S1-17_14 | ESRS S1 | AR 106. |
| S1-17 | Number of severe human rights cases where undertaking played role securing remedy for those affected | Integer | | V | | 1 year | |
S1-17_13 | ESRS S1 | AR 103. |
| S1-17 | Disclosure of the status of incidents and/or complaints and actions taken | narrative | | V | | 1 year | |
S1-14_12 | ESRS S1 | AR 94. |
| S1-14 | Number of cases of recordable work-related ill health detected among former own workforce | Integer | | V | | 1 year | 1 year |
S1-14_11 | ESRS S1 | AR 81. |
| S1-14 | Description of underlying standards for internal audit or external certification of health and safety management system | narrative | | V | | 1 year | |
S1-12_03 | ESRS S1 | AR 76. |
| S1-12 | Disclosure of contextual information necessary to understand data and how data has been compiled (persons with disabilities)) | narrative | | | | 1 year | 1 year |
S1-9_06 | ESRS S1 | AR 71. |
| S1-9 | Disclosure of own definition of top management used | narrative | Conditional | | | 1 year | |
S1-8_08 | ESRS S1 | AR 70. |
| S1-8 | Collective bargaining coverage and social dialogue disaggregated by country and/or region | Table /Semi-Narrative | | | | 1 year | 1 year for non-EEA countries |
S1-7_04 | ESRS S1 | AR 61. |
| S1-7 | Undertaking does not have non-employees in own workforce | semi-narrative | | V | | 1 year | 1 year |
S1-2_15 | ESRS S1 | AR 26. |
| S1-2 | Information about effectiveness of processes for engaging with its own workforce from previous reporting periods | narrative | Conditional | V | | 1 year | |
S1-2_11 | ESRS S1 | AR 25. (b) |
| S1-2 | Disclosure of how potential barriers to engagement with people in its workforce are taken into account | narrative | | V | | 1 year | |
S1-2_14 | ESRS S1 | AR 25. (e) |
| S1-2 | Disclosure of how undertaking seeks to respect human rights of all stakeholders engaged | narrative | | V | | 1 year | |
S1-2_13 | ESRS S1 | AR 25. (d) |
| S1-2 | Disclosure of any conflicting interests that have arisen among different workers and how these conflicting interests have been resolved | narrative | | V | | 1 year | |
S1-2_12 | ESRS S1 | AR 25. (c) |
| S1-2 | Disclosure of how people in its workforce are provided with information that is understandable and accessible through appropriate communication channels | narrative | | V | | 1 year | |
S1-2_10 | ESRS S1 | AR 25. (a) |
| S1-2 | Disclosure of how undertaking engages with at-risk or persons in vulnerable situations | narrative | | V | | 1 year | |
S1-3_04 | ESRS S1 | AR 30. |
| S1-3 | Disclosure of whether and how own workforce and their workers' representatives are able to access channels at level of undertaking they are employed by or contracted to work for | narrative | | V | | 1 year | |
S1-3_03 | ESRS S1 | AR 29. |
| S1-3 | Third-party mechanisms are accessible to all own workforce | semi-narrative | | V | | 1 year | |
S1-5_06 | ESRS S1 | AR 49. (c) |
| S1-5 | Disclosure of references to standards or commitments which targets are based on | narrative | | V | | 1 year | |
S1-5_05 | ESRS S1 | AR 49. (b) |
| S1-5 | Information about stability over time of target in terms of definitions and methodologies to enable comparability | semi-narrative | | V | | 1 year | |
S1-5_04 | ESRS S1 | AR 49. (a) |
| S1-5 | Disclosure of intended outcomes to be achieved in lives of people in its own workforce | narrative | | V | | 1 year | |
S1-4_20 | ESRS S1 | AR 48. |
| S1-4 | Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts | narrative | | V | | 1 year | |
S1-4_18 | ESRS S1 | AR 41. |
| S1-4 | Initiatives or processes whose primary aim is to deliver positive impacts for own workforce are designed also to support achievement of one or more of Sustainable Development Goals | semi-narrative | | V | | 1 year | |
S1-4_19 | ESRS S1 | AR 43. |
| S1-4 | Information about measures taken to mitigate negative impacts on workers that arise from transition to greener, climate-neutral economy | narrative | Conditional | | | 1 year | |
S1-4_17 | ESRS S1 | AR 40. (b) |
| S1-4 | Information about intended or achieved positive outcomes of programmes or processes for own workforce | narrative | | V | | 1 year | |
S1-4_16 | ESRS S1 | AR 40. (a) |
| S1-4 | Disclosure of whether and how workers and workers' representatives play role in decisions regarding design and implementation of programmes or processes whose primary aim is to deliver positive impacts for workers | narrative | | V | | 1 year | |
S1-4_15 | ESRS S1 | AR 36. |
| S1-4 | Disclosure of how the initiative, and its own involvement, is aiming to address the material impact concerned | narrative | | V | | 1 year | |
S1-4_14 | ESRS S1 | AR 35. |
| S1-4 | Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting own workforce | narrative | | V | | 1 year | |
S1-4_13 | ESRS S1 | AR 33. (d) |
| S1-4 | Disclosure of aims for continued improvement | narrative | | V | | 1 year | |
S1-4_12 | ESRS S1 | AR 33. (c) |
| S1-4 | Disclosure of how far undertaking has progressed in efforts during reporting period | narrative | | V | | 1 year | |
S1-4_11 | ESRS S1 | AR 33. (b) |
| S1-4 | Disclosure of initiatives aimed at contributing to additional material positive impacts | narrative | | V | | 1 year | |
S1-4_10 | ESRS S1 | AR 33. (a) |
| S1-4 | Disclosure of general and specific approaches to addressing material negative impacts | narrative | | V | | 1 year | |
S1-1_22 | ESRS S1 | AR 17. (h) |
| S1-1 | Has programs to promote access to skills development. | semi-narrative | | V | | 1 year | |
S1-1_21 | ESRS S1 | AR 17. (g) |
| S1-1 | Has put in place grievance procedures to address complaints, handle appeals and provide recourse for employees when discrimination is identified, and is alert to formal structures and informal cultural issues that can prevent employees from raising concerns and grievances | semi-narrative | | V | | 1 year | |
S1-1_20 | ESRS S1 | AR 17. (f) |
| S1-1 | Keeping an up-to-date records on recruitment, training and promotion that provide a transparent view of opportunities for employees and their progression | semi-narrative | | V | | 1 year | |
S1-1_19 | ESRS S1 | AR 17. (e) |
| S1-1 | Has evaluated whether a there is a risk that job requirements have been defined in a way that would systematically disadvantage certain groups | semi-narrative | | V | | 1 year | |
S1-1_18 | ESRS S1 | AR 17. (d) |
| S1-1 | Adjustments to the physical environment to ensure health and safety for workers, customers and other visitors with disabilities are in place | semi-narrative | | V | | 1 year | |
S1-1_17 | ESRS S1 | AR 17. (c) |
| S1-1 | Staff training on non-discrimination policies and practices are in place | semi-narrative | | V | | 1 year | |
S1-1_16 | ESRS S1 | AR 17. (b) |
| S1-1 | Has assigned responsibility at top management level for equal treatment and opportunities in employment, issue clear company-wide policies and procedures to guide equal employment practices, and link advancement to desired performance in this area | semi-narrative | | V | | 1 year | |
S1-1_15 | ESRS S1 | AR 17. (a) |
| S1-1 | Policies and procedures which make qualifications, skills and experience the basis for the recruitment, placement, training and advancement are in place | semi-narrative | | V | | 1 year | |
S1-1_14 | ESRS S1 | AR 14. |
| S1-1 | Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant | narrative | | V | | 1 year | |
S2-1_11 | ESRS S1 | AR 16. |
| S2-1 | Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant | narrative | | V | | 2 years | |
S1-1_02 | ESRS S1 | AR 10. |
| S1-1 | Disclosure of explanations of significant changes to policies adopted during reporting year | narrative | | V | | 1 year | |
S1-13_07 | ESRS S1 | 85. |
| S1-13 | Percentage of non-employees that participated in regular performance and career development reviews | Table/Percent | | V | | 1 year | 1 year |
S1-13_06 | ESRS S1 | 84. | AR 79
| S1-13 | Average number of employees that participated in regular performance and career development reviews by employee category | Table/Decimal | | V | | 1 year | 1 year |
S1-13_05 | ESRS S1 | 84. | AR 79
| S1-13 | Percentage of employees that participated in regular performance and career development reviews by employee category [table] | Table/percentage | | V | | 1 year | 1 year |
S1-13_03 | ESRS S1 | 83. (b) | AR 78
| S1-13 | Average number of training hours by gender [table] | Table | | | | 1 year | 1 year |
S1-13_04 | ESRS S1 | 83. (b) | AR 78
| S1-13 | Average number of training hours per person for employees | Table/Decimal | | | | 1 year | 1 year |
S1-13_02 | ESRS S1 | 83. (a) | AR 77
| S1-13 | Percentage of employees that participated in regular performance and career development reviews | Table/Percent | | | | 1 year | 1 year |
S1-13_01 | ESRS S1 | 83. (a) | AR 77
| S1-13 | Training and skills development indicators gender [table] | Table | | | | 1 year | 1 year |
S1-17_11 | ESRS S1 | 104. (b) | AR 103 - AR 106
| S1-17 | Amount of fines, penalties, and compensation for severe human rights issues and incidents connected to own workforce | Monetary | | | | 1 year | |
S1-17_12 | ESRS S1 | 104. (b) | AR 103 - AR 106
| S1-17 | Information about reconciliation of amount of fines, penalties, and compensation for severe human rights issues and incidents connected to own workforce with most relevant amount presented in financial statements | narrative | | | | 1 year | |
S1-17_09 | ESRS S1 | 104. (a) | AR 103 - AR 106
| S1-17 | Number of severe human rights issues and incidents connected to own workforce that are cases of non respect of UN Guiding Principles and OECD Guidelines for Multinational Enterprises | Integer | | | SFDR/BENCH | 1 year | |
S1-17_10 | ESRS S1 | 104. (a) | AR 103 - AR 106
| S1-17 | No severe human rights issues and incidents connected to own workforce have occurred | semi-narrative | | | SFDR/BENCH | 1 year | |
S1-17_08 | ESRS S1 | 104. (a) | AR 103 - AR 106
| S1-17 | Number of severe human rights issues and incidents connected to own workforce | Integer | | | SFDR/BENCH | 1 year | |
S1-17_07 | ESRS S1 | 103. (d) | AR 103 - AR 106
| S1-17 | Disclosure of contextual information necessary to understand data and how data has been compiled (work-related grievances, incidents and complaints related to social and human rights matters) | narrative | Conditional | | | 1 year | |
S1-17_06 | ESRS S1 | 103. (c) | AR 103 - AR 106
| S1-17 | Information about reconciliation of fines, penalties, and compensation for damages as result of violations regarding swork-related discrimination and harassment with most relevant amount presented in financial statements | narrative | | | | 1 year | |
S1-17_05 | ESRS S1 | 103. (c) | AR 103 - AR 106
| S1-17 | Amount of fines, penalties, and compensation for damages as result of incidents of discrimination, including harassment and complaints filed | Monetary | | | | 1 year | |
S1-17_04 | ESRS S1 | 103. (b) | AR 103 - AR 106
| S1-17 | Number of complaints filed to National Contact Points for OECD Multinational Enterprises | Integer | Conditional | | | 1 year | |
S1-17_03 | ESRS S1 | 103. (b) | AR 103 - AR 106
| S1-17 | Number of complaints filed through channels for people in own workforce to raise concerns | Integer | | | | 1 year | |
S1-17_02 | ESRS S1 | 103. (a) | AR 103 - AR 106
| S1-17 | Number of incidents of discrimination | Table/Integer | | | | 1 year | |
S1-17_01 | ESRS S1 | 103. (a) |
| S1-17 | Number of incidents of discrimination [table] | Table | | | SFDR | 1 year | |
S1-16_07 | ESRS S1 | 99. |
| S1-16 | Description of methodology used for calculation of remuneration ratio adjusted for purchasing power differences between countries | narrative | | V | | 1 year | |
S1-16_06 | ESRS S1 | 99. |
| S1-16 | Remuneration ratio adjusted for purchasing power differences between countries | Percent | | V | | 1 year | |
S1-16_02 | ESRS S1 | 97. (b) | AR 101
| S1-16 | Annual total remuneration ratio | Percent | | | SFDR | 1 year | |
S1-16_03 | ESRS S1 | 97. (c) | AR 99, AR 102
| S1-16 | Disclosure of contextual information necessary to understand data, how data has been compiled and other changes to underlying data that are to be considered | narrative | Conditional | | | 1 year | |
S1-16_01 | ESRS S1 | 97. (a) | AR 98 - AR 100
| S1-16 | Gender pay gap | Percent | | | SFDR/BENCH | 1 year | |
S1-16_04 | ESRS S1 | 98. |
| S1-16 | Gender pay gap breakdown by employee category and/or country/segment [table] | Table/numerical | | V | | 1 year | |
S1-16_05 | ESRS S1 | 98. |
| S1-16 | Gender pay gap breakdown by employee category and ordinary basic salary and complementary/variable components | Table/numerical | | V | | 1 year | |
S1-15_04 | ESRS S1 | 94. |
| S1-15 | All employees are entitled to family-related leaves through social policy and (or) collective bargaining agreements | semi-narrative | | | | 1 year | 1 year |
S1-15_03 | ESRS S1 | 93. (b) |
| S1-15 | Percentage of entitled employees that took family-related leave by gender [table] | Table/numerical | | | | 1 year | 1 year |
S1-15_02 | ESRS S1 | 93. (b) |
| S1-15 | Percentage of entitled employees that took family-related leave | Percent | | | | 1 year | 1 year |
S1-15_01 | ESRS S1 | 93. (a) | AR 96 - AR 97
| S1-15 | Percentage of employees entitled to take family-related leave | Percent | | | | 1 year | 1 year |
S1-14_10 | ESRS S1 | 90. |
| S1-14 | Percentage of own workforce who are covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines and which has been internally audited and (or) audited or certified by external party | Percent | | V | | 1 year | |
S1-14_04 | ESRS S1 | 88. (c) | AR 89 - AR 91
| S1-14 | Number of recordable work-related accidents for own workforce | Integer | | | | 1 year | |
S1-14_05 | ESRS S1 | 88. (c) | AR 89 - AR 91
| S1-14 | Rate of recordable work-related accidents for own workforce | Percent | | | | 1 year | |
S1-14_09 | ESRS S1 | 89. |
| S1-14 | Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health realted to non-employees | Integer | | V | | 1 year | 1 year |
S1-14_08 | ESRS S1 | 89. |
| S1-14 | Number of cases of recordable work-related ill health of non-employees | Integer | | V | | 1 year | 1 year |
S1-14_07 | ESRS S1 | 88. (e) | AR 95
| S1-14 | Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health related to employees | Integer | | | | 1 year | 1 year |
S1-14_06 | ESRS S1 | 88. (d) |
| S1-14 | Number of cases of recordable work-related ill health of employees | Integer | | | | 1 year | 1 year |
S1-14_03 | ESRS S1 | 88. (b) | AR 82, AR 89 - AR 91
| S1-14 | Number of fatalities as result of work-related injuries and work-related ill health of other workers working on undertaking's sites | Integer | | | | 1 year | |
S1-14_02 | ESRS S1 | 88. (b) | AR 82, AR 89 - AR 91
| S1-14 | Number of fatalities in own workforce as result of work-related injuries and work-related ill health | Integer | | | | 1 year | |
S1-14_01 | ESRS S1 | 88. (a) | AR 80
| S1-14 | Percentage of people in its own workforce who are covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines | Percent | | | | 1 year | |
S1-12_02 | ESRS S1 | 80. |
| S1-12 | Percentage of employees with disabilities in own workforce breakdown by gender [table] | Table/numerical | | V | | 1 year | 1 year |
S1-12_01 | ESRS S1 | 79. |
| S1-12 | Percentage of persons with disabilities amongst employees, subject to legal restrictions on collection of data | Percent | | | | 1 year | 1 year |
S1-11_05 | ESRS S1 | 74. (e) | AR 75
| S1-11 | All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to retirement | semi-narrative | | | | 1 year | 1 year |
S1-11_06 | ESRS S1 | 76. | AR 75
| S1-11 | Social protection employees by country [table] by types of events and type of employees [including non employees] | Table | Conditional | | | 1 year | 1 year |
S1-11_09 | ESRS S1 | 75. |
| S1-11 | Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability | narrative | Conditional | | | 1 year | 1 year |
S1-11_11 | ESRS S1 | 75. |
| S1-11 | Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to retirement | narrative | Conditional | | | 1 year | 1 year |
S1-11_07 | ESRS S1 | 75. |
| S1-11 | Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to sickness | narrative | Conditional | | | 1 year | 1 year |
S1-11_08 | ESRS S1 | 75. |
| S1-11 | Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking | narrative | Conditional | | | 1 year | 1 year |
S1-11_06 | ESRS S1 | 75. | AR 75
| S1-11 | Social protection employees by country [table] by types of events and type of employees [including non employees] | Table | Conditional | | | 1 year | 1 year |
S1-11_10 | ESRS S1 | 75. |
| S1-11 | Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to maternity leave | narrative | Conditional | | | 1 year | 1 year |
S1-11_01 | ESRS S1 | 74. (a) | AR 75
| S1-11 | All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to sickness | semi-narrative | | | | 1 year | 1 year |
S1-11_04 | ESRS S1 | 74. (d) | AR 75
| S1-11 | All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to parental leave | semi-narrative | | | | 1 year | 1 year |
S1-11_03 | ESRS S1 | 74. (c) | AR 75
| S1-11 | All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability | semi-narrative | | | | 1 year | 1 year |
S1-11_02 | ESRS S1 | 74. (b) | AR 75
| S1-11 | All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking | semi-narrative | | | | 1 year | 1 year |
S1-10_04 | ESRS S1 | 71. |
| S1-10 | Percentage of non-employees paid below adequate wage | Table/numerical | | V | | 1 year | |
S1-10_03 | ESRS S1 | 70. |
| S1-10 | Percentage of employees paid below the applicable adequate wage benchmark | Table/numerical | | | | 1 year | |
S1-10_02 | ESRS S1 | 70. |
| S1-10 | Countries where employees earn below the applicable adequate wage benchmark [table] | Table | Conditional | | | 1 year | |
S1-10_01 | ESRS S1 | 69. | AR 72 - AR 74
| S1-10 | All employees are paid adequate wage, in line with applicable benchmarks | semi-narrative | | | | 1 year | |
S1-9_03 | ESRS S1 | 66. (b) |
| S1-9 | Distribution of employees (head count) under 30 years old | Integer/percentage | | | | 1 year | |
S1-9_05 | ESRS S1 | 66. (b) |
| S1-9 | Distribution of employees (head count) over 50 years old | Integer/percentage | | | | 1 year | |
S1-9_04 | ESRS S1 | 66. (b) |
| S1-9 | Distribution of employees (head count) between 30 and 50 years old | Integer/percentage | | | | 1 year | |
S1-9_01 | ESRS S1 | 66. (a) |
| S1-9 | Gender distribution in number of employees (head count) at top management level | Table/Integer | | | | 1 year | |
S1-9_02 | ESRS S1 | 66. (a) |
| S1-9 | Gender distribution in percentage of employees at top management level | Table/percentage | | | | 1 year | |
S1-8_05 | ESRS S1 | 62. |
| S1-8 | Description of extent to which working conditions and terms of employment of non-employees in own workforce are determined or influenced by collective bargaining agreements | narrative | | V | | 1 year | 1 year for non-EEA countries |
S1-8_07 | ESRS S1 | 63. (b) |
| S1-8 | Disclosure of existence of any agreement with employees for representation by European Works Council (EWC), Societas Europaea (SE) Works Council, or Societas Cooperativa Europaea (SCE) Works Council | narrative | | | | 1 year | 1 year for non-EEA countries |
S1-8_06 | ESRS S1 | 63. (a) | AR 69
| S1-8 | Percentage of employees in country country with significant employment (in the EEA) covered by workers' representatives | Percent | | | | 1 year | 1 year for non-EEA countries |
S1-8_04 | ESRS S1 | 61. |
| S1-8 | Working conditions and terms of employment for employees not covered by collective bargaining agreements are determined based on collective bargaining agreements that cover other employees or based on collective bargaining agreements from other undertakings | semi-narrative | | V | | 1 year | 1 year for non-EEA countries |
S1-8_03 | ESRS S1 | 60. (c) |
| S1-8 | Percentage of own employees covered by collective bargaining agreements (outside EEA) by region | Table/Percent | | | | 1 year | 1 year for non-EEA countries |
S1-8_02 | ESRS S1 | 60. (b) |
| S1-8 | Percentage of own employees covered by collective bargaining agreements are within coverage rate by country with significant employment (in the EEA) | Table/Percent | | | | 1 year | 1 year for non-EEA countries |
S1-8_01 | ESRS S1 | 60. (a) | AR 66
| S1-8 | Percentage of total employees covered by collective bargaining agreements | Percent | | | | 1 year | 1 year for non-EEA countries |
S1-7_10 | ESRS S1 | 57. | AR 63
| S1-7 | Description of basis of preparation of non-employees estimated number | narrative | Conditional | | | 1 year | 1 year |
S1-7_05 | ESRS S1 | 56. | AR 62
| S1-7 | Disclosure of the most common types of non-employees (for example, self-employed people, people provided by undertakings primarily engaged in employment activities, and other types relevant to the undertaking), their relationship with the undertaking, and the type of work that they perform. | narrative | | V | | 1 year | 1 year |
S1-7_09 | ESRS S1 | 55. (c) | AR 64 - AR 65
| S1-7 | Disclosure of contextual information necessary to understand data (non-employee workers) | narrative | Conditional | | | 1 year | 1 year |
S1-7_08 | ESRS S1 | 55. (b) ii. |
| S1-7 | Non-employees numbers are reported at end of reporting period/average/other methodology | semi-narrative | | | | 1 year | 1 year |
S1-7_07 | ESRS S1 | 55. (b) i. |
| S1-7 | Non-employees numbers are reported in head count/full time equivalent | semi-narrative | | | | 1 year | 1 year |
S1-7_06 | ESRS S1 | 55. (b) |
| S1-7 | Description of methodologies and assumptions used to compile data (non-employees) | narrative | | | | 1 year | 1 year |
S1-7_03 | ESRS S1 | 55. (a) |
| S1-7 | Number of non-employees in own workforce - people provided by undertakings primarily engaged in employment activities | Decimal | | | | 1 year | 1 year |
S1-7_02 | ESRS S1 | 55. (a) |
| S1-7 | Number of non-employees in own workforce - self-employed people | Decimal | | | | 1 year | 1 year |
S1-7_01 | ESRS S1 | 55. (a) |
| S1-7 | Number of non-employees in own workforce | Decimal | | | | 1 year | 1 year |
S1-6_20 | ESRS S1 | 52. (b) |
| S1-6 | Number of part-time employees by head count or full time equivalent | Table 4 Decimal/Integer | | V | | 1 year | |
S1-6_19 | ESRS S1 | 52. (a) |
| S1-6 | Number of full-time employees by head count or full time equivalent | Table 4 Decimal/Integer | | V | | 1 year | |
S1-6_18 | ESRS S1 | 52. |
| S1-6 | Further detailed breakdown by gender and by region [table] | Table 4 | | V | | 1 year | |
S1-6_10 | ESRS S1 | 51. |
| S1-6 | Average number of employees (head count or full-time equivalent) | Table 3/Decimal | Alternative | | | 1 year | |
S1-6_08 | ESRS S1 | 51. |
| S1-6 | Characteristics of undertaking's employees - information on employees by region [table] | Table 3 | | V | | 1 year | |
S1-6_09 | ESRS S1 | 51. |
| S1-6 | Number of employees (head count or full-time equivalent) | Table 3/Decimal | Alternative | | | 1 year | |
S1-6_17 | ESRS S1 | 50. (f) |
| S1-6 | Disclosure of cross-reference of information reported under paragragph 50 (a) to most representative number in financial statements | narrative | | | | 1 year | |
S1-6_16 | ESRS S1 | 50. (e) | AR 58
| S1-6 | Disclosure of contextual information necessary to understand data (employees) | narrative | Conditional | | | 1 year | |
S1-6_15 | ESRS S1 | 50. (d) ii. |
| S1-6 | Employees numbers are reported at end of reporting period/average/other methodology | semi-narrative | | | | 1 year | |
S1-6_14 | ESRS S1 | 50. (d) i. |
| S1-6 | Employees numbers are reported in head count or full-time equivalent | semi-narrative | | | | 1 year | |
S1-6_13 | ESRS S1 | 50. (d) | AR 60
| S1-6 | Description of methodologies and assumptions used to compile data (employees) | narrative | | | | 1 year | |
S1-6_11 | ESRS S1 | 50. (c) | AR 59
| S1-6 | Number of employee who have left undertaking | Decimal | | | | 1 year | |
S1-6_12 | ESRS S1 | 50. (c) |
| S1-6 | Percentage of employee turnover | Percent | | | | 1 year | |
S1-6_07 | ESRS S1 | 50. (b) |
| S1-6 | Characteristics of undertaking's employees - information on employees by contract type and gender [table] | Table 3 | | | | 1 year | |
S1-6_10 | ESRS S1 | 50. (b) |
| S1-6 | Average number of employees (head count or full-time equivalent) | Table 3/Decimal | Alternative | | | 1 year | |
S1-6_09 | ESRS S1 | 50. (b) |
| S1-6 | Number of employees (head count or full-time equivalent) | Table 3/Decimal | Alternative | | | 1 year | |
S1-6_03 | ESRS S1 | 50. (a) | AR 57
| S1-6 | Average number of employees (head count) | Table 1/Decimal | Alternative | | | 1 year | |
S1-6_06 | ESRS S1 | 50. (a) | AR 57
| S1-6 | Average number of employees in countries with 50 or more employees representing at least 10% of total number of employees | Table 2/Decimal | Alternative | | | 1 year | |
S1-6_01 | ESRS S1 | 50. (a) |
| S1-6 | Characteristics of undertaking's employees - number of employees by gender [table] | Table 1 | | | | 1 year | |
S1-6_04 | ESRS S1 | 50. (a) |
| S1-6 | Characteristics of undertaking's employees - number of employees in countries with 50 or more employees representing at least 10% of total number of employees [table] | Table 2 | | | | 1 year | |
S1-6_05 | ESRS S1 | 50. (a) | AR 57
| S1-6 | Number of employees in countries with 50 or more employees representing at least 10% of total number of employees | Table 2/Decimal | Alternative | | | 1 year | |
S1-6_02 | ESRS S1 | 50. (a) | AR 57
| S1-6 | Number of employees (head count) | Table 1/Decimal | Alternative | | | 1 year | |
S1-5_01 | ESRS S1 | 47. (a) |
| S1-5 | Disclosure of whether and how own workforce or workforce' representatives were engaged directly in setting targets | narrative | | | | 1 year | |
S1-5_03 | ESRS S1 | 47. (c) |
| S1-5 | Disclosure of whether and how own workforce or workforce' representatives were engaged directly in identifying lessons or improvements as result of undertakings performance | narrative | | | | 1 year | |
S1-5_02 | ESRS S1 | 47. (b) |
| S1-5 | Disclosure of whether and how own workforce or workforce' representatives were engaged directly in tracking performance against targets | narrative | | | | 1 year | |
S1.MDR-T_01-13 | ESRS S1 | 46. | AR 50 - AR 52
| S1-5 | Targets set to manage material impacts, risks and opportunities related to own workforce [see ESRS 2 - MDR-T] | MDR-T | | | | 1 year | |
S1-2_09 | ESRS S1 | 29. |
| S1-2 | Disclosure of timeframe for adoption of general process to engage with its own workforce in case the undertaking has not adopted a general process for engagement | narrative | Conditional | V | | 1 year | |
S1-2_08 | ESRS S1 | 29. |
| S1-2 | Statement in case the undertaking has not adopted a general process to engage with its own workforce | narrative | Conditional | | | 1 year | |
S1-2_07 | ESRS S1 | 28. |
| S1-2 | Disclosure of steps taken to gain insight into perspectives of people in its own workforce that may be particularly vulnerable to impacts and (or) marginalised | narrative | Conditional | | | 1 year | |
S1-2_06 | ESRS S1 | 27. (e) |
| S1-2 | Disclosure of how effectiveness of engagement with its own workforce is assessed | narrative | Conditional | | | 1 year | |
S1-2_05 | ESRS S1 | 27. (d) | AR 20
| S1-2 | Disclosure of Global Framework Agreement or other agreements related to respect of human rights of workers | narrative | Conditional | | | 1 year | |
S1-2_04 | ESRS S1 | 27. (c) | AR 18 - AR 19
| S1-2 | Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertaking’s approach | narrative | Conditional | | | 1 year | |
S1-2_03 | ESRS S1 | 27. (b) | AR 19
| S1-2 | Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement | narrative | Conditional | | | 1 year | |
S1-2_02 | ESRS S1 | 27. (a) |
| S1-2 | Engagement occurs with own workforce or their representatives | semi-narrative | Conditional | | | 1 year | |
S1-2_01 | ESRS S1 | 27. | AR 21, AR 23 - AR 24
| S1-2 | Disclosure of whether and how perspectives of own workforce inform decisions or activities aimed at managing actual and potential impacts | narrative | | | | 1 year | |
S1-1_13 | ESRS S1 | 24. (d) |
| S1-1 | Disclosure of whether and how policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected, as well as to advance diversity and inclusion | narrative | | | | 1 year | |
S1-1_12 | ESRS S1 | 24. (c) |
| S1-1 | Disclosure of specific policy commitments related to inclusion and (or) positive action for people from groups at particular risk of vulnerability in own workforce | narrative | | | | 1 year | |
S1-1_11 | ESRS S1 | 24. (b) | AR 15 - AR 16
| S1-1 | Grounds for discrimination are specifically covered in policy | semi-narrative | | | | 1 year | |
S1-1_10 | ESRS S1 | 24. (a) |
| S1-1 | Specific policies aimed at elimination of discrimination are in place | semi-narrative | | | | 1 year | |
S1-1_09 | ESRS S1 | 23. |
| S1-1 | Workplace accident prevention policy or management system is in place | semi-narrative | | | SFDR | 1 year | |
S1-1_08 | ESRS S1 | 22. |
| S1-1 | Policies explicitly address trafficking in human beings, forced labour or compulsory labour and child labour | semi-narrative | | | SFDR | 1 year | |
S1-1_03 | ESRS S1 | 20. |
| S1-1 | Description of relevant human rights policy commitments relevant to own workforce | narrative | | | SFDR | 1 year | |
S1-1_07 | ESRS S1 | 21. | AR 12
| S1-1 | Disclosure of whether and how policies are aligned with relevant internationally recognised instruments | narrative | | | SFDR | 1 year | |
S1-1_06 | ESRS S1 | 20. (c) |
| S1-1 | Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts | narrative | | | SFDR | 1 year | |
S1-1_05 | ESRS S1 | 20. (b) |
| S1-1 | Disclosure of general approach in relation to engagement with people in its own workforce | narrative | | | SFDR | 1 year | |
S1-1_04 | ESRS S1 | 20. (a) |
| S1-1 | Disclosure of general approach in relation to respect for human rights including labour rights, of people in its own workforce | narrative | | | SFDR | 1 year | |
S1-4_09 | ESRS S1 | 43. |
| S1-4 | Disclosure of resources are allocated to the management of material impacts | narrative | | | | 1 year | |
S1.MDR-P_01-06 | ESRS S1 | 19. |
| S1-1 | Policies to manage material impacts, risks and opportunities related to its own workforce [see ESRS 2 MDR-P] | MDR-P | | | | 1 year | |
S1-1_01 | ESRS S1 | 19. |
| S1-1 | Policies to manage material impacts, risks and opportunities related to own workforce, including for specific groups within workforce or all own workforce | semi-narrative | | | | 1 year | |
S1-4_08 | ESRS S1 | 41. | AR 37
| S1-4 | Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on own workforce | narrative | | | | 1 year | |
S1-4_07 | ESRS S1 | 40. (b) |
| S1-4 | Description of what action is planned or underway to pursue material opportunities in relation to own workforce | narrative | | | | 1 year | |
S1-4_06 | ESRS S1 | 40. (a) | AR 44 - AR 45, AR 47
| S1-4 | Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce and how effectiveness is tracked | narrative | | | | 1 year | |
S1-4_03 | ESRS S1 | 38. (c) | AR 42
| S1-4 | Description of additional initiatives or actions with primary purpose of delivering positive impacts for own workforce | narrative | | | | 1 year | |
S1-4_02 | ESRS S1 | 38. (b) |
| S1-4 | Disclosure on whether and how action has been taken to provide or enable remedy in relation to actual material impact | narrative | | | | 1 year | |
S1-4_05 | ESRS S1 | 39. | AR 34
| S1-4 | Description of process through which it identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce | narrative | | | | 1 year | |
S1-4_04 | ESRS S1 | 38. (d) | AR 38 - AR 39
| S1-4 | Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce is tracked and assessed | narrative | | | | 1 year | |
S1.MDR-A_01-12 | ESRS S1 | 37. |
| S1-4 | Action plans and resources to manage its material impacts, risks, and opportunities related to its own workforce [see ESRS 2 - MDR-A] | MDR-A | | | | 1 year | |
S1-4_01 | ESRS S1 | 38. (a) | AR 42
| S1-4 | Description of action taken, planned or underway to prevent or mitigate negative impacts on own workforce | narrative | | | | 1 year | |
S1-3_11 | ESRS S1 | 34. |
| S1-3 | Disclosure of timeframe for channel for raising concerns to be in place | narrative | Conditional | V | | 1 year | |
S1-3_10 | ESRS S1 | 34. |
| S1-3 | Statement in case the undertaking has not adopted a channel for raising concerns | narrative | Conditional | | | 1 year | |
S1-3_09 | ESRS S1 | 33. |
| S1-3 | Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place | semi-narrative | Conditional | | | 1 year | |
S1-3_08 | ESRS S1 | 33. | AR 31
| S1-3 | Disclosure of whether and how it is assessed that its own workforce is aware of and trust structures or processes as way to raise their concerns or needs and have them addressed | narrative | | | | 1 year | |
S1-3_07 | ESRS S1 | 32. (e) | AR 32
| S1-3 | Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured | narrative | | | | 1 year | |
S1-3_06 | ESRS S1 | 32. (d) |
| S1-3 | Disclosure of processes through which undertaking supports or requires availability of channels | narrative | | | | 1 year | |
S1-3_05 | ESRS S1 | 32. (c) |
| S1-3 | Grievance or complaints handling mechanisms related to employee matters exist | semi-narrative | | | SFDR | 1 year | |
S1-3_02 | ESRS S1 | 32. (b) | AR 28
| S1-3 | Disclosure of specific channels in place for its own workforce to raise concerns or needs directly with undertaking and have them addressed | narrative | | | | 1 year | |
S1-3_01 | ESRS S1 | 32. (a) | AR 27
| S1-3 | Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to a material negative impact on people in its own workforce | narrative | | | | 1 year | |
S1.SBM-3_10 | ESRS S1 | 14. (g) ii. |
| SBM-3 | Information about countries or geographic areas with operations considered at significant risk of incidents of child labour | narrative | | | SFDR | 1 year | |
S1.SBM-3_12 | ESRS S1 | 16. | AR 9
| SBM-3 | Disclosure of which of material risks and opportunities arising from impacts and dependencies on people in its own workforce relate to specific groups of people | narrative | | | | 1 year | |
S1.SBM-3_11 | ESRS S1 | 15. | AR 8
| SBM-3 | Disclosure of whether and how understanding of people in its own workforce with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed | narrative | | | | 1 year | |
S1.SBM-3_09 | ESRS S1 | 14. (g) i. |
| SBM-3 | Information about type of operations at significant risk of incidents of child labour | narrative | | | SFDR | 1 year | |
S1.SBM-3_08 | ESRS S1 | 14. (f) ii. |
| SBM-3 | Information about countries or geographic areas with operations considered at significant risk of incidents of forced labour or compulsory labour | narrative | | | SFDR | 1 year | |
S1.SBM-3_07 | ESRS S1 | 14. (f) i. |
| SBM-3 | Information about type of operations at significant risk of incidents of forced labour or compulsory labour | narrative | | | SFDR | 1 year | |
S1.SBM-3_03 | ESRS S1 | 14. (b) |
| SBM-3 | Material negative impacts occurrence (own workforce) | semi-narrative | Conditional | | | 1 year | |
S1.SBM-3_06 | ESRS S1 | 14. (e) |
| SBM-3 | Description of material impacts on workers that may arise from transition plans for reducing negative impacts on environment and achieving greener and climate-neutral operations | narrative | | | | 1 year | |
S1.SBM-3_05 | ESRS S1 | 14. (d) | AR 44
| SBM-3 | Description of material risks and opportunities arising from impacts and dependencies on own workforce | narrative | | | | 1 year | |
S1.SBM-3_04 | ESRS S1 | 14. (c) |
| SBM-3 | Description of activities that result in positive impacts and types of employees and non-employees in its own workforce that are positively affected or could be positively affected | narrative | Conditional | | | 1 year | |
S1.SBM-3_02 | ESRS S1 | 14. (a) |
| SBM-3 | Description of types of employees and non-employees in its own workforce subject to material impacts | narrative | | | | 1 year | |
S1.SBM-3_01 | ESRS S1 | 14. | AR 6 - AR 7
| SBM-3 | All people in its own workforce who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 | semi-narrative | | | | 1 year | |