Sustainability Command Center 10 items
ESRS S2 Workers in the Value Chain Checklist
Prepare ESRS S2 disclosures on material impacts, risks and opportunities affecting workers in the upstream and downstream value chain under the CSRD.
ESRS S2CSRDUN Guiding Principles
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Identifying Value-Chain Workers & Impacts
- Have material impacts on value-chain workers been identified across upstream and downstream (SBM-3)? *
- Have high-risk groups (e.g. migrant workers, home workers, workers in high-risk geographies/sectors) been identified? *
- Are impacts categorised (working conditions, equal treatment, other rights such as child/forced labour)? *
Policies & Engagement
- Are policies related to value-chain workers in place (S2-1)? *
- Do processes exist to engage with value-chain workers and their representatives (S2-2)? *
- Are channels for value-chain workers to raise concerns and access remedy disclosed (S2-3)? *
Actions, Remediation & Targets
- Are actions to prevent, mitigate and remediate material impacts on value-chain workers disclosed (S2-4)? *
- Is the approach to providing or enabling remedy for actual impacts disclosed? *
- Have targets related to managing value-chain worker impacts been set (S2-5)? *
- Are supplier codes of conduct and audit/monitoring programs integrated with these actions?
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