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

ESRS (revised 2026) S1-7: Collective bargaining coverage and social dialogue

What does S1-7 require?

The undertaking discloses the percentage of employees covered by collective bargaining agreements (those to whom it is obliged to apply an agreement, counted once), within the EEA whether it has agreements and the coverage percentage for each EEA country of significant employment (the countries disclosed under S1-5), and outside the EEA the coverage by region; and for EEA countries of significant employment the percentage of employees working in establishments with workers' representatives, and whether it has agreements for representation by a European Works Council, an SE Works Council or an SCE Works Council, using the coverage band table or narrative.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • B10 B10 Workforce: remuneration, collective bargaining and training

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.