ESRS Standard
ESRS Standard
25 The company shall disclose its general procedures for engaging its own workforce/own workers and Workers' representatives on actual and potential impacts on the company's workforce.
26 The purpose of this disclosure requirement is to provide an understanding of how the company engages its Own workforce/own workers and Workers' representatives as part of its ongoing due diligence process in relation to material actual and potential, positive and/or negative impacts that affect or are likely to affect them, and how the views of the company's workforce are taken into account in the company's decision-making processes.
27 The company indicates whether and to what extent the views of its own workforce are incorporated into its decisions or activities to manage actual and potential impacts on its own workforce/own workers. This includes, where appropriate, an explanation of the following:
(a) whether the company's workforce will be directly involved or whether Workers' representatives will be involved,
(b) the stage(s) at which involvement will take place and the nature and frequency of involvement
c) the function and the most senior position within the company that has operational responsibility for the involvement and for ensuring that the results are incorporated into the company policy,
d) a global framework agreement or other agreements that the company has concluded with Workers' representatives in relation to respect for human rights in the company's workforce, including an explanation of how the agreement enables the company to gain insights into the views of its own workforce/own workers, and
e) how the company assesses the effectiveness of its engagement with its own workforce/own workers, including any agreements or outcomes that result from it, where applicable.
For application requirements, see AR 19 - AR 23
28 Where applicable, the company indicates the steps it takes to gain insights into the views of those of its workforce who may be particularly vulnerable to impacts and/or marginalized (e.g. women, migrants, Persons with disabilities).
29. if the company cannot provide the above required information because it does not have a general procedure for engaging with its workforce, it must indicate this. It may indicate a timeframe within which it intends to implement such a procedure.
Application Requirements (AR)
Application Requirements (AR)
AR 18. in describing the function or role that has operational responsibility for such engagement and/or ultimate accountability, the company may indicate whether this is a specific role or function or part of a broader role or function and whether capacity building actions have been offered to support staff with regard to engagement. If there is no such position or function, this may be indicated. This disclosure requirement may also be satisfied by reference to the disclosures made in accordance with ESRS 2 GOV-1 The role of Administrative, management and supervisory bodies.
AR 19 When preparing the disclosures referred to in paragraph 27 (b) and (c), the following illustrations may be taken into account:
(a) Examples of stages at which inclusion takes place are.
(i) the determination of the approach to mitigation; and
(ii) the assessment of the effectiveness of the mitigation,
(b) in relation to the type of involvement, examples may relate to participation, consultation and/or information
(c) in relation to the frequency of engagement, information may be provided on whether engagement occurs regularly, at specific points in a project or business process, e.g. when a new harvest season begins or a new production line is opened, whether it is due to legal requirements and/or at the request of stakeholders, and whether the outcome of engagement is taken into account in the company's decision-making processes; and
d) in relation to the role with operational responsibility, whether the company requires the relevant employees to have certain skills or provides them with training or capacity building for inclusion.
AR 20 Global Framework Agreements are designed to establish an ongoing relationship between a multinational company and an international trade union federation to ensure that the company maintains the same standards in every country in which it operates.
AR 21 To illustrate how the views of the company's workforce have influenced specific decisions or activities of the company, the company may provide examples from the current reporting period.
AR 22 If the company has agreements with national, European or international trade unions or works councils regarding the rights of individuals in its workforce, this may be disclosed to illustrate how the agreement enables the company to gain insight into the views of these individuals.
AR 23 Where possible, the company may provide examples from the reporting period to illustrate how the views of its workforce and Workers' representatives have influenced specific decisions or activities of the company.
AR 24 In fulfilling this disclosure requirement, the company shall consider the following aspects:
(a) the type of involvement (e.g. information, consultation or participation) and frequency (e.g. ongoing, quarterly, annually),
b) how feedback is captured and incorporated into decision-making and the extent to which individuals in the organization's workforce are informed about how their feedback has influenced decisions,
c) whether engagement activities take place at the organizational level or at a lower level, e.g. Siteor project level, and in the latter case, how information on engagement activities is centralized,
(d) the resources (e.g. financial or human resources) allocated to inclusion; and
e) how it engages individuals in the company's workforce and Workers ' representatives on Impacts that may result from the reduction of Emission and the transition to greener and climate neutral operations on the company's workforce, in particular with regard to restructuring, job loss or creation, training and development, gender equality and social equity, and health and safety.
AR 25 The company may also provide the following diversity information in relation to paragraph 24:
(a) how it includes vulnerable or at-risk individuals (e.g., whether it takes certain approaches and pays particular attention to potential barriers),
(b) how it addresses potential barriers to the inclusion of people in its workforce (e.g. language and cultural differences, gender and power imbalances, divisions within a community or group)
c) how it provides information to its workforce that is understandable and accessible through appropriate communication channels
(d) any conflicts of interest among its workforce and how the company has resolved these conflicts of interest; and
e) how it seeks to respect the human rights of all stakeholders involved, such as their right to privacy, freedom of expression, peaceful assembly and protest.
AR 26 The company may also provide information on the effectiveness of the company's labor engagement practices from previous reporting periods. This applies in cases where the company has evaluated the effectiveness of these procedures or learned lessons from them in the current reporting period. Effectiveness tracking procedures may include internal or external audits or reviews, impact assessments, measurement systems, stakeholder feedback, Grievance mechanisms, external performance ratings and benchmarks.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
S1-2 - Representation of interests
Representation of the interests of employees
Management is committed to a transparent information policy towards the official Workers' representatives. Local works councils exist at various sites to represent the interests of employees in accordance with national labor laws in different countries. These representatives have seats and voting rights in the relevant bodies to represent the concerns of the workforce. There are also trade union representatives at all sites who represent the interests of employees, with the exception of one site in Africa. Regular and varied communication with employees and their representatives ensures a good understanding of the corporate strategy, Targets, performance, market conditions, the financial situation, company guidelines and contractual conditions. This information is passed on through various channels, such as onboarding events, notices, internal emails and communications.
Health and safety committee
In cases where health and safety committees are required by law, formal agreements are in place with Workers' representatives. All employees are represented on these committees, which operate at site level. Each Site is responsible for establishing and maintaining these committees. The frequency of the meetings, the agenda and the composition of the representatives are determined by the responsible managers at the respective site and organized in consultation with the union representatives.
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