Workforce Disclosures for Digital Companies: CSRD Social Reporting
Whether you’re a SaaS company, software agency, IT consultancy, or digital scale-up, workforce reporting is central to CSRD social disclosures. Some organisations report under CSRD directly; others use VSME voluntarily to meet client, investor, or group reporting expectations.
Either way, CSRD places strong emphasis on how people are employed, treated, developed, and supported. For digital companies with remote or hybrid teams, this looks different from traditional office-based or industrial workforces. This guide focuses on workforce disclosures that matter most for digital and remote-first organisations.
Why Workforce Reporting Is Central for Digital Companies
Under CSRD, social topics related to the own workforce are often material for digital businesses because people are the primary value driver. Unlike manufacturing, there may be limited physical risks, but workforce practices still carry social, operational, and reputational importance.
Workforce disclosures are used by:
- Enterprise clients assessing suppliers
- Investors evaluating long-term resilience
- Internal leadership teams monitoring culture and growth
For a broader overview of CSRD expectations for smaller organisations, see CSRD for SMEs: the complete 2025 guide.
Workforce Composition Metrics That Are Typically Reported
Digital companies are expected to disclose who makes up the workforce, not personal-level detail.
Common metrics include:
- Total headcount (employees and contractors)
- Gender breakdown (overall and management)
- Employment type (full-time, part-time, freelance)
- Geographic distribution
Age or diversity metrics may be included where legally permissible. Transparency and consistency matter more than completeness, especially in early reporting years. General principles are outlined in the own workforce topic hub.
Pay Equity and Fair Remuneration in Tech
Pay equity is increasingly relevant in digital sectors, particularly where:
- Roles are highly specialised
- Pay bands vary by geography
- Remote work enables cross-border hiring
CSRD does not require publishing individual salaries. Proportionate disclosures often include:
- Confirmation of equal pay principles
- Explanation of how roles and pay bands are set
- High-level gender pay gap indicators, where available
If detailed data is not yet tracked, stating this clearly and outlining future plans is acceptable.
Training, Development, and Skills Growth
For digital companies, skills development is a key social indicator.
Typical disclosures include:
- Average training hours per employee
- Types of training offered (technical, security, leadership)
- Support for continuous learning or certifications
Narrative explanations are often sufficient, supported by simple metrics. The focus is on showing that workforce capability is actively managed, not just assumed.
Health and Safety for Remote and Hybrid Workers
Health and safety obligations do not disappear with remote work.
For digital companies, CSRD-relevant topics include:
- Ergonomic guidance for home offices
- Mental health and wellbeing support
- Working time and burnout prevention
Formal risk assessments may not be required for every home office, but companies should document:
- How risks are identified
- What guidance or support is provided
- How concerns can be raised
This area is increasingly reviewed by clients during supplier assessments, particularly in long-term service contracts.
Building and Reporting on an Inclusive Workplace Culture
CSRD encourages companies to explain not just policies, but how culture is supported in practice.
Examples of proportionate disclosures:
- Inclusion or anti-discrimination statements
- Flexible working arrangements
- Feedback or engagement mechanisms
For digital teams spread across locations, explaining how inclusion is maintained remotely is often more valuable than formal policy language.
Collecting Workforce Data Without Overhead
Most digital companies manage workforce data using:
- HR or payroll systems
- Simple spreadsheets
- Annual internal reviews
CSRD does not require real-time dashboards. What matters is that data is:
- Clearly defined
- Collected consistently
- Explainable to third parties
This approach mirrors broader data collection & management guidance across CSRD topics.
Frequently Asked Questions
Do remote-first companies have additional workforce obligations under CSRD?
No additional obligations, but expectations are interpreted in context. Remote work health, safety, and wellbeing are particularly relevant for digital companies.
Are diversity metrics mandatory?
CSRD expects transparency, but not all diversity metrics are mandatory or legally permitted in every country. Companies should disclose what is available and explain limitations.
Do we need a formal HR department to report this?
No. Many small digital companies manage workforce reporting alongside existing HR or operations processes. Clear documentation is more important than formal structures.
How often should workforce data be updated?
Most companies update workforce data annually for CSRD or VSME-aligned reporting. Significant changes during the year can be explained narratively if needed.
Key Terms
- CSRD – Corporate Sustainability Reporting Directive
- Own workforce – Employees and contractors delivering services
- Pay equity – Fair and non-discriminatory remuneration practices
- Remote work – Work performed outside a traditional office setting
- Social reporting – Disclosure of workforce-related impacts and practices
Next Steps for Digital Companies
Start by listing the workforce data you already have: headcount, roles, locations, and training activities. Identify gaps that are most relevant for your business, such as pay equity or remote worker wellbeing, and document how they are currently managed.
With a clear and proportionate approach, workforce disclosures become a practical way to demonstrate responsible people practices—supporting CSRD readiness, client trust, and sustainable growth.