ESRS Standard
ESRS Standard
ESRS 2 - General Disclosures
ESRS 2 - General Disclosures
8. the disclosures required by this section should be read in conjunction with the disclosures required by ESRS 2 on Strategy (SBM) and should be provided together with the disclosures required by ESRS 2, with the exception of SBM-3 Impact materialities, Risks and Opportunities and their interaction with strategy and Business model, where the entity has the option to combine the disclosures with the topic-related disclosures.
9. in the disclosures under ESRS 2 SBM-2 paragraph 43, the company describes how the interests, views and rights of workers in its value chain that may be significantly affected by the company, including respect for their human rights, are taken into account in its strategy and business model. Workers in the value chain are an important group of affected stakeholders .
Application Requirements (AR)
Application Requirements (AR)
AR 4 In accordance with disclosure requirement ESRS 2 SBM-2, the company provides an understanding of the extent to which it considers whether and how it considers the role that its strategy and business model may play in creating, exacerbating or mitigating significant material impacts on workers in the value chain , and whether and how the business model and strategy are adapted to address such material impacts.
AR 5 Although workers in the value chain may not be engaged with the company at the strategy or business model level, their views may inform the assessment of the company's strategy and business model. The company can provide the views of the workers in the Value chain and their Workers' representatives.
Examples from previous practice
Examples from previous practice
Examples serve only as an indication of how a disclosure requirement has been stated by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
S2.SBM-2 Supplier engagement
Our influence on working conditions in the Value chain extends primarily to our Suppliers and in some cases also to direct customers. We ensure that working conditions are regularly reviewed through audits and rely on relevant ratings and standards.
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