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S1-4 – Targets related to own workforce

Revised ESRS 2026

ESRS Standard

18. The undertaking shall disclose qualitative and/or quantitative targets related to its own workforce in accordance with ESRS 2 GDR-T.


Application Requirements (AR)

AR 6 for para. 18 (Tracking performance)
Engagement with the undertaking's own workforce or workers' representatives can inform the undertaking's tracking and assessment of the effectiveness of its actions disclosed under paragraph 17(b), including the development of metrics, target-setting and/or tracking of performance against those metrics and targets.
In particular, in relation to the tracking of performance, such engagement can inform the understanding of the effectiveness of the undertaking's management of material negative impacts and the identification of lessons learnt or improvements.


Examples from previous practice

The examples are only a guide to how other companies have reported a disclosure requirement so far. Audited ESRS reports are not yet available. There is no guarantee that the examples are correct or complete.

S1-4 – Targets for employees

Respectful treatment and equal treatment in the company

As a globally operating company, we are committed to creating a supportive working environment based on the promotion of human rights, diversity and the wellbeing of our employees. Through awareness training, we strengthen understanding of discrimination and equal treatment. In the reporting year, 75% of employees completed the relevant training. Our target is to raise this share to 85% in the coming reporting year. At the same time, we promote balanced representation of women in positions of responsibility, and we have set ourselves the target of increasing the share of women in management positions from 20% to 30% by 2026.


This article has been machine translated. In case of errors, please contact [email protected].

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