ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.
20 The company shall disclose its general practices for engaging with workers in the Value chain and their representatives regarding actual and potential Impacts on them.
21 The purpose of this disclosure requirement is to provide an understanding of whether and how the company engages value chain workers and their Legitimate representatives or Credible proxies as part of its ongoing sustainability due diligence process in relation to actual and potential, positive and/or negative impacts that affect or are likely to affect them, and how the views of value chain workers are considered in the company's decision-making processes.
22 The company indicates whether and to what extent the views of workers in the value chain are taken into account in its decisions or activities to address actual and potential impacts on workers in the value chain. This includes, where appropriate, an explanation of the following:
(a) whether engagement with workers in the Value chain or their Legitimate representatives is direct or with Credible proxies who have insight into their situation,
b) the stage(s) at which engagement takes place and the nature and frequency of engagement
c) the function and the most senior position within the organization with operational responsibility for the involvement and for ensuring that the results are incorporated into the organization's approach,
(d) where applicable, global framework agreements or other agreements that the company has concluded with international trade union federations in relation to respect for the human rights of workers in the Value chain, including their right to collective bargaining and including an explanation of how the agreement enables the company to gain insight into the views of these workers; and
e) Where applicable, how the company assesses the effectiveness of its engagement with workers in the Value chain, including any agreements or outcomes that result from it.
(23) Where applicable, the company indicates the steps it takes to gain insights into the perspectives of workers in the Value chain who may be particularly vulnerable to Impacts and/or marginalized (e.g. women workers, migrant workers, workers with disabilities).
24. if the company cannot provide the above required information because it does not have a general procedure for engaging with workers in the Value chain, 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 17. 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 18 When preparing the disclosures referred to in paragraph 22(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 19 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 20 To illustrate how the views of workers in the Value chain have influenced specific decisions or activities of the company, the company may provide examples from the current reporting period.
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.
S2-2 - Processes for integrating labor in the Value chain in relation to Impacts
We regularly engage in dialogue with other companies and organizations to build mutual trust and promote an in-depth discussion on human rights. The focus of this dialog is on discussing challenges and solutions, identifying opportunities for improvement in the area of responsible business and looking for potential areas for joint efforts. We are convinced that by acting collectively, we can achieve progress faster and with greater impact than if we act in isolation.
Our company is a member of a leading international initiative for human rights and is also involved in European networks on business and human rights. We are also active in various working groups to promote human rights in business and along the supply chain.
In addition to regular exchanges with other companies and think tanks, we work with external experts to develop responsible risk mitigation strategies, establish training and capacity building methods and strengthen due diligence practices. We also maintain a dialog with investors, shareholders, customers, journalists, rating agencies and NGOs.
This article has been machine translated. In case of errors, please contact [email protected].