ESRS standard · Social

ESRS S1

Own workforce

ESRS S1 covers your own workforce: working conditions, equal treatment and opportunity, pay, diversity, collective bargaining, and health and safety. It is material for the large majority of companies, since almost every business has employees whose conditions and treatment matter under the impact lens.

ESRS S1 in brief

Working conditions, pay, diversity and health and safety for your own people.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS S1 requires

  • Working conditions: secure employment, working time, adequate wages, social dialogue and collective bargaining.
  • Equal treatment and opportunities: gender pay gap, diversity, training and skills, and measures against violence and harassment.
  • Health and safety.
  • Other work-related rights, including child labour and forced labour in your own operations.
  • How you engage with your own workforce and provide channels to raise concerns.

These requirements sit in the ESRS, adopted as Delegated Regulation (EU) 2023/2772, under the CSRD, Directive (EU) 2022/2464.

Materiality

When ESRS S1 tends to be material

S1 is material for most companies with a workforce of any size, because the way you treat your own people is an impact that almost always crosses the materiality threshold. Phase-in reliefs let companies under 750 employees defer S1 in the first year.

Whether you must report ESRS S1 is decided by your double materiality assessment. A topic is material, and must be disclosed, if it is significant from either an impact or a financial perspective.

Datapoints are changing under the revised ESRS

The ESRS are being simplified under the Omnibus. The Commission published a draft revised delegated act for consultation from 6 May to 3 June 2026, cutting mandatory datapoints by around 60 to 70% and clarifying the materiality filter, with adoption targeted around 17 September 2026 and application from FY2027. The specific disclosure requirements in ESRS S1 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS S1: common questions

Is ESRS S1 mandatory?
S1 applies where your own workforce is material, which is the case for most companies. ESRS 2 governance and process disclosures always apply; S1 topical disclosures follow from the double materiality assessment.
Does S1 require a gender pay gap figure?
Yes, where own workforce is material. S1 includes equal-treatment metrics such as the gender pay gap, diversity, and training, alongside working conditions and health and safety.

Work out which ESRS apply to you

Your double materiality assessment decides which topical standards you must report. Start there, then explore the rest of the ESRS.

Double materiality guide

This is guidance, not legal advice

This is guidance to help you understand ESRS S1 (Own workforce), not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Delegated Regulation (EU) 2023/2772 (ESRS Set 1) (EUR-Lex)retrieved 8 Jun 2026
  2. [2]Directive (EU) 2022/2464, the CSRD (EUR-Lex)retrieved 8 Jun 2026
  3. [3]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026

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