Stand 10/2026 – simplified ESRS ESRS S1 „Eigene Belegschaft“ ist einer der sozialen Themenstandards der ESRS. Er legt fest, welche Informationen ein Unternehmen zu seinen wesentlichen Auswirkungen auf die eigene Belegschaft sowie zu den damit verbundenen Risiken und Chancen offenlegt und wie es darauf reagiert. Ob S1 berichtspflichtig wird, entscheidet die doppelte Wesentlichkeitsanalyse (DMA). Beschäftigte…
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