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ESRS S1 Own Workforce

The most extensive social module in the ESRS: from the double materiality assessment through workforce demographics, pay and working time metrics to health and safety, diversity and social dialogue. Rates such as TRIR, LTIFR and the collective bargaining coverage rate are calculated automatically from the recorded data — documented audit-ready for external assurance.

ESRS S1 Own Workforce

Ten areas, one continuous data base

The S1 module covers every disclosure requirement on your own workforce — from the materiality assessment and the demographic base data through working conditions, health and safety, training, diversity and social dialogue to policies, targets and confirmed incidents. The areas interlock: reference figures and actual values are carried over between domains automatically instead of being maintained several times. Aligned with the amended version of ESRS S1: every workforce metric records methodology, data source and significant change compared with the prior period; data points with relief until 2027 are shown as "not required until 2027" instead of as a gap.

Double materiality assessment

Six sub-topic areas – working conditions and social protection, social dialogue and collective bargaining, health and safety, training and skills development, diversity and equal treatment, and other labour-related human rights. Each impact and the risk or opportunity it creates is one IRO, assessed from both sides – impact on people and the environment and financial effect – scored against the materiality threshold of the reporting period (default 12.5 of 25) or decided by written reasoning. "Discover IROs with AI" suggests entries from your own records but does not score them. Sub-topic areas that clearly do not apply are defined not material, with reasoning. A materiality matrix with chart export, a completeness check and activation, which switches on the disclosures of the material areas, are included; a finalised CSRD reporting boundary is the prerequisite. On each IRO you record whether non-employees such as self-employed or agency workers are affected, and flag forced or child labour with the types of operation or countries at higher risk. For potential negative human rights impacts, severity alone counts.

Workforce demographic data

Period-based snapshots record headcount as at the reporting date and average headcount, gender distribution including the category "not disclosed", country breakdown, contract type (permanent, fixed-term, no guaranteed hours) and employment type (full-time, part-time), as well as joiners, leavers and data quality. Non-employees are captured with worker type, determination methodology and description of activity. Turnover is calculated automatically, with any overwrite subject to mandatory justification, and twelve consistency rules check that gender, country, contract and employment type totals each match the total headcount. A completeness score per mandatory disclosure with a configurable threshold complements the import and the exports as XLSX, CSV and PDF.

Working conditions

Pay assessments compare the lowest pay against a living wage reference value, normalised to gross monthly pay, with a classification as compliant or non-compliant plus an absolute and percentage gap. The supplied reference dataset is differentiated by country, urban/rural area, household scenario and data year and is converted daily using the European Central Bank reference rate; statutory minimum wage thresholds for seven jurisdictions raise the reference value where it would otherwise fall below. Social protection is documented across five life events with three coverage levels each and a mandatory description where coverage is incomplete, alongside working time metrics from overtime and the remote and hybrid share to the return-to-work rate after parental leave. Pay amounts are stored encrypted, and a data protection notice appears for small gender groups.

Health and safety

Incidents are captured with type (injury, illness, fatality, injury with serious consequences), severity, worker type and reporting obligation. Three rates are calculated automatically, each per one million hours worked: the total recordable incident rate (TRIR), the lost time incident frequency rate (LTIFR) and the high-consequence injury rate (HCIR) — TRIR and LTIFR additionally broken down by employees and non-employees. The investigation workflow runs from open through under investigation to closed, with reopening subject to a stated reason; closure requires root cause analysis, corrective actions and a summary of the outcome. Incident-free periods can be confirmed per period and per facility.

Training and development

Training programmes are kept as a catalogue with provider type, topic category, standard duration and mandatory flag. Training records capture the number of participants and hours per participant by employee category and gender, with total hours calculated automatically. From this the system derives the average training hours per employee overall and by gender as well as the performance review rate by gender — the reference figures are drawn from the demographic data. A period summary with a methodology note and an import with template complete the picture.

Diversity and inclusion

Gender distribution is reported separately for top management and the total workforce, and age distribution across three bands (under 30, 30 to 50, over 50) — both checked to 100%. Disability disclosures require a collection method and a mandatory selection of the legal basis under data protection law (consent, employment law obligation, works agreement, other); this data is readable and writable by administrators only, and changes are logged with the role of the person who made them. The mean gender pay gap is calculated automatically from average hourly rates, while the median and category breakdowns are captured manually; the ratio of board remuneration to the median is a mandatory disclosure, optionally purchasing-power-adjusted. Where fewer than ten employees have disclosed a disability, a small sample size notice appears.

Social dialogue

Worker representation bodies are covered from works council, union representation, joint consultation committee and health and safety committee through to European Works Council, SE and SCE works councils. The collective bargaining coverage rate is calculated automatically from the recorded active collective agreements and the total headcount — with manual override and a plausibility warning for double counting. Further metrics are derived automatically: social dialogue coverage in the European Economic Area, representation coverage per site, and the number of active agreements and works councils. Consultation processes are documented with topic, process type (information, consultation, negotiation, co-determination), timing, outcome type and a reference to a collective agreement.

Policies, engagement and complaint procedures

Workforce policies are maintained with nine policy types, scope, responsible person, review dates and supersession chain, plus flags for the ILO core conventions, human rights coverage, discrimination and protected characteristics, and accident prevention. Engagement channels record type, coverage, topics, frequency, involvement of worker representation, global framework agreements, influence on decision-making with mandatory description, an effectiveness assessment and measures for vulnerable groups. Complaint channels require, alongside type, operator and accessibility including anonymous reports, a mandatory process description and a mandatory description of protection against retaliation.

Targets and measures

Targets are captured with purpose, time horizon, metric definition, baseline and target values, a mandatory disclosure on the involvement of the workforce in target setting, and details of independent verification. Actual values are adopted automatically from ten metric sources across six S1 areas — including headcount, social protection coverage, TRIR, LTIFR, average training hours, share of women in top management, pay gap and collective bargaining coverage rate — as soon as a reporting period is closed and the source domain supplies a value. Measures carry type, schedule, expected and actual outcome, resources and the flag indicating whether negative impacts are being addressed and remediation provided. A governance narrative on the selection process and the approach to harm prevention, a mandatory sub-topic assignment and the statement on the absence of targets complete the module.

Incidents and complaints

A period summary is produced per organisation within the reporting boundary, with subordinate confirmed incidents. Recorded are the date of identification, incident type (discrimination including harassment or other human rights incident), ground of discrimination, confirmation status and basis, source of confirmation, worker type and description, along with fines, penalties and compensation with a reconciliation note to the annual financial statements. Metrics are consolidated across all organisations within the reporting boundary. An anonymisation function for administrators overwrites description, confirmation basis and notes while retaining the record — so the count stays unchanged and erasure requests under the GDPR can still be met.

FAQ

Frequently asked questions

No. Demographic data, working conditions, training and health and safety coverage records can be imported using templates with row-by-row validation, including a reference sheet of permitted values and conflict handling. You can also connect HR systems via the REST API once it has been enabled for your team.

From incidents and hours worked, the software calculates three rates per one million hours worked: the total recordable incident rate (TRIR), the lost time injury frequency rate (LTIFR) and the high-consequence injury rate (HCIR). TRIR and LTIFR are also split between employees and non-employees.

Wage assessments compare the lowest wage with a living wage benchmark, normalised to gross monthly pay, and show compliant or non-compliant together with the absolute and percentage gap. The benchmark dataset is included and differentiated by country, urban or rural area and household scenario; statutory minimum wages for seven jurisdictions raise the benchmark where it would otherwise be lower.

Pay amounts are stored encrypted. Disability data requires a documented choice of legal basis under Art. 9 GDPR and can only be read and edited by administrators. For small headcounts or gender groups, a privacy notice appears. For erasure requests, incidents can be anonymized without changing the counts relevant to the report.

Yes. Targets can draw their actual values from ten metric sources, including headcount, TRIR, LTIFR, average training hours, the share of women in top management, the pay gap and collective bargaining coverage. The update happens when a reporting period is closed, provided the source delivers a value; a progress entry can also take the value directly at any time.

The software calculates the rate automatically from the active collective agreements recorded and the total headcount; a manual override is possible, and a plausibility warning appears if double counting is suspected. The rate can be broken down by country. Workers' representation bodies, up to the European Works Council, and consultation processes are documented in the same area.

Ensure CSRD Compliance

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