Templates and records · Sustainability · Clause ESRS S1
ESRS S1 own workforce indicators sheet
The definition and origin of every figure about the company’s people —headcount, turnover, safety, equality— that goes into the sustainability report.
In one sentence
The own workforce indicators sheet defines each ESRS S1 data point the company publishes —employees by gender and contract type, turnover, accidents, equality—, its source, the calculation method and who validates it, because where the topic is material the ESRS require those figures to be disclosed and the assurance provider needs to be able to redo the calculation.
- Where the standard requires it
- Sustainability · Clause ESRS S1 Standards are cited by name: ESRS 1 (general requirements), E1 (climate change), S1 (own workforce), G1 (business conduct). Delegated Regulation (EU) 2026/1563 simplified them for financial years starting on or after 1 January 2027; for 2026 companies may choose the previous version or the new one.
- Type of information
- Mandatory document Mandatory for companies subject to the CSRD when own workforce is material (ESRS S1)
- Who fills it in
- Human resources Health and safety provides the safety data; sustainability checks consistency
- When
- At financial year end With interim extracts to spot problems early
- How long it is kept
- At least while the report can be reviewed Neither the directive nor the ESRS set a period for working papers; it is wise to keep them with the management report for the year and those for the comparative year.
What the standard requires
What Sustainability demands and what it leaves to your judgement
Standard S1 covers the company’s own workers: working conditions, equal treatment and opportunities, health and safety, among other sub-topics. Where it is material, it calls for policies, actions, targets and quantitative data.
The ESRS define many of those data points, but each company has to decide which system they come from and how they are counted: at year end or as an average, in headcount or full-time equivalents. That decision is what this sheet puts in writing.
Structure
Fields the template should include
- Indicator and the ESRS requirement it answers
- Definition and unit (headcount, full-time equivalents, percentage)
- Point of calculation: year end or average
- Source system (payroll, health and safety, training)
- Calculation method and estimates
- Data owner and validation
- Value for the year and the previous year
- Reconciliation with other published figures (annual accounts)
Example
Example: three indicators for the food group (fictitious group)
Company, people and figures are fictitious: the example only shows what a properly completed record looks like.
| Field | Content |
|---|---|
| Employees at year end | 1,482 people · 54 % women · source: payroll · matches the notes to the annual accounts |
| Temporary contracts | 17 % · seasonal permanent workers counted as permanent, according to the documented definition |
| Turnover | 11.2 % · voluntary and involuntary leavers over average headcount |
| Lost-time accidents | 23 · source: health and safety system · includes one commuting accident, excluded from the frequency rate |
| Validation | Head of people, 20 January 2026 |
At the audit
Mistakes auditors commonly flag
- The headcount in the report differs from the annual accounts with no explanation.
- Each company in the group counts contracts differently.
- Accident data do not cover every company within the reporting boundary.
- No record of who validated the figure.
In Kimobox
How this record is kept in Kimobox
- 1Social indicators are drawn from the Kimobox employee portal.
- 2Each employee’s training is recorded in their digital file.
- 3Workplace safety and wellbeing indicators are documented on the dashboard.
- 4The evidence behind each indicator can be exported for the external assurance provider.
Frequently asked questions
What people ask us before getting started
What if own workforce is not material?
It is unusual in companies with more than 1,000 employees, but if the double materiality assessment reaches that conclusion on justified grounds, standard S1 does not apply.
Headcount or full-time equivalents?
It depends on the data point: the ESRS specify the unit in each requirement. What matters is documenting it and applying it the same way across every group company and every year.
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Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- Delegated Regulation (EU) 2023/2772, European Sustainability Reporting Standards (ESRS) EUR-Lex · 31 July 2023
- Delegated Regulation (EU) 2026/1563 amending Delegated Regulation (EU) 2023/2772 to simplify the sustainability reporting standards EUR-Lex · OJ of 21 September 2026; applicable to financial years from 1 January 2027
- Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD) EUR-Lex · 14 December 2022