What EU ESRS S1 - Own Workforce: Working Conditions, Equal Treatment, Wages and Social Protection requires
This standard requires undertakings under the CSRD to disclose information on material impacts, risks, and opportunities related to their own workforce, covering working conditions, equal treatment, and other social matters. As per ESRS S1 paragraph 1, the objective is to enable users to understand how the undertaking affects its own workforce and the related governance, strategy, and performance.
Pillar: Sustainability & ESG · Authority: European Commission / EFRAG · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772
SHA-256 integrity: 2e5ed76e40c8bf651986472687dc5e13a05e71afff26716f09ca9916e37dee2c
Primary Citations — 7 traced to source
- Commission Delegated Regulation (EU) 2023/2772, Annex I, Appendix A: ESRS S1 - Own workforce
- ESRS S1, Paragraph 10: Disclosure Requirement S1-1 - Policies related to own workforce
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