Occurs in multiple locations within the organization and Refers to frequency or geographic extent

Example: Poor working conditions due to overtime culture of own employees

Is related to systems currently in use

Example: Poor working conditions due to forced overtime culture based on monetary incentive systems and ambitious targets

Example: poor working conditions for certain workers in own company due to the overtime culture of a specific department manager

Child labour in certain countries or regions outside the EU -> widespread, may also be systemic if applicable

Forced labour due to political regimes -> systemic

related to an industrial accident or oil spill -> related to individual Incidents

(b) in the case of material adverse impacts, information on whether they are (i) widespread or systemic in the contexts in which the company operates (e.g. Child labour or Forced labour in certain countries or regions outside the EU) or (ii) related to individual incidents (e.g. an industrial accident or oil spill),