In this lesson, we delve into the details of the social pillar of the ESRS.

The social pillar includes 4 standards:

• ESRS S1: Own workforce
• ESRS S2: Workers in the value chain
• ESRS S3: Affected communities
• ESRS S4: Consumers & end-users

For most companies ESRS S1 will be material, and needs to be included in your reporting. ESRS S2 to S4 are all related to your value chain, and not applicable for companies smaller than 750 employees the first 3 years.

In the next video we explain the objectives behind each standard, their datapoints, and specific disclosure requirements.