ESRS 2 - General Disclosures (S1)
16 articles
- Disclosure of which Material risks and opportunities relate to specific groups of people (and not to all own employees) - S1.SBM-3
- S1.SBM-2 - Stakeholders' interests and positions
- Actual and potential Impacts on the company's workforce stem from or are related to the strategy and Business models
- How do actual and potential impacts on the organization's workforce stem from or connect to strategy and business models?
- Description of types of Employees and Non-employees affected by Impact materiality - S1.SBM-3
- Occurrence of significant negative impacts (company workforce) - S1.SBM-3
- Brief description of the activities giving rise to the positive impacts and the types of company employees and Non-employees positively affected - S1.SBM-3
- Information on all material risks and opportunities arising from Impacts and Dependencies in connection with its own workforce - S1.SBM-3
- Information on any significant impacts on own workforce that may result from Transition plans to achieve greener and climate-neutral activities - S1.SBM-3
- Information on the type of activity involving a significant risk of forced or compulsory labor - S1.SBM-3
- Information on countries or geographical areas where there is a significant risk of forced or compulsory labor - S1.SBM-3
- Information on the type of activity involving a significant risk of Child labour - S1.SBM-3
- Information on countries or geographical areas at significant risk for incidents of Child labour - S1.SBM-3
- An understanding has been developed of individuals in the workforce who have particular characteristics, work in a particular environment or carry out particular activities and may be at risk as a result - S1.SBM-3
- Disclosure of how understanding has been developed of individuals in the workforce who have particular characteristics, work in particular environments or perform particular tasks that may place them at risk - S1.SBM-3
- S1.SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model