ESRS S

ESRS S

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) 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.