Sustainability Language

Sustainability measurement & disclosure

ESRS S2

The European Sustainability Reporting Standard setting disclosure requirements on workers in the value chain.

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Definition

ESRS S2 is the topical European Sustainability Reporting Standard on workers in the value chain, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers material impacts on workers outside the undertaking's own workforce — in upstream and downstream value chains — including working conditions, forced and child labour, health and safety, and adequate wages at suppliers.

References

Overview

What it means

S2 requires disclosure of policies, engagement processes, actions and targets concerning value-chain workers, closely tracking the UN Guiding Principles on Business and Human Rights and due-diligence legislation. Full application benefits from phase-in provisions to financial years from 2027 for first-wave reporters.

How it is used

Used by CSRD reporters with material supply-chain labour risks — notably apparel, electronics, agriculture and extractives; dovetails with CSDDD obligations.

Why it matters

S2 makes supply-chain labour conditions a regulated disclosure object, operationalising human-rights due diligence in reporting.

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