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Measure CSRD social factors with employee data

The CSRD asks organizations to report more transparently on sustainability. Deepler helps specifically with the social aspect: how employees experience work, safety, inclusion, development, leadership and engagement.

So we don’t measure the environmental or governance side of CSRD, but support organizations with social factors that affect employees and organizational culture. Through targeted employee surveys, you collect useful input for policy, risks, actions and follow-up. This way, CSRD reporting becomes not just a paperwork obligation, but a way to make social sustainability concrete.

  • Gather employee input for social CSRD topics
  • Make social risks and opportunities within the organization visible
  • Substantiate policy, actions and follow-up with current data
Screenshot of employee satisfaction survey results

CSRD reporting: making social factors measurable within your organization

Many organizations search for CSRD, CSRD meaning or CSRD legislation because they want to know what exactly is expected of them. For Deepler, the focus is on the social part of CSRD reporting: topics around employees, work experience, safety, equality, development and engagement.

Organizations use this module when they want to substantiate social impact with data from their own organization. This creates input for double materiality, policy, risk analysis, improvement actions and reporting on social sustainability.

In this article we explain:

  • What CSRD means for social factors
  • Which social topics you can measure with Deepler
  • How employee surveys help with CSRD reporting
  • Why social data is important for policy and follow-up
  • How to collect CSRD data carefully, anonymously and GDPR-compliant

Table of contents

What does CSRD mean for social factors?

CSRD stands for Corporate Sustainability Reporting Directive. It is European sustainability reporting legislation that requires or encourages organizations to report more transparently about their impact, risks and opportunities in the field of sustainability.

Within CSRD, people often talk about ESG: Environmental, Social and Governance. In this module, Deepler focuses exclusively on social factors.

Think of topics such as work pressure, safety, inclusion, development, leadership, engagement, social dialogue and how employees experience the organization. With a CSRD employee survey, you collect no environmental data or governance information, but insights that help substantiate the social part of your reporting better. The results make visible where policy already works, where risks arise and which improvement actions make sense.

Social CSRD data from employee experience

Social factors are often harder to substantiate than hard HR figures. Headcount, contract type or absenteeism rates give part of the picture, but say little about how employees actually experience policy, work pressure, safety or inclusion.

Short, targeted questions help to collect that experience data in a structured way. This way you see not only what is formally documented, but also whether policy reaches people in practice. This makes the data more valuable for CSRD reporting and for improvement.

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What is ESRS S1 (own workforce)?

The CSRD requires organizations to report on sustainability. The European Sustainability Reporting Standards (ESRS) determine what to report on and how. ESRS S1 is the standard for your own workforce. It covers the impact of your organization on the people who work for you, and the risks and opportunities that arise from it.

Your own workforce includes not only employees on your payroll, but also non-employees who work for your organization, such as temporary agency workers and self-employed contractors. ESRS S1 revolves around three main themes: working conditions, equal treatment and opportunities for all, and other work-related rights.

ESG, CSRD and ESRS: how do they fit together?

  • ESG is the overarching term: Environmental, Social and Governance.
  • CSRD is the European directive that determines which organizations must report on sustainability.
  • ESRS are the standards that set out what you report on and how. The social standards are S1 own workforce, S2 workers in the value chain, S3 affected communities and S4 consumers and end-users.

Why social factors within CSRD now demand attention

CSRD reporting doesn’t just affect finance or sustainability. HR, management and leaders have an important role especially in the social part.

Without current employee data, social sustainability quickly remains stuck in policy documents, isolated initiatives or assumptions. This is risky, because organizations must be able to explain which social topics are material, what risks come with them and what actions are being taken. By measuring social factors, a concrete picture emerges of what employees experience and where the organization needs to improve.

A CSRD survey makes social sustainability concrete

Social sustainability is about whether people can work in a healthy, safe, fair and engaged way. A CSRD survey helps to not only name those topics, but also measure them. This creates a basis for reporting, dialogue and improvement.

1. Better substantiation of social CSRD reporting

For social topics you need more than policy on paper. Employee data shows how policy is experienced in practice. With this you can substantiate reporting with current signals from the organization.

2. Clearer view of social risks

Topics such as work pressure, psychological safety, exclusion or lack of development are not always visible in hard numbers. By asking employees targeted questions, you recognize earlier where social risks arise.

3. Stronger connection between HR and sustainability

CSRD makes social sustainability an organization-wide topic. A survey helps HR, sustainability, finance and management speak the same language and base decisions on shared insights.

4. Better control of policy, actions and follow-up

Reporting not only asks for figures, but also for explanations about policy and actions. With Deepler you see where policy has an effect and where additional measures are needed.

5. More credible story for stakeholders

Stakeholders want to know what an organization actually does for employees. By measuring social factors, your CSRD story becomes less abstract and better linked to real experiences within the organization.

Measure social CSRD factors with the Deepler module

Deepler’s CSRD module helps organizations make the social part of sustainability reporting practical. The module translates broad CSRD topics into short, understandable questions for employees.

The focus is on social factors that Deepler can actually measure, such as work experience, work pressure, safety, inclusion, leadership, engagement, development and trust in the organization. Results are displayed clearly in dashboards and can be broken down by relevant segments, provided this can be done carefully and anonymously.

This way HR, sustainability and management see where social topics are strong, where risks lie and which actions deserve priority. The module is deliberately not a complete CSRD solution for environment, governance or financial reporting. However, Deepler does offer valuable input for the social part of CSRD, especially when organizations want to substantiate their reporting with employee experience and actionable improvement points.

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Which topics fall under ESRS S1?

ESRS S1 consists of seventeen disclosure requirements, numbered S1-1 to S1-17. The first five cover how your organization deals with its workforce: policies, processes, actions and targets. The other twelve cover concrete figures.

Policies, processes and actions (S1-1 to S1-5)

  • S1-1 Policies related to your own workforce
  • S1-2 How you engage with employees and their representatives about the impact of your organization
  • S1-3 How you remediate negative impacts and through which channels employees can raise concerns
  • S1-4 Which actions you take on material impacts, and whether those actions work
  • S1-5 Targets for managing impacts, risks and opportunities

Figures and metrics (S1-6 to S1-17)

  • S1-6 Characteristics of employees, such as headcount, contract types and turnover
  • S1-7 Characteristics of non-employees, such as temporary agency workers and self-employed contractors
  • S1-8 Collective bargaining coverage and social dialogue
  • S1-9 Diversity, such as the gender distribution in top management and the age distribution
  • S1-10 Adequate wages
  • S1-11 Social protection
  • S1-12 Persons with disabilities
  • S1-13 Training and skills development
  • S1-14 Health and safety
  • S1-15 Work-life balance
  • S1-16 Remuneration, including the gender pay gap
  • S1-17 Incidents, complaints and severe human rights impacts

This structure comes from the first version of the ESRS from 2023. In the simplified ESRS, many data points have been removed or merged, but the core remains the same: working conditions, equal treatment and opportunities, and other work-related rights.

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HR figures and employee experience: what do you need for ESRS S1?

A large part of ESRS S1 is filled with hard HR data: headcount, contract types, turnover, absenteeism, training hours and pay. You get these figures from your HR and payroll systems.

But S1 also asks for explanation. How do you engage employees (S1-2)? Can they raise concerns safely (S1-3)? And do your actions actually work (S1-4)? You cannot read that from a system. For that, you ask the employees themselves.

An employee survey is a concrete and demonstrable way to do this. You show that you consult your employees structurally, and you gain insight into themes such as work pressure, a safe working environment, inclusion and development. This way, hard figures and experience data complement each other. With Deepler’s CSRD module, you set up such a survey around the social themes that are material to your organization.

Employee filling in the employee satisfaction survey.

From reporting to improvement

CSRD is often seen as a reporting obligation, but the social part only has value if the insights go back into the organization. For example, a measurement might show that employees know about development policy, but experience insufficient space to use it.

Or that psychological safety is formally arranged, but is experienced less strongly in certain teams. By discussing these kinds of signals, reporting becomes part of an improvement cycle. You measure, interpret the outcomes, determine priorities, implement actions and measure again to see if the situation improves.

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The benefits of social CSRD data

Social CSRD data helps organizations go beyond general sustainability ambitions. You make visible what employees experience, which topics are relevant and where the organization can improve. For Deepler, this module revolves around three benefits: better substantiate reporting, recognize social risks earlier and link social sustainability to concrete organizational development.

Stronger reporting and audit trail

A CSRD report asks for a logical story: which social topics are relevant, what impact does the organization have, what policy exists and what actions are being taken? Employee surveys can help substantiate that story with structured data. Think of insights about:

  • work pressure and health
  • psychological safety and inclusion
  • development and career opportunities
  • leadership and engagement
  • trust in policy and communication
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More targeted management of social risks

Social risks often develop gradually. Employees experience, for example, increasing work pressure, reduced psychological safety or insufficient development space, while this is not yet directly visible in absenteeism or turnover figures.

By measuring social factors periodically, you see patterns by team, function or organizational unit. This makes it possible to set priorities and act preventively rather than only respond when problems escalate.

More alignment between policy and practice

Many organizations have policies for health, inclusion, development or employee engagement. The question is whether employees recognize that policy and experience it in their daily work.

Deepler helps make that connection. If results show that policy is not sufficiently visible, you can communicate more clearly, strengthen leadership or align actions better with what employees need. This makes social sustainability more concrete and credible.

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Is CSRD reporting mandatory and what does that mean socially?

Whether an organization falls under CSRD depends on size, type of organization, reporting year and current European and national implementation. Moreover, the rules are changing due to simplifications and postponements. Therefore, it is wise to use legal or auditor advice for the exact reporting requirement.

For Deepler it is mainly relevant what organizations must be able to substantiate when social topics are material. Within the European sustainability standards, social issues fall under standards such as ESRS S1 on own employees. These cover, among other things, policy, actions, employee involvement, working conditions, equal treatment and development.

Deepler does not measure all formal data points and does not replace CSRD advice, an auditor or reporting tool. However, Deepler does help to collect employee experience on social topics in a structured way. This can provide valuable input for double materiality, risk analysis, policy evaluation, improvement actions and substantiation of the social part of the report.

Anonymity in a CSRD employee survey

Social CSRD topics can be sensitive. Employees provide more honest answers about safety, inclusion, workload or leadership when it is clear that their input is handled carefully.

That’s why anonymity is important. Deepler reports results in a way that prevents individual responses from being traceable.

Segmentation can be valuable for CSRD insight, but should not come at the cost of privacy. Especially with small teams or sensitive topics, you should be cautious with breakdowns.

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GDPR and privacy in social CSRD data

In a CSRD employee survey, you process personal data or data that can indirectly refer to groups. Therefore, the survey design must be careful. Collect only data that is necessary for the purpose, explain why you measure and determine in advance who gets access to which results. Important principles are:

  • only ask about relevant social topics
  • avoid traceable reporting for small groups
  • be clear about purpose, retention period and processing
  • use segmentations only when they are necessary and safe
  • do not combine outcomes with individual HR files

Who do you involve in social CSRD reporting?

Social CSRD data affects multiple stakeholders. HR understands employee processes, sustainability oversees reporting, finance or control looks at disclosure, management sets priorities and the Works Council or employee representatives can help think about careful implementation. Involve these parties early so it is clear what you measure and how the results will be used.

  • HR determines relevant employee and policy topics
  • Sustainability links outcomes to CSRD reporting
  • Management chooses priorities and ownership
  • Works Council or employee representatives monitor diligence
  • Managers conduct the follow-up conversation
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Why measure CSRD data if you are not yet subject to reporting requirements?

Even organizations that do not or no longer fall directly under CSRD often receive questions about social sustainability. Customers, investors, parent companies, procurement and supply chain partners may ask for information about employees, safety, diversity or good employer practices.

By making social factors measurable now, you build an information base that will be useful later. Moreover, it helps internally: you discover where policy works, where risks emerge and where improvement is needed. This way, CSRD does not become a separate reporting project, but a practical reason to better manage social sustainability.

How to get more from a CSRD employee survey

Choose social topics carefully

Do not measure everything that could fall under CSRD. Choose topics that fit your organization, materiality and available follow-up. Think about workload, safety, inclusion, development or leadership.

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Explain the purpose clearly

Tell employees that the survey is about social factors within CSRD and organizational improvement. Make it clear that Deepler does not measure environmental or governance topics in this module.

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Link data to actions

Do not use outcomes only as reporting input. Determine which social risks or opportunities are a priority and translate them into concrete actions, owners and measurement moments.

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Do’s when measuring CSRD social factors

A good CSRD employee survey is practical, careful and clearly defined. This helps to collect useful data without overwhelming employees with reporting language.

  • Focus on social factors that employees can assess
  • Connect questions to policy, risks and improvement actions
  • Coordinate with HR, sustainability, management and Works Council
  • Report only at safe, non-traceable group levels
  • Use results for reporting and internal improvement

Don’ts when measuring CSRD social factors

  • Do not measure environmental or governance topics with this module
  • Do not use CSRD terms without making them understandable
  • Do not ask for sensitive characteristics without clear necessity
  • Do not treat employee data as a loose appendix to the report
  • Do not draw firm conclusions from small or traceable groups
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Following up CSRD results in the organization

The value of a CSRD employee survey lies not only in the reporting, but especially in what you do afterwards. Social outcomes require interpretation: which signals are material, which risks need attention and which actions are already underway?

Discuss results with the right stakeholders and translate them into policy, actions and ownership. Sometimes this means that existing HR initiatives need to be made more visible.

Sometimes it requires new measures around workload, safety, development or inclusion. By documenting follow-up, you can later show that you did not just measure, but also took action. This strengthens both the CSRD reporting and the internal credibility of social sustainability.

Translating insight into action

Now that you’ve measured which social factors are material to your organization, it’s essential to translate these insights into concrete measures. The CSRD data provides an objective basis for setting priorities: where are the greatest risks, where are employees least satisfied, and where can you achieve the most impact? This requires collaboration between HR, leadership and experts to establish realistic, effective actions.

A good approach ensures that CSRD is not just a reporting obligation, but a catalyst for real organizational improvement. By systematically moving from insight to action and monitoring progress, you build step by step toward an organization that meets social standards and where employees feel heard and supported. That’s why we’ve compiled 6 follow-up steps for you:

Want to know more about the role of HR in sustainability? Read our article:
What is ESG and why is it important for HR?

Determine which social CSRD topics are relevant

Start with the question of which social factors could be material for your organization. Think about your own employees, workload, safety, inclusion, development, engagement and leadership. Align with existing HR and sustainability priorities.

Make reporting language understandable for employees. Don’t ask if they recognize ESRS S1, but ask concrete questions about their work experience, safety, development opportunities, trust and space to share concerns.

Review together which outcomes are relevant for reporting and which primarily require internal follow-up. Pay attention to differences between teams or groups, but maintain anonymity and avoid identifiable conclusions.

Document per theme which policies already exist, which actions are underway, and where improvement is needed. Consider actions around workload, social safety, inclusion, leadership, development, or communication.

Social sustainability is broad. Start with themes where risk, impact, and potential for action converge. This prevents CSRD from becoming a long list of isolated improvement points.

Repeat the measurement periodically or after significant interventions. This shows whether social themes are improving and allows you to better substantiate progress in internal management and future reporting.

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Make social CSRD factors discussable with employee data

With Deepler, HR, sustainability, management, and leaders see how employees experience social themes. Dashboards make patterns visible around workload, safety, inclusion, development, leadership, and engagement. This allows you to substantiate reporting, prioritize, and have conversations about what needs to improve in your organization.

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Frequently asked questions

What is CSRD?

CSRD stands for Corporate Sustainability Reporting Directive. It is European legislation for sustainability reporting.

Organizations report on the impact, risks, and opportunities in the field of sustainability. Within CSRD, Deepler specifically supports the social aspect that relates to employees and organizational culture.

For HR, CSRD means that social topics must be better substantiated. Think of working conditions, engagement, social safety, inclusion, development and employee policies. HR thus provides important input for the social side of sustainability reporting.

That depends on your reporting cycle and how quickly topics change. Often an annual measurement makes sense, possibly supplemented with short pulses in case of risks, reorganizations or important improvement programs.

Yes, anonymity is strongly recommended. Employees give more honest answers on sensitive topics such as safety, inclusion, workload or leadership when results cannot be traced back to individuals.

Examples include workload, health, social safety, inclusion, equal opportunities, development, engagement, leadership, trust and space to voice concerns. Deepler only measures social factors that employees can assess.

ESG is a broader term for Environmental, Social and Governance. CSRD is the European reporting directive that determines how certain organizations report on sustainability. Deepler focuses within that context on the S: social factors around employees.

No, Deepler is not a complete CSRD reporting tool and does not measure environmental or governance topics. Deepler helps with employee data for social factors, as input for reporting, policy and follow-up.

That depends on scope, questionnaire, alignment with stakeholders and segmentations. Once the social topics are clear, a measurement can be set up and implemented relatively quickly.

After the survey, you interpret the results with HR, sustainability and management. Then you link insights to policy, risks, actions and ownership. The outcomes can be used for reporting and for concrete improvement.

Costs vary per organization size, package, guidance and desired setup. Because Deepler only supports the social employee part, the price mainly depends on the number of employees and the desired depth.

Good questions address social topics that employees can experience. For example: ‘I experience a safe work environment’, ‘I have enough space to develop myself’ or ‘I dare to discuss concerns’.

Clearly explain why the survey is being conducted, what will be done with the results, and how anonymity is ensured. Response rates increase when employees understand that their input is not only for reporting purposes, but also leads to improvements.

Reliable data is created through clear questions, sufficient response rates, secure anonymity, and careful segmentation. Combine employee experience with existing HR data and policies, but prevent individual responses from being traceable.

ESRS S1 is the European reporting standard for your own workforce within the CSRD. In it, organizations report on policies, processes, actions and figures relating to working conditions, equal treatment and other work-related rights. This applies to employees and to non-employees such as temporary agency workers and self-employed contractors.

S1 covers your own workforce: employees and non-employees who work for your organization. S2 covers workers in your value chain, such as the staff of your suppliers. Deepler focuses on S1, because that is where you can survey your own employees directly.

After the Omnibus I package from 2026, the reporting obligation applies to EU companies with more than 1,000 employees and more than 450 million euros in net turnover. Smaller organizations often still receive questions about social themes from customers, investors or supply chain partners.

ESRS S1 does not prescribe a specific employee survey. You do, however, describe how you engage employees and through which channels they can raise concerns. An employee survey is a concrete and demonstrable way to do that.

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