Glossary
2025 Draft Simplified ESRS

Human rights incident

Human rights incidents are those that relate to not respecting internationally recognised human rights as defined in CSRD Article 29b(2)(b)(iii). These incidents are understood as the number of substantiated instances of:

(a) judicial and non-judicial proceedings that have been initiated (such as cases before domestic courts and tribunals, mediation, complaints filed with the National Contact Points for OECD Multinational Enterprises); and/or

(b) incidents registered by the undertaking, including those identified through its internal processes.

Welcome to the ESRS Knowledge Hub

You’re currently using the Starter plan, which gives you free access to explore and understand ESRS standards.

With Professional access, you can:

  • Work actively with ESRS standards
  • Save and manage relevant sections
  • Stay informed about updates
View Professional access