(a) all the social standards, i.e. ESRS S1 Own Workforce, ESRS S2 Workers in the Value Chain, ESRS S3 Affected Communities and ESRS S4 Consumers and End-users, are aligned in terms of content and structure and are related to each other. ESRS S2 Workers in the Value Chain covers the same subtopics as ESRS S1 Own Workforce for those workers in the upstream and downstream value chain who are not in the undertaking's own workforce. The disclosures in the social standards address material information needed for reporting on impacts, risks and opportunities related to each stakeholder group, including in relation to sustainability due diligence;

(b) this Standard interacts with ESRS E1 Climate Change to the extent that the transition to a low-carbon and climate-resilient economy is a source of impacts, risks and opportunities for ESRS S1 Own Workforce; and

(c) this Standard interacts with ESRS E2 Pollution to the extent that pollution can cause material negative impacts with regard to health and safety in the workplace.