EXPOSURE DRAFTESRS S1Own workforceApril 2022Open for comments until 8 August 2022PTF-ESRSProject Task Force on European sustainability reporting standardsEFRAG[Draft]ESRS S1 Own workforceDISCLAIMERThis Exposure Draft has to be read in conjunction with the cover note for ESRS public consultation.It has been prepared under the sole responsibility of the EFRAG PTF-ESRS and is submitted forpublic consultation by EFRAG SRB to inform the upcoming standard-setting steps.It therefore doesnot reflect the EFRAG SRB's position at this stage,nor the position of the European Union norEuropean Commission DG Financial Stability,Financial Services and Capital Markets Union (DGFISMA),nor the position of organisations with which the EFRAG PTF-ESRS has cooperated.Thefinal version of the [draft]Standard will be produced by the EFRAG SRB starting from this ExposureDraft,taking into consideration the outcome of the public consultation and the requirements of thefinal CSRD[Draft]ESRS S1 Own workforce is set out in paragraphs 1-118 and Appendices A:Defined termsand B:Application Guidance.All the paragraphs,including those in the Appendices A and B,haveequal authority.Each Disclosure Requirement objective is stated in a bold paragraph,followed bya paragraph that illustrates the principle to be followed in the preparation of the respectivedisclosures.The [draft]Standard also uses terms defined in other [draft]ESRS and should be readin the context of its objective.[Draft]ESRS S1 Own WorkforcePage 2 of 65Exposure Draft,April 2022