The S in ESRS stands for social and means corporate social responsibility, which includes aspects such as workplace health and safety, diversity or social commitment. ESRB (European Sustainability Reporting Standards) exposure drafts specify future CSRD (Corporate Sustainability Reporting Directive) requirements. The reporting requirements will be phased in over time for different kinds of companies. The first companies will have to apply the standards in financial year 2024 for reports published in 2025.
Indicators included in ESRS standards for social topics:
- S1: Own workforce (26 different sub-themes)
- S2: Workers in the value chain (6 different sub-themes)
- S3: Affected communities (6 different sub-themes)
- S4: Consumers and end users (6 different sub-themes)
The company chooses social indicators from the sub-themes to report and disclose data on in the coming years. The current situation is analysed, targets are set and compared with the achievements.
- Corporate social responsibility mapping (analysis of the existing situation, targets).
- Consultancy on the selection of ESRS indicators for the company.
- Implementation of the methodology for measuring the indicators.
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