What ESRS S1 addresses
ESRS S1 forms part of the European Sustainability Reporting Standards and focuses on the own workforce. It covers working conditions, participation, equality and other matters, including health and safety. Its application is analysed within the complete corporate reporting framework; it is not a new risk assessment or a replacement for employers’ preventive obligations.
Defining the boundary correctly
Own workforce is a reporting-framework concept that may include employees and certain non-employee workers. It does not simply mean everyone entering a workplace or the whole value chain. Before collecting indicators, define which groups correspond to each requirement and document how the information was obtained.
Relevant preventive information
Management system coverage, accidents and work-related ill health are relevant elements. Consistent criteria, sources and responsible people are needed. OSH data quality includes being able to explain exclusions, estimates and differences between periods. Publishing aggregates must respect restrictions on personal and health information.
The 2026 regulatory revision
Commission Delegated Regulation (EU) 2026/1563 published a revision of the standards, scheduled to enter into force on 10 November 2026 and apply to financial years beginning on or after 1 January 2027. It includes transitional options for 2026. The version used must therefore be identified: numbering and content of requirements should not be mixed between versions.
Preparation example
In a hypothetical example, the prevention team provides accident and hours data to sustainability staff. Both teams compare population, period and definition before consolidation. If a local indicator uses a different criterion, the explanation and transformation applied are retained. The report should not present a series as comparable when its boundary has changed without saying so.
Determining obligations before reporting
A company’s obligation depends on its situation and applicable legislation, including transposition and transitional provisions. This entry sets no universal threshold and does not assume the same detail is mandatory for every organisation. Preparation should coordinate prevention, people, finance and reporting teams, checking materiality, scope and version for each financial year.
