ESRS Standard
ESRS Standard
43. For material sub-topics the undertaking shall disclose:
(a) subject to relevant privacy regulations, the number of substantiated incidents of discrimination at work on the grounds of gender, racial or ethnic origin, nationality, religion or belief, disability, age, sexual orientation, or other relevant forms of discrimination, including harassment, identified in the reporting period
Application Requirements
Application Requirements
AR 37. The incidents of discrimination in scope for this disclosure are those that relate to discrimination. These incidents are understood as the number of substantiated instances registered by the undertaking of:
(a) judicial and non-judicial proceedings (such as cases before domestic courts and tribunals, mediation and complaints filed with the National Contact Points for OECD Multinational Enterprises); and
(b) other incidents, including those it identified through its internal processes.
For the purpose of this disclosure, only substantiated and verified instances are to be
reported. An instance is substantiated when it is evidenced by objective, factual and
verifiable information. An instance is verified when a Court, the OECD or an
administrative authority has made a formal finding that the instance occurred. Not all ongoing judicial or non-judicial proceedings, and not all other instances registered by the undertaking, are necessarily substantiated instances.
AR 38. When applying the filter of information materiality
(paragraph 23 of ESRS 1 General Requirements) to the information about incidents referred to under
paragraph 43(a) and (b), the undertaking’s assessment is primarily based on the severity of the impacts on its own workforce.
AR 39. If the undertaking considers that changes in human rights incidents and incidents of discrimination are relevant for understanding the
effectiveness and availability of channels to raise concerns or needs, including grievance mechanisms, it may cross-reference paragraph 43(b) and paragraph 14.
AR 40. The way the undertaking has addressed or is addressing incidents referred to in paragraph 43(a) and (b) may be cross-referenced to information disclosed in accordance with ESRS S1-3.
Definitions (ESRS)
Definitions (ESRS)
Harassment: A situation where an unwanted conduct related to a protected ground of discrimination (for example, gender under Directive 2006/54/EC of the European Parliament and of the Council, or religion or belief, disability, age or sexual orientation under Council Directive 2000/78/EC) occurs with the purpose or effect of violating the dignity of a person, and of creating an intimidating, hostile, degrading, humiliating or offensive environment.
Discrimination: Discrimination can occur directly or indirectly.
Direct discrimination occurs when an individual is treated less favourably by comparison to how others, who are in a similar situation, have been or would be treated, and the reason for this is a particular characteristic they hold, which falls under a ‘protected ground’. Indirect discrimination occurs when an apparently neutral rule disadvantages a person or a group sharing the same characteristic. It must be shown that a group is disadvantaged by a decision when compared to a comparator group.
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