 44-47)
Applicable	Disclosure Requirement S1-6 - Characteristics of the undertaking's employees (paras. 48-52)
Applicable	Disclosure Requirement S1-7 - Characteristics of non-employees in the undertaking's own workforce (paras. 53-57)
Amended	Disclosure Requirement S1-8 - Collective bargaining coverage and social dialogue (paras. 58-63)
Applicable	Disclosure Requirement S1-9 - Diversity metrics (paras. 64-66)
Applicable	Disclosure Requirement S1-10 - Adequate wages (paras. 67-71)
Applicable	Disclosure Requirement S1-11 - Social protection (paras. 72-76)
Amended	Disclosure Requirement S1-12- Persons with disabilities (paras. 77-80)
Applicable	Disclosure Requirement S1-13 - Training and skills development metrics (paras. 81-85)
Applicable	Disclosure Requirement S1-14 - Health and safety metrics (paras. 86-90)
Applicable	Disclosure Requirement S1-15 - Work-life balance metrics (paras. 91-94)
Applicable	Disclosure Requirement S1-16 - Remuneration metrics (pay gap and total remuneration) (paras. 95-99)
Amended	Disclosure Requirement S1-17 - Incidents, complaints and severe human rights impacts (paras. 100-104)
	Appendix A Application Requirements (paras. AR 1-AR 106)
Applicable	Objective (paras. AR 1-AR 3)
	ESRS 2 General Disclosures (paras. AR 4-106)
	Strategy (paras. AR 4-AR 9)
Applicable	Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (paras. AR 4-AR 5)
Applicable	Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. AR 6-AR 9)
	Impacts, risks and opportunities management (paras. AR 10-AR 48)
Amended	Disclosure Requirement S1-1 - Policies related to own workforce (paras. AR 10-AR 17)
Amended	Disclosure Requirement S1-2 - Processes for engaging with own workforce and workers' representatives about impacts (paras. AR 18-AR 26)
Amended	Disclosure Requirement S1-3 - Processes to remediate negative impacts and channels for its own workforce to raise concerns (paras. AR 27-AR 32)
Amended	Disclosure Requirement S1-4 - Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions (paras. AR 33-AR 48)
	Metrics and targets (paras. AR 49-AR 106)
Amended	Disclosure Requirement S1-5 - Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities (paras. AR 49-AR 52)
Applicable	Disclosure Requirement S1-6 - Characteristics of the Undertaking's Employees (paras. AR 53-AR 60)
Applicable	Disclosure Requirement S1-7 - Characteristics of non-employees in the undertaking's own workforce (paras. AR 61-AR 65)
Applicable	Disclosure Requirement S1-8 - Collective bargaining coverage and social dialogue (paras. AR 66-AR 70)
Applicable	Disclosure Requirement S1-9 - Diversity metrics (para. AR 71)
Applicable	Disclosure Requirement S1-10 - Adequate Wages (paras. AR 72-AR 74)
Applicable	Disclosure Requirement S1-11 - Social protection (para. AR 75)
Applicable	Disclosure Requirement S1-12 - Persons with disabilities (para. AR 76)
Applicable	Disclosure Requirement S1-13 - Training and Skills Development metrics (paras. AR 77-AR 79)
Applicable	Disclosure Requirement S1-14 - Health and safety metrics (paras. AR 80-AR 95)
Applicable	Disclosure Requirement S1-15 - Work-life balance (paras. AR 96-AR 97)
Applicable	Disclosure Requirement S1-16 - Remuneration metrics (pay gap and total remuneration) (paras. AR 98-AR 102)
Amended	Disclosure Requirement S1-17 - Incidents, complaints and severe human rights impacts (paras. AR 103-AR 106)
Applicable	Appendix A.1 Application Requirements for ESRS 2 related disclosures
Amended	Appendix A.2 Application Requirements for ESRS S1-1 Policies related to own workforce
Amended	Appendix A.3 Application Requirements for ESRS S1-4 Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
Amended	Appendix A.4 Application Requirements for ESRS S1–5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

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