Abstract: The Own Workforce standard, or ESRS S1, is part of the European Sustainability Reporting Standards (ESRS), developed under the Corporate Sustainability Reporting Directive (CSRD). This standard addresses issues related to the impact, risks, and opportunities associated with company employees or authorized independent workers. This standard aims to ensure transparency in motivation methods, comparability in sustainability reporting, and examination of policies, procedures, documents, and practices related to human capital through accounting and audit processes.