Sustainability Command Center 10 butir
ESRS S2 Workers in the Value Chain Checklist
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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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