ESRS Standard
ESRS Standard
103 The company shall disclose the following:
(b) the number of grievances submitted through channels through which workers of the enterprise can raise concerns (including Grievance mechanisms) and, where applicable, to OECD National Contact Points for Multinational Enterprises in relation to the issues referred to in paragraph 2 of this Standard, excluding those already reported under subparagraph (a).
Definitions (ESRS)
Definitions (ESRS)
Grievance mechanisms (summarized): Grievance mechanisms are procedures through which Stakeholders can submit complaints or seek redress. These can be governmental (e.g. courts, ombudsmen, regulatory authorities) or non-governmental. Non-governmental mechanisms are operated by companies alone or together with interest groups, such as company grievance systems or procedures regulated by collective agreements. Operational mechanisms are directly accessible, enable complaints to be dealt with at an early stage and prevent escalation. They provide feedback on the effectiveness of the company's due diligence obligations.
According to UN Guiding Principles No. 31 , such mechanisms must be legitimate, accessible, predictable, equitable, transparent, legally compliant and learning-oriented, with a particular focus on engagement and dialog.
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