10. paragraph 48 of ESRS 2 SBM-3 requires the entity to disclose the following:

11. in meeting the requirements of ESRS 2 SBM-3 paragraph 48, the entity discloses whether any Own workforce/own workers in the value chain that are likely to be affected by material impacts of the entity, including impacts related to its own operations and value chain, including through its products or services and through its business relationships, are covered by its ESRS 2 disclosures. In addition, the company provides the following information:

12. in describing the main types of workers in the value chain that are or may be affected by adverse impacts, the company indicates, based on the materiality analysisin ESRS 2 IRO-1, whether and how it has developed an understanding of how workers with certain characteristics and workers who work in certain environments or perform certain activities may be more at risk.

13. the company indicates which of its material risks and opportunities arising from impacts and Dependencies related to workers in the value chain are impacts on specific groups of workers in the value chain (e.g. specific age groups, workers in a specific plant or country) and not impacts on all workers in the value chain.

AR 6 Impacts on workers in the Value chain can stem from the company's strategy or business model in various ways. For example, the impact may be related to the company's value proposition (e.g., providing low-cost products or services or enabling very fast delivery in a way that is critical to workers' rights upstream and downstream in the value chain), its value chain (e.g., reliance on goods of unclear origin without visibility of the impact on workers), or its cost structure and revenue model (e.g., shifting inventory risk to suppliers, with knock-on effects on the workers' rights of their own workforce/own workers).

AR 7 Impacts on labor in the Value chain that are related to the strategy or business model can also pose Material risks to the company. One example related to a pandemic or other severe health crisis relates to the fact that the company may rely on temporary workers who have little or no access to healthcare and benefits, potentially creating serious Risks to business continuity as workers have no choice but to work despite illness, further exacerbating the spread of the disease and causing major Supply chain disruptions.
Another example relates to the fact that selling goods based on the lowest prices for customers poses operational Risks, as Suppliers under extreme price pressure may subcontract production to third parties, resulting in lower quality and a longer, less transparent and less controllable Supply chain.
Risks to reputation and business opportunities associated with the exploitation of low-skilled and low-paid workers in geographical areas with minimal protection for them are also increasing, as negative media coverage increases and Consumers increasingly value ethically sourced and sustainable goods.

AR 8 Examples of specific characteristics of workers in the Value chain that the company may consider in the disclosures referred to in paragraph 12 relate to young workers who are more vulnerable to impacts on their physical and mental development, or to female workers in a context where women are routinely discriminated against in violation of terms and conditions of employment, or to migrant workers in an environment where the labor market is poorly regulated and recruitment fees are regularly imposed on workers.
For some workers, the nature of the work they are required to perform may pose a risk (e.g. workers who are required to handle chemicals or operate certain equipment, or low-paid workers on "zero-hours contracts").

AR 9. With regard to paragraph 13, material risks could also arise due to the company's dependence on labor in the value chain, where events with a low probability of occurrence but with significant consequences can have financial effects; for example, a global pandemic can have serious impacts on the health of workers at all stages of the value chain, resulting in significant disruptions to production and distribution.
Other examples of risks related to the company's dependencies on value chain labor include a shortage of skilled labor or policy decisions or legislation that impact value chain labor working for logistics providers.
Risks arise, for example, if some workers in the company's Value chain are exposed to the risk of Forced labour and the company imports products into countries where the confiscation of imported goods suspected of having been produced with Forced labour is permitted by law.

Ensuring the safety and well-being of workers throughout our supply chain.

As a company with a focused business model on transportation services, our operations rely on business partners and suppliers along the entire Value chain to manage and transport goods. This has implications for the workers who perform these tasks, as working in warehouses, lifting heavy loads, operating machinery and driving large vehicles all involve certain hazards.

The materiality analysis has shown that the main impacts on the workforce in our Value chain are mainly concentrated in the area of safety risks for those who provide these services.

Accidents, injuries and fatalities

A large proportion of warehouse and support operations are carried out by workers in the Supply chain who face an increased risk of physical harm from accidents, similar to our own employees. Similarly, drivers and workers employed by our transportation partners face increased safety risks when operating vehicles. Health and safety incidents can have a variety of negative impacts on individuals, as described in the relevant health and safety policies.

These negative impacts are considered to be isolated incidents and occur in the short term, medium term and long term. They affect:

To address these Impacts and prevent harm to workers in our Value chain, we provide Training for our Suppliers and have implemented policies and procedures to ensure that our business partners maintain high safety standards.