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Social disclosures
S1-1 - Policies related to own workforce
Protected groups for discrimination
Fiskars
Health & safety policy
NKT
NKT combines its disclosure for S1-1 and S1-3 “Processes to remediate negative impacts and channels for own workers to raise concerns”
S1-4 - Taking action on material impacts on own workforce
Mitigating actual impact
Netcompany
Netcompany doesn’t report on actions taken, because it relates to BAU and does not relate to an actual material impact
Engagement with own workforce
NKT
S1-5 - Targets related to own workforce
NKT
This example includes a disclosure featuring measurable targets and an explanation for cases where targets have not yet been developed for a material matter.
S1-6 - Characteristics of the undertaking’s employees
Reporting in accordance with S1-6 50
Stora Enso
Maersk
Includes average and total
Philips
NKT
S1-8 - Collective bargaining coverage and social dialogue
Collective bargaining (S1-8 60)
Stora Enso
Philips
Social dialog (S1-8 63)
Stora Enso
S1-9 - Diversity metrics
Application requirement for diversity metrics
StoraEnso
Employee gender and age distribution
Stora Enso
Philips
S1-10 - Adequate wages
Adequate wage
Maersk
Maersk tweaks the standard slightly to make “minimum wage” as acceptable as Living Wage Benchmark
Fiskars
Kemira
StoraEnso
Sanofi
Has living wage monitoring and identified living wage “gaps”
Philips
Philips addresses ESRS S1‑10 by explaining its commitment to pay at least a living wage, stating that all employees receive at least an adequate wage, disclosing the share of employees meeting individual and family living‑wage benchmarks, and outlining a methodology that compares payroll data with external reference data (e.g., WageIndicator) to determine adequate wage thresholds in line with ESRS benchmarks
S1-13 - Training and skills development
Philips
Philips discloses learning and development metrics, highlighting the scale and focus of its employee training programs, including total trainings, training hours, average hours per employee by gender, key course topics (such as patient safety and business principles), and the internal methodology and systems used to track these metrics.
S1-14 - Health and safety metrics
Legal restrictions on the collection of data
Netcompany
claims legal restrictions on ill health
Fiskars
Example of using the OSHA definition
StoraEnso
Fatality reporting (S1-14 88)
Stora Enso
Health and safety metrics and programs
Philips
Philips addresses ESRS S1‑14 by reporting coverage and performance of its health and safety management system, including recordable work‑related accidents, rates per 1,000,000 hours worked, cases of work‑related ill‑health, days lost, Lost Workday Injury Case (LWIC) rates, and fatalities for employees and other workers, complemented by a narrative on strategic H&S programs, governance, risk assessments, audits, certifications, and data‑collection methodology across global sites
S1-15 - Work-Life Balance
Philips
S1-16 - Remuneration metrics (pay gap and total remuneration)
Gender pay and remuneration ratio
Fiskars
Kemira
Stora Enso
Sanofi
Philips
Philips addresses ESRS S1‑16 by reporting unadjusted gender pay gaps by employee grade, the overall unadjusted pay gap, a narrative on drivers and trends, and a methodology note explaining how pay‑gap and pay‑ratio figures are calculated from Workday data.
S1-17 - Incidents, complaints, and severe human rights impacts
Human rights impacts
Netcompany
Financial statement (S1-17 104)
Stora Enso
Reporting no incidents or fines
Metric related to incidents and complaints (S1-17 103)
Stora Enso
NKT
Example of reporting zero fines paid for damages
S2-1 Policies related to value chain workers
S2-2 - Processes for engaging with value chain workers about impacts
Merck
Merck does not have such a process.
Nilfisk
Nilfisk lists its different processes for engaging VC workers
S2-3 Processes to remediate negative impacts and channels for value chain workers to raise concerns
Merck
S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
Orsted
Example when targets do not exist and the management approach is explained for workers in the value chain, although it is a material topic.
Lundbeck
Description of monitoring approach, when there are no targets/ specific actions
S4‑2 – Processes for engaging with consumers and end‑users about impacts
Nilfisk
S4-4 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities for consumers and end‑users.
Nilfisk
Example of targets for privacy and the security of a person
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