S2-5_06 | ESRS S2 | AR 45. (c) |
| S2-5 | Disclosure of references to standards or commitments on which target is based | narrative | | V | | 2 years | |
S2-5_05 | ESRS S2 | AR 45. (b) |
| S2-5 | Information about stability over time of target in terms of definitions and methodologies to enable comparability | narrative | | V | | 2 years | |
S2-5_04 | ESRS S2 | AR 45. (a) |
| S2-5 | Disclosure of intended outcomes to be achieved in lives of value chain workers | narrative | | V | | 2 years | |
S2-5_03 | ESRS S2 | 42. (c) |
| S2-5 | Disclosure of whether and how value chain workers , their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking’s performance | narrative | | | | 2 years | |
S2-5_02 | ESRS S2 | 42. (b) |
| S2-5 | Disclosure of whether and how value chain workers , their legitimate representatives or credible proxies were engaged directly in tracking performance against targets | narrative | | | | 2 years | |
S2-5_01 | ESRS S2 | 42. (a) |
| S2-5 | Disclosure of whether and how value chain workers , their legitimate representatives or credible proxies were engaged directly in setting targets | narrative | | | | 2 years | |
S2.MDR-T_01-13 | ESRS S2 | 41. | AR 46 - AR 48
| S2-5 | Targets set to manage material impacts, risks and opportunities related to value chain workers [see ESRS 2 - MDR-T] | MDR-T | | | | 2 years | |
S2-4_18 | ESRS S2 | AR 44. |
| S2-4 | Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts | narrative | | V | | 2 years | |
S2-4_17 | ESRS S2 | AR 37. |
| S2-4 | Initiatives or processes whose primary aim is to deliver positive impacts for value chain workers are designed also to support achievement of one or more of Sustainable Development Goals | semi-narrative | | V | | 2 years | |
S2-4_16 | ESRS S2 | AR 36. (b) |
| S2-4 | Information about intended or achieved positive outcomes of programmes or processes for value chain workers | narrative | | V | | 2 years | |
S2-4_15 | ESRS S2 | AR 36. (a) |
| S2-4 | Disclosure of whether and how value chain workers and legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes | narrative | | V | | 2 years | |
S2-4_14 | ESRS S2 | AR 31. |
| S2-4 | Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts | narrative | | V | | 2 years | |
S2-4_13 | ESRS S2 | AR 30. |
| S2-4 | Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting value chain workers | narrative | | V | | 2 years | |
S2-4_12 | ESRS S2 | 38. |
| S2-4 | Disclosure of resources allocated to management of material impacts | narrative | | | | 2 years | |
S2-4_11 | ESRS S2 | 36. |
| S2-4 | Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain | narrative | | | SFDR | 2 years | |
S2-4_10 | ESRS S2 | 35. | AR 32
| S2-4 | Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on value chain workers | narrative | | | | 2 years | |
S2-4_09 | ESRS S2 | 34. (b) |
| S2-4 | Description of what action is planned or underway to pursue material opportunities in relation to value chain workers | narrative | | | | 2 years | |
S2-4_08 | ESRS S2 | 34. (a) | AR 40 - AR 41, AR 43
| S2-4 | Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on value chain workers and how effectiveness is tracked | narrative | | | | 2 years | |
S2-4_07 | ESRS S2 | 33. (c) |
| S2-4 | Description of approach to ensuring that processes to provide or enable remedy in event of material negative impacts on value chain workers are available and effective in their implementation and outcomes | narrative | | | | 2 years | |
S2-4_06 | ESRS S2 | 33. (b) |
| S2-4 | Description of approach to taking action in relation to specific material negative impacts on value chain workers | narrative | | | | 2 years | |
S2-4_05 | ESRS S2 | 33. (a) | AR 29
| S2-4 | Description of processes to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on value chain workers | narrative | | | | 2 years | |
S2-4_04 | ESRS S2 | 32. (d) | AR 33 - AR 35
| S2-4 | Description of how effectiveness of actions or initiatives in delivering outcomes for value chain workersis tracked and assessed | narrative | | | | 2 years | |
S2-4_03 | ESRS S2 | 32. (c) | AR 39
| S2-4 | Description of additional initiatives or processes with primary purpose of delivering positive impacts for value chain workers | narrative | | | | 2 years | |
S2-4_02 | ESRS S2 | 32. (b) |
| S2-4 | Description of whether and how action to provide or enable remedy in relation to an actual material impact | narrative | | | | 2 years | |
S2-4_01 | ESRS S2 | 32. (a) | AR 38
| S2-4 | Description of action planned or underway to prevent, mitigate or remediate material negative impacts on value chain workers | narrative | | | | 2 years | |
S2.MDR-A_01-12 | ESRS S2 | 31. |
| S2-4 | Action plans and resources to manage its material impacts, risks, and opportunities related to value chain workers [see ESRS 2 - MDR-A] | MDR-A | | | | 2 years | |
S2-3_12 | ESRS S2 | AR 25. |
| S2-3 | Channels to raise concerns or needs allow for value chain workers to use them anonymously | semi-narrative | | V | | 2 years | |
S2-3_11 | ESRS S2 | AR 25. |
| S2-3 | Grievances are treated confidentially and with respect to rights of privacy and data protection | semi-narrative | | V | | 2 years | |
S2-3_10 | ESRS S2 | AR 24. |
| S2-3 | Third-party mechanisms are accessible to all workers | semi-narrative | | V | | 2 years | |
S2-3_09 | ESRS S2 | AR 23. |
| S2-3 | Disclosure of whether and how value chain workers are able to access channels at level of undertaking they are employed by or contracted to work for | narrative | | V | | 2 years | |
S2-3_08 | ESRS S2 | 29. |
| S2-3 | Disclosure of timeframe for channel for raising concerns to be in place | narrative | Conditional | V | | 2 years | |
S2-3_07 | ESRS S2 | 29. |
| S2-3 | Statement in case the undertaking has not adopted a channel for raising concerns | narrative | | | | 2 years | |
S2-3_06 | ESRS S2 | 28. | AR 25
| S2-3 | Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place | semi-narrative | | | | 2 years | |
S2-3_05 | ESRS S2 | 28. | AR 26
| S2-3 | Disclosure of whether and how it is assessed that value chain workers are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed | narrative | | | | 2 years | |
S2-3_04 | ESRS S2 | 27. (d) | AR 27
| S2-3 | Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured | narrative | | | | 2 years | |
S2-3_03 | ESRS S2 | 27. (c) |
| S2-3 | Disclosure of processes through which undertaking supports or requires availability of channels | narrative | | | | 2 years | |
S2-3_02 | ESRS S2 | 27. (b) | AR 22
| S2-3 | Disclosure of specific channels in place for value chain workers to raise concerns or needs directly with undertaking and have them addressed | narrative | | | | 2 years | |
S2-3_01 | ESRS S2 | 27. (a) | AR 21
| S2-3 | Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has identified that it connected with a material negative impact on value chain workers | narrative | | | | 2 years | |
S2-2_09 | ESRS S2 | 24. |
| S2-2 | Disclosure of timeframe for adoption of general process to engage with value chain workers in case the undertaking has not adopted a general process for engagement | narrative | Conditional | V | | 2 years | |
S2-2_08 | ESRS S2 | 24. |
| S2-2 | Statement in case the undertaking has not adopted a general process to engage with value chain workers | narrative | Conditional | | | 2 years | |
S2-2_07 | ESRS S2 | 23. |
| S2-2 | Disclosure of steps taken to gain insight into perspectives of value chain workers that may be particularly vulnerable to impacts and (or) marginalised | narrative | Conditional | | | 2 years | |
S2-2_06 | ESRS S2 | 22. (e) |
| S2-2 | Disclosure of how effectiveness of engagement with value chain workers is assessed | narrative | Conditional | | | 2 years | |
S2-2_05 | ESRS S2 | 22. (d) | AR 19
| S2-2 | Disclosure of Global Framework Agreement or other agreements related to respect of human rights of workers | narrative | Conditional | | | 2 years | |
S2-2_04 | ESRS S2 | 22. (c) | AR 17 - AR 18
| S2-2 | Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach | narrative | Conditional | | | 2 years | |
S2-2_03 | ESRS S2 | 22. (b) | AR 18
| S2-2 | Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement | narrative | Conditional | | | 2 years | |
S2-2_02 | ESRS S2 | 22. (a) |
| S2-2 | Engagement occurs with value chain workers or their legitimate
representatives directly, or with credible proxies | semi-narrative | Conditional | | | 2 years | |
S2-2_01 | ESRS S2 | 22. | AR 20
| S2-2 | Disclosure of whether and how perspectives of value chain workers inform decisions or activities aimed at managing actual and potential impacts | narrative | | | | 2 years | |
S2-1_10 | ESRS S2 | AR 12. |
| S2-1 | Disclosure of explanations of significant changes to policies adopted during reporting year | narrative | | V | | 2 years | |
S2-1_09 | ESRS S2 | 19. |
| S2-1 | Disclosure of extent and indication of nature of cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve value chain workers | narrative | | | SFDR + Benchmark | 2 years | |
S2-1_08 | ESRS S2 | 19. | AR 14
| S2-1 | Disclosure of whether and how policies are aligned with relevant internationally recognised instruments | narrative | | | SFDR | 2 years | |
S2-1_07 | ESRS S2 | AR 15. |
| S2-1 | Provisions in supplier codes of conudct are fully in line with applicable ILO standards | semi-narrative | | V | SFDR | 2 years | |
S2-1_06 | ESRS S2 | 18. |
| S2-1 | Undertaking has supplier code of conduct | semi-narrative | | | SFDR | 2 years | |
S2-1_05 | ESRS S2 | 18. |
| S2-1 | Policies explicitly address trafficking in human beings, forced labour or compulsory labour and child labour | semi-narrative | | | SFDR | 2 years | |
S2-1_04 | ESRS S2 | 17. (c) |
| S2-1 | Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts | narrative | | | SFDR | 2 years | |
S2-1_03 | ESRS S2 | 17. (b) |
| S2-1 | Disclosure of general approach in relation to engagement with value chain workers | narrative | | | SFDR | 2 years | |
S2-1_02 | ESRS S2 | 17. (a) |
| S2-1 | Disclosure of general approach in relation to respect for human rights relevant to value chain workers | narrative | | | SFDR | 2 years | |
S2-1_01 | ESRS S2 | 17. |
| S2-1 | Description of relevant human rights policy commitments relevant to value chain workers | narrative | | | SFDR | 2 years | |
S2.MDR-P_01-06 | ESRS S2 | 16. | AR 10, AR 13
| S2-1 | Policies to manage material impacts, risks and opportunities related to value chain workers [see ESRS 2 MDR-P] | MDR-P | | | | 2 years | |
S2.SBM-3_09 | ESRS S2 | 13. | AR 9
| SBM-3 | Disclosure of which of material risks and opportunities arising from impacts and dependencies on value chain workers are impacts on specific groups | narrative | | | | 2 years | |
S2.SBM-3_08 | ESRS S2 | 12. | AR 8
| SBM-3 | Disclosure of whether and how the undertaking has developed an understanding of how workers with particular characteristics, those working in particular contexts, or those undertaking particular activities may be at greater risk of harm. | narrative | | | | 2 years | |
S2.SBM-3_07 | ESRS S2 | 11. (e) |
| SBM-3 | Description of material risks and opportunities arising from impacts and dependencies on value chain workers | narrative | | | | 2 years | |
S2.SBM-3_06 | ESRS S2 | 11. (d) |
| SBM-3 | Description of activities that result in positive impacts and types of value chain workers that are positively affected or could be positively affected | narrative | Conditional | | | 2 years | |
S2.SBM-3_05 | ESRS S2 | 11. (c) |
| SBM-3 | Material negative impacts occurrence (value chain workers) | semi-narrative | Conditional | | | 2 years | |
S2.SBM-3_04 | ESRS S2 | 11. (b) |
| SBM-3 | Disclosure of geographies or commodities for which there is significant risk of child labour, or of forced or compulsory labour, among workers in undertaking’s value chain | narrative | | | SFDR | 2 years | |
S2.SBM-3_03 | ESRS S2 | 11. (a) v. |
| SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | | | | 2 years | |
S2.SBM-3_03 | ESRS S2 | 11. (a) iv. |
| SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | | | | 2 years | |
S2.SBM-3_03 | ESRS S2 | 11. (a) iii. |
| SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | | | | 2 years | |
S2.SBM-3_03 | ESRS S2 | 11. (a) ii. |
| SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | | | | 2 years | |
S2.SBM-3_03 | ESRS S2 | 11. (a) i. |
| SBM-3 | Type of value chain workers subject to material impacts by own operations or through value chain | semi-narrative | | | | 2 years | |
S2.SBM-3_02 | ESRS S2 | 11. (a) |
| SBM-3 | Description of types of value chain workers subject to material impacts | narrative | | | | 2 years | |
S2.SBM-3_01 | ESRS S2 | 11. | AR 6 - AR 7
| SBM-3 | All value chain workers who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 | semi-narrative | | | | 2 years | |