Questions & Answers
Is a company obliged to disclose a discrimination/harassment case that, upon investigation, was found to lack conclusive evidence supporting the allegations (and hence was considered closed without any supporting evidence)?
- Harassment
- discrimination
Background
ESRS S1 paragraph 103 states: ‘The undertaking shall disclose:
(a) the total number of incidents of discrimination, including harassment, reported in the reporting period; …’
ESRS S1 paragraph AR 103 states: ‘In addition to the information required by paragraphs 103 and 104, the undertaking may disclose the status of incidents and/or complaints and actions with reference to the following:
(a) incidents reviewed by the undertaking;
(b) remediation plans being implemented;
(c) remediation plans that have been implemented, with results reviewed through routine internal management review processes; and
(d) incidents no longer subject to action.’
According to Annex II Acronyms and Glossary of Terms, the term ‘incident’ is used when there is ‘a legal action or complaint registered with the undertaking or competent authorities through a formal process, or an instance of non-compliance identified by the undertaking through established procedures. Established procedures to identify instances of non-compliance can include management system audits, formal monitoring programs, or grievance mechanisms.’
Answer
Yes, the total number of incidents of discrimination include all legal actions or complaints registered through a formal process or instances of non-compliance identified through established procedures (for example, grievance mechanisms). ESRS S1 paragraph AR 103 provides the option to disclose the status of incidents and/or complaints as well as the actions that the undertaking has taken. To note is that if the incident has been reported in the previous year, it shall not be reported again in the current year.
Relations
Paragraph | Content |
|---|---|
In addition to the information required by paragraphs 103 and 104, the undertaking may disclose the status of incidents and/or complaints and actions taken with reference to the following: | |
the total number of incidents of discrimination, including harassment, reported in the reporting period ; | |
In addition to the information required by paragraphs 103 and 104, the undertaking may disclose the status of incidents and/or complaints and actions taken with reference to the following: | |
the total number of incidents of discrimination, including harassment, reported in the reporting period ; | |
In addition to the information required by paragraphs 103 and 104, the undertaking may disclose the status of incidents and/or complaints and actions taken with reference to the following: | |
the total number of incidents of discrimination, including harassment, reported in the reporting period ; | |
In addition to the information required by paragraphs 103 and 104, the undertaking may disclose the status of incidents and/or complaints and actions taken with reference to the following: |