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

ESRS (revised 2026) S1-5: Characteristics of the undertaking's employees

What does S1-5 require?

The undertaking reports its employees by headcount and gender; headcount for each country with 50 or more employees among its ten largest countries; the total (headcount or FTE) of permanent, temporary and non-guaranteed hours employees with permanent and temporary split by gender, using national definitions per country and summing; the turnover rate of permanent employees (leavers through resignation, dismissal, retirement or death over average headcount); and a qualitative explanation of any inconsistency with the most representative employee number in the financial statements, stating the method (period end or average) under GDR-M and using the templates or narrative.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 2 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.

  • B8 B8 Workforce: general characteristics
  • C5 C5 Additional (general) workforce characteristics

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 2 it maps to, and the evidence behind each claim, over MCP and REST.