Work

Human Capital at the Heart of ESG Reporting: What Does the ESRS S1 Standard Mean for Companies?

Year: 2025

Type: article

Abstract: The Own Workforce standard, or ESRS S1, is part of the European Sustainability Reporting Standards (ESRS), developed under the Corporate Sustainability Reporting Directive (CSRD). This standard addresses issues related to the impact, risks, and opportunities associated with company employees or authorized independent workers. This standard aims to ensure transparency in motivation methods, comparability in sustainability reporting, and examination of policies, procedures, documents, and practices related to human capital through accounting and audit processes.

Source: CECCAR BUSINESS REVIEW

DOI: 10.37945/cbr.2025.09.02

Authors: Elian-Gabriel Militaru, Mihai-Răzvan Sanda, Marioara Avram

Institution: University of Craiova

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4415740434