ESRS Standard
ESRS Standard
13. The objective of this DR is to enable an understanding of the undertaking's general approach to engagement with workers in the value chain, including the availability of channels to raise concerns or needs such as grievance mechanisms, and its approach to remedy.
14. The undertaking shall disclose how it engages directly with workers in the value chain, their legitimate representatives or with credible proxies, and how the perspectives of its workers in the value chain inform its decisions or activities aimed at managing the actual and potential impacts on workers in the value chain during the reporting year. This shall include:
(a) how the undertaking gains insight into the perspectives of workers in the value chain who may be particularly vulnerable to impacts and/or who are marginalised (for example, women workers, migrant workers, workers with disabilities) if the undertaking takes action to understand those perspectives; and
(b) any Global Framework Agreements (GFA) or other outcomes that the undertaking has reached with representatives of workers in the value chain related to the respect of human rights.
15. The undertaking shall describe the channels available to workers in the value chain 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.
16. 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 workers in the value chain.
Application Requirements (AR)
Application Requirements (AR)
AR 2 for para. 14 (Engagement)
Engagement with workers in the value chain can take different forms, such as information sessions, consultation or participation, and take place at different intervals.
AR 3 for para. 15 (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, and they are disclosed under ESRS G1-1, the undertaking may refer to that disclosure.
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