How Safety Managers can Comply with the Corporate Sustainability Reporting Directive

How Safety Managers can Comply with the Corporate Sustainability Reporting Directive

The Corporate Sustainability Reporting Directive (CSRD) marks a significant shift in how companies report on sustainability, particularly in health and safety aspects. For Occupational Safety and Health (OSH) specialists, the CSRD’s introduction of specific disclosure standards under ESRS S1 and S2 is of paramount importance.

Let’s delve into what this means for companies and how they can prepare for these changes.

Understanding ESRS S1 and S2: Focus on Health and Safety

The ESRS S1 – Own Workforce and ESRS S2 – Workers in the Value Chain, are crucial components of the CSRD. These standards prioritize the health and safety of not only a company’s direct workforce but also those in their extended value chain, including suppliers and customers. These standards underscore the material significance of health and safety in a company’s sustainability framework.

Applicability of the CSRD Requirements

Starting from the 2024 financial year, the CSRD’s requirements will apply to all EU-based companies meeting at least two of the following criteria: having more than 250 employees, a total annual balance exceeding 20 million Euros, or sales over 40 million Euros. This broad applicability means a significant number of companies will need to align their reporting with these new standards

Key Reporting Metrics under ESRS S1

For companies where health and safety are identified as material factors, the ESRS S1 sets forth specific reporting metrics. These include:


  • Employee Coverage: Reporting the percentage of total employees covered by the health and safety management system.
  • Work-Related Fatalities: The number of fatalities resulting from work-related injuries and ill health.
  • Recordable Work-Related Accidents: This includes the number and frequency of workplace accidents and incidents. You’ll report on things like the total number of incidents, the types of incidents (e.g., slips, trips, falls, equipment-related accidents), and their severity (e.g., minor injuries, major injuries, fatalities).
  • Occupational Illnesses: Data on work-related health issues is crucial. This covers the number of reported occupational illnesses, types of illnesses (like respiratory problems, repetitive strain injuries, or stress-related conditions), and their correlation to workplace conditions.
  • Days Lost Due to Work-Related Ill Health and Injuries: It’s important to track the number of days employees are absent due to work-related health issues and injuries. This helps in understanding the impact of these issues on productivity and employee well-being.
  • Health and Safety Training: Details about the training provided to employees, including the type of training (e.g., emergency response, equipment safety), the frequency of training, and the percentage of employees who have undergone such training.
  • Employee Wellness Programs: If applicable, include data on wellness programs you offer, such as mental health support, ergonomic assessments, or fitness programs. This shows a broader commitment to employee health beyond just safety.
  • Consultation and Communication: Report on how you engage with employees on health and safety matters. This could include details on safety committees, employee surveys, or forums for reporting and discussing health and safety issues.
  • Compliance and Enforcement Actions: Include any instances of non-compliance with health and safety laws, as well as any enforcement actions taken by regulatory bodies.

Strategic Implementation of Health and Safety Reporting

Adhering to these standards requires a strategic approach. Companies must integrate comprehensive health and safety management systems and ensure meticulous record-keeping and data analysis. This not only meets compliance needs but also demonstrates a commitment to employee well-being and sustainable business practices.

The Importance of Materiality Assessment in Reporting

Materiality assessment is a cornerstone of the CSRD. Companies need to evaluate and determine the materiality of health and safety aspects for their workforce and value chain. This assessment guides the extent and nature of reporting required under the directive.

Preparing for the Transition

The introduction of these standards requires preparation and adaptation. Companies should review and possibly upgrade their health and safety protocols, data collection processes, and reporting mechanisms to align with the CSRD requirements.

Fit2Trade: Your Ally in CSRD Compliance

At Fit2Trade, we understand the intricacies and challenges posed by the CSRD, especially in the realm of health and safety reporting. Our expertise in compliance, training, and sustainability reporting makes us an ideal partner for your business in this transition. Our Safety Management System – ENSURE provides you with an easy method to ensure your reporting is not only compliant but also enhances your organizational sustainability and safety culture.


Embrace the future of sustainability reporting with confidence. Contact Fit2Trade for expert assistance in aligning with the CSRD’s health and safety standards.

If this sounds like something you want for your business, reach out to Fit2Trade today! Book a free demo now to discover how we can protect your business and make it easier to report the correct info and avoid fines.

Written by Rory Byrne from Fit2Trade

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