ESRS standard · Social

ESRS S2

Workers in the value chain

ESRS S2 covers workers in your value chain - the people in your upstream supply chain and downstream operations who are not your own employees. It applies where their working conditions and rights are material, and overlaps closely with human-rights due diligence under the CSDDD.

ESRS S2 in brief

Labour conditions for workers across your supply and downstream chain.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS S2 requires

  • Material impacts on value-chain workers: working conditions, equal treatment, and other work-related rights.
  • Risks of child labour, forced labour and human-rights abuses in the value chain.
  • Policies, actions and targets to address those impacts.
  • How affected value-chain workers can raise concerns and seek remedy.

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

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 S2 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS S2: common questions

How is S2 different from S1?
S1 is about your own employees; S2 is about workers in your value chain who are not your employees - for example workers at suppliers and contractors. Both follow the same rights-based structure.
How does S2 relate to due diligence?
S2 overlaps heavily with human-rights due diligence under the Corporate Sustainability Due Diligence Directive (CSDDD). The value-chain cap limits what data you can demand from smaller partners.

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 S2 (Workers in the value chain), 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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