ESRS S1
社会
自有员工
📅 November 2025
📄 Draft
🏛️ EFRAG
📋 16 个披露要求
📌 CSRD 背景：ESRS 是欧盟《企业可持续发展报告指令》(CSRD) 的技术实施标准。 了解 CSRD →
披露要求 (16)
与其他标准的交互关系
ESRS S2 Workers in the Value Chain, ESRS S3 Affected Communities and ESRS S4 Consumers and End-users, are aligned in terms of content and structure and are related to each other.
ESRS E2 Pollution to the extent that pollution can cause material negative impacts with regard to health and safety in the workplace.
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