10. The undertaking shall describe its policies for managing material impacts, risks and opportunities related to its own workforce in accordance with ESRS 2 GDR-P. It shall state whether these policies cover specific groups within its own workforce (for example, employees working in a particular factory or geography or self-employed people) or all of its own workforce.

11. The undertaking shall state whether its policies in relation to its own workforce address trafficking in human beings, forced labour or compulsory labour, and child labour.

AR 1 for para. 10 (Policies related to own workforce)
Examples of policy aspects to disclose are the means of communication the undertaking uses to communicate its policies to the individuals, groups of individuals or entities for whom they are relevant, either because they are expected to implement them (for example, the undertaking's employees, contractors and suppliers) or because they have a direct interest in their implementation (for example, people in its own workforce, investors).