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5 This standard shall be applied when the materiality analysis in accordance with ESRS 2 General Disclosures has determined that workers in the Value chain are affected by Material Impacts and/or that Material risks and Opportunities exist in relation to them.

6 This standard should be read in conjunction with ESRS 1 General Requirements and ESRS 2 as well as ESRS S1, ESRS S3 Affected Communities and ESRS S4 Consumers and End-users.

7 . reporting under this standard is consistent, coherent and, where appropriate, clearly linked to reporting on the entity's workforce under ESRS S1 to ensure effective reporting.