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

Elian-Gabriel Militaru, Mihai-Răzvan Sanda and Marioara Avram
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Elian-Gabriel Militaru: University of Craiova, Romania
Mihai-Răzvan Sanda: University of Craiova, Romania
Marioara Avram: University of Craiova, Romania

CECCAR Business Review, 2025, vol. 2025, issue 9, 13-19

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.

Keywords: sustainability; human capital; reporting; standardization; interoperability (search for similar items in EconPapers)
JEL-codes: M1 M4 M5 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:2025:y:2025:i:9:p:13-19

DOI: 10.37945/cbr.2025.09.02

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