ESGMASTER
Edition
CSRD Deadline
Platform Status
All Systems Live
Companies Monitored
50,000+ EU
EFRAG / European Commission

ESRS S1

Own Workforce — Working Conditions and Equal Treatment

ESRS S1 is the most data-intensive social standard in CSRD — covering headcount, contracts, health and safety, pay gaps, training, parental leave, and collective bargaining for your own employees and non-employee workers. With 134 XBRL-tagged datapoints, S1 is often the biggest HR data challenge in CSRD.

Quick facts
Regulation
EU 2022/2464 — CSRD
Authority
EFRAG / European Commission
Deadline
FY2024 (Wave 1) · FY2027 (Wave 2)
Scope
All CSRD companies where own workforce conditions are material
Check your compliance →
Tags:ESRS S1workforceHRhealth and safetygender pay gapdiversityCSRD

ESRS S1 by Country

Deadlines, penalties and enforcement per jurisdiction

ESRS S1 by Sector

Sector-specific requirements, ESRS modules and compliance roadmaps

ESRS S1 Deep Dive Guides

Technical guides and compliance references

ESRS S1 Guides & Articles

In-depth compliance resources

Complete CSRD Guide 2025
Everything you need to know
CSRD Omnibus: What Changed
Scope cut 80%, deadlines delayed
Third-Party Assurance Guide
Who audits your report
Penalties by Country
Germany €10M, France 10% profits
Double Materiality Assessment
Step-by-step guide
Check your ESRS S1 compliance score.
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