The article presents the role of ergonomics in ESG reporting, resulting from the CSRD [1], in line with the ESRS [2], with particular emphasis on the S1–14 requirements regarding health and safety at work. This paper checks (1) how ergonomics appears in six ESG reports and (2) proposes simple indicators aligned with ESRS S1–14. The author analyzed the content of the regulation in question for its references to ergonomics and human factors. The article then identifies disclosures in the field of ergonomics - good practices and reporting gaps - based on an analysis of selected, available ESG reports from six selected wood-based panel manufacturers. A proposed set of ergonomic indicators, compatible with ESRS S1–14, was presented. The results showed that while most of the companies analyzed included references to occupational health and safety and preventive measures in their reports, only a few addressed ergonomics. The information provided was very general, failing to provide detailed data and indicators on their ergonomic activities. In the last part, after a discussion on the advisability of disclosing ergonomic data in ESG reports, the author points to the role of an ergonomic audit, which could successfully strengthen ergonomics reporting in the field of sustainable development.

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Ergonomics in the Light of ESRS Standards. Analysis of ESG Reports from Selected Wood Based Panel Manufacturers

  • Fryderyk Wachowiak

摘要

The article presents the role of ergonomics in ESG reporting, resulting from the CSRD [1], in line with the ESRS [2], with particular emphasis on the S1–14 requirements regarding health and safety at work. This paper checks (1) how ergonomics appears in six ESG reports and (2) proposes simple indicators aligned with ESRS S1–14. The author analyzed the content of the regulation in question for its references to ergonomics and human factors. The article then identifies disclosures in the field of ergonomics - good practices and reporting gaps - based on an analysis of selected, available ESG reports from six selected wood-based panel manufacturers. A proposed set of ergonomic indicators, compatible with ESRS S1–14, was presented. The results showed that while most of the companies analyzed included references to occupational health and safety and preventive measures in their reports, only a few addressed ergonomics. The information provided was very general, failing to provide detailed data and indicators on their ergonomic activities. In the last part, after a discussion on the advisability of disclosing ergonomic data in ESG reports, the author points to the role of an ergonomic audit, which could successfully strengthen ergonomics reporting in the field of sustainable development.