ESRS Reporting Standard - Social: Advanced

Social reporting requires organisations to understand how their activities and business relationships affect people across their own operations and value chain, and to translate material social impacts, risks and opportunities into meaningful disclosures.

This advanced course provides an in-depth and practical exploration of ESRS S1-S4, covering own workforce, workers in the value chain, affected communities, consumers and end-users. Particular attention is given to the connection between material IROs, policies, engagement, remediation, actions, targets, metrics and supporting evidence.

Through practical examples and exercises, participants strengthen their ability to interpret social reporting requirements, structure relevant disclosures and address the specific data and value-chain challenges associated with social topics.

By the end of the course, participants will be able to:

• analyse the social reporting architecture of the ESRS and its interaction with cross-cutting requirements;

• translate material social IROs into relevant reporting requirements and disclosures;

• apply ESRS S1-S4 to material social sustainability matters;

• connect human rights, stakeholder engagement and due diligence considerations with sustainability reporting;

• identify relevant qualitative and quantitative social information, including value-chain information;

• review social disclosures and identify gaps, inconsistencies and areas for improvement.

1. From material social IROs to ESRS disclosures
   

   • Understanding the social reporting architecture

   • Connecting material IROs with ESRS S1-S4 requirements

   • Human rights and due diligence considerations across the value chain

   
   

2. ESRS S1 - Own Workforce
   

   • Working conditions, equal treatment and opportunities

   • Health and safety, skills, diversity and inclusion

   • Policies, engagement, remediation, actions and targets

   • Workforce metrics and data challenges

   
   

3. ESRS S2 - Workers in the Value Chain
   

   • Identifying relevant categories of value-chain workers

   • Assessing impacts and human rights risks

   • Engagement, grievance mechanisms and remediation

   • Reporting policies, actions, targets and relevant information

   
   

4. ESRS S3 & S4 - Affected Communities, Consumers and End-users
   

   • Impacts on communities and potentially vulnerable groups

   • Consumer health, safety, privacy and access to information

   • Engagement and channels for raising concerns

   • Actions, remediation and reporting expectations

   
   

5. Practical reporting workshop
   

   • Translating social IROs into meaningful disclosures

   • Selecting relevant qualitative and quantitative information

   • Reviewing social disclosures and identifying reporting gaps

This advanced course is designed for:

• Sustainability, ESG and CSR professionals;

• Human resources and human rights professionals involved in sustainability reporting;

• Finance, controlling and ESG data professionals;

• Risk, compliance, internal audit and assurance professionals;

• Consultants and advisers supporting organisations with ESRS implementation.

A good understanding of sustainability reporting, CSRD and the general ESRS architecture is recommended. This course is designed as an advanced deep dive rather than an introduction to the ESRS.

The course combines expert input with practical application. Concepts and reporting requirements are illustrated through concrete examples, exercises and the review of sustainability disclosures. Participants are encouraged to connect the topics covered with the reporting challenges encountered in their own organisations.

• expert-led explanations and discussion;

• practical examples and reporting cases;

• application exercises and workshops;

• review and analysis of disclosures;

• exchange of experience and good practices.