100 The company shall disclose the number of Work-related incidents and/or grievances and serious impacts related to human rights within its workforce and any related fines, sanctions or compensation for the reporting period.

102. the information referred to in paragraph 100 shall include, subject to the relevant data protection provisions, Work-related incidents of discrimination based on sex, racial or ethnic origin, nationality, religion or belief, disability, age, sexual orientation or other relevant forms of discrimination affecting internal and/or external stakeholders throughout the reporting period. This includes cases of Harassment as a specific form of Discrimination.

103 The company shall disclose the following:

Harassment: A situation in which unwanted conduct related to a protected ground of discrimination (e.g. sex under Directive 2006/54/EC of the European Parliament and of the Council or religion or belief, disability, age or sexual orientation under Council Directive 2000/78/EC occurs with the purpose or effect of violating the dignity of a person and of creating an intimidating, hostile, degrading, humiliating or offensive environment.

Discrimination: Discrimination can be direct or indirect.

Direct discrimination occurs when a person is treated less favorably than others in a comparable situation are or would be treated, and the reason for this is a particular characteristic of that person that falls under "prohibited grounds". Indirect discrimination occurs when an apparently neutral regulation disadvantages a person or a group whose members have the same characteristics. The disadvantage suffered by a group as a result of a decision must be proven on the basis of a comparison with a peer group.