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

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 auth...

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Principais autores: Elian-Gabriel MILITARU, Mihai-Răzvan SANDA, Marioara AVRAM
Formato: Artigo
Idioma:Inglês
Publicado em: The Body of Expert and Licensed Accountants of Romania 2025-10-01
coleção:CECCAR Business Review
Assuntos:
Acesso em linha: https://www.ceccarbusinessreview.ro/human-capital-at-the-heart-of-esg-reporting-what-does-the-esrs-s1-standard-mean-for-companies-a502d/download-PDF/
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