ESRS (revised 2026)
ESRS S1 Own Workforce – ESRS (revised 2026)

ESRS (revised 2026) S1-3: Actions and resources related to own workforce

What does S1-3 require?

The undertaking describes the key actions and resources used to manage its material positive and negative own workforce impacts, risks and opportunities under GDR-A and, for material negative impacts, what it has done, is doing or plans to do so as to prevent, lessen, stop, minimise or remedy them (including leverage and collective action) and how it proceeds when those actions collide with other business pressures, and how it checks whether they are actually delivering results for the workforce (omissible with a reference where tracked under GDR-T or GDR-M). Actions mitigating workforce impacts of the climate transition, such as placements or early retirement after a plant closure, are presented so the connection to the climate disclosures is clear.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • Art 11(1)-(6) Appropriate measures to bring actual adverse impacts to an end and minimise their extent

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS S1 Own Workforce – ESRS (revised 2026)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.