12. The objective of this DR is to enable an understanding of the undertaking's general approach to engagement with its own workforce, including the availability of channels to raise concerns or needs such as grievance mechanisms, and its approach to remedy.

13. The undertaking shall disclose how it engages directly with its own workforce or workers' representatives and how the perspectives of its own workforce inform its decisions or activities aimed at managing the actual and potential impacts on its own workforce during the reporting year. This shall include:

14. The undertaking shall describe the channels available to its own workforce to bring their concerns or needs directly to its attention and have them addressed. In particular, it shall state whether it has a grievance mechanism in place. It shall also explain how it assesses the effectiveness of these channels.

15. The undertaking shall describe its general approach to and processes to provide or cooperate in remediation where it has caused or contributed to a material negative impact on people in its own workforce.

AR 2 for para. 13 (Engagement)
Engagement with the undertaking’s own workforce can take different forms, such as information sessions, consultation or participation, and take place at different intervals.

AR 3 for para. 14 (Grievance mechanism)
The ‘effectiveness criteria for non-judicial grievance mechanisms’, as laid out in the UN Guiding Principles on Business and Human Rights, in particular Principle 31, can be used for assessing the effectiveness of the channels.
If the undertaking has policies for protecting individuals that use these channels against retaliation, including workers’ representatives, and they are disclosed under ESRS G1-1, the undertaking may refer to that disclosure.