ESRS S1 Own Workforce

Standard ESRS S1 effectifs propres entreprise.

Définition

ESRS S1 DR Policies, Processes for engaging with own workforce, Channels for raising concerns, Actions and resources, Targets, Characteristics of own workforce, Working time, Adequate wages, Social protection, Persons with disabilities, Training and skills development, Health and safety, Work-life balance, Compensation incl gender pay gap, Diversity (board, leadership), Cases of severe human rights issues incl harassment, Anticipated financial effects.

Origine

EFRAG, Commission Delegated Regulation (EU) 2023/2772 publié 31 juillet 2023.

Usage

Tous secteurs concernés. Convergence avec GRI 401/403/404/405 et SDG 5, 8, 10.

Termes liés

• ESRS — famille parent.
• GRI 401 — standard apparenté.
• Gender pay gap — métrique phare.