2026 WDI Scoring Consultation
The Workforce Disclosure Initiative (WDI) is fundamentally redesigning its scoring methodology for 2026, and we would like you to join the conversation and contribute your insights to this important development. Introduction For over a decade, WDI has helped investors and companies build a shared language around workforce transparency. As investor stewardship becomes more sophisticated, […]
2026 WDI Survey Consultation
We need your help to update the WDI survey to ensure it keeps abreast of changes to the landscape and continues to reflect investor and business needs – send us your feedback by Friday 13 March Introduction Workforces around the world, and the ways companies report on them, are evolving rapidly. To keep pace with […]
Four things you need to know about ESRS 2025 amendments
In July 2025 EFRAG published amended exposure drafts ESRS suites. Described as a “Quick Fix,” these drafts are slimmer than the 2023 Delegated Act and align with the CSRD Omnibus reforms. They were released for a 60-day public consultation ending 29 September 2025 and aim to simplify double materiality, reduce datapoints and streamline structure. Beyond cutting text, […]
Technical Briefing: Decoding the ESRS S1 and S2 Amendments
In July 2025 EFRAG published amended exposure drafts of the European Sustainability Reporting Standards (ESRS) for social matters – ESRS S1 Own workforce and ESRS S2 Workers in the value chain. These revisions build on the 2023 Delegated Act and respond to feedback on the complexity of the original standards. They aim to simplify reporting, simplifying the double‑materiality […]
The Corporate Disclosure Ecosystem: Why Balancing Regulation and Voluntary Action Is More Important Than Ever
Corporate transparency was once as simple as sharing financial statements with investors. Today, it has transformed into a complex and evolving ecosystem, where diverse stakeholders—investors, regulators, and civil society—demand accountability on a broader scale. At the heart of this transformation lies the interplay between mandatory and voluntary disclosures. Mandatory disclosures, like those required under the […]
Thomson Reuters Foundation to host leading corporate disclosure initiative on labour and human rights
The Thomson Reuters Foundation is the new home of the world’s leading corporate disclosure initiative, the Workforce Disclosure Initiative (WDI), effective 1st February 2024. This partnership will strengthen responsible business practices as part of its work to foster more inclusive economies, and promote human rights. Launched in 2016 by responsible investment charity ShareAction, the WDI collects voluntarily disclosed […]
ISSB urged to prioritise international standards for reporting on human and worker rights
ISSB pressed to design international reporting standards for human capital and human rights issues by investors including Scottish Widows, La Française Group, and Local Authority Pension Fund Forum (LAPFF)
Companies need more transparency on employee satisfaction and human rights – new Workforce Disclosure Initiative report reveals
For the sixth consecutive year, ShareAction’s survey of the world’s leading companies has revealed the trends of how these companies respond to the needs their workforces and supply chains.
Post-pandemic, companies must demonstrate a lasting commitment to worker health and safety
While some companies took significant steps to protect the health of workers during the COVID-19 pandemic, poor health and safety practices exposed many workers to unsafe working environments.
Half of FTSE 100 respond to investor calls for workforce data
Growth of ShareAction’s Workforce Disclosure Initiative signals rising importance of social issues for ESG-conscious investors and companies.