ESRS S
ESRS S1 to S4 outline the requirements for companies to report on social aspects
Main topics covered are
- own workforce (S1),
- workers in the value chain (S2),
- affected communities (S3)
- consumers and end-users (S4)
ESRS S1 to S4 provide the disclosures for companies to report on human-centric topics linked to a company’s internal and external operations.
The official information on the Social ESRS can be found on pages 155 – 236 of Annex I from the European Commission’s first set of standards publication.
All four Social Standard disclosure requirements can be broken down and described by the four reporting areas :
(1) governance,
(2) strategy,
(3)Â impact,
(4) risk and opportunity management, and metrics and targets.
Your initial double materiality analysis provides the basis for the range of topics from ESRS S1 to S4 to be reported on.
