1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard S1: Own workforce (ESRS S1)
  2. Appendix A Application Requirements (paras. AR 1-AR 106)
  3. ESRS 2 General Disclosures (paras. AR 4-106)
  4. Metrics and targets  (paras. AR 49-AR 106)
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Metrics and targets  (paras. AR 49-AR 106)

Comparing proposed amendment...
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)
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