How does your organization integrate the interests, views, and rights—including the protection of human rights—of your workforce into your strategy and business model, and can you provide specific examples or mechanisms that demonstrate how employee input shapes key business decisions?
CSRD
This indicator requires you to explain how your company incorporates the interests, views, and rights of its own workforce into its overall strategy and business model. Since your workforce is a critical stakeholder group, your disclosure should detail:
Employee Engagement: How you gather and integrate employee feedback and perspectives into decision-making.
Human Rights Considerations: The specific measures or policies in place to ensure respect for and protection of workforce human rights.
Strategic Impact: How these insights directly shape your business strategy and model, potentially including examples of initiatives or changes implemented as a result of workforce input.
Governance and Accountability: Any established processes, committees, or frameworks that oversee this integration and ensure transparency.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e27119-3-1
Also in
ESRS 2 SBM-2 - Interests and views of stakeholders
- How do the views, interests, and rights of affected communities—including respect for their human rights and indigenous rights, where applicable—influence your organization’s strategy and business model?
- How do the interests, views, and rights of your consumers and/or end‑users—including respect for their human rights—influence your strategy and business model?