10. The undertaking shall describe its policies for managing material impacts, risks and opportunities related to workers in the value chain in accordance with ESRS 2 GDR-P. It shall state whether these policies cover specific groups of workers in the value chain (for example, particular age groups or workers in a particular factory or country) or all workers in the value chain.

11. The undertaking shall state whether its policies in relation to workers in the value chain address trafficking in human beings, forced labour or compulsory labour, and child labour.

12. The undertaking shall also state whether it has a supplier code of conduct.

AR 1 for para. 10 (Policies related to workers in the value chain)
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, workers in the value chain, investors).