How does your organization evaluate whether—and how—actual and potential impacts on your workforce (as identified through your ESRS 2 IRO-1 processes) stem from or relate to your strategy and business model, and how do these insights drive adaptations in your strategic framework? Additionally, what is the relationship between the material risks and opportunities arising from these workforce impacts and your overall strategy?

This indicator requires disclosure on how impacts on your workforce are connected to and influence your strategy and business model. Your response should address: Impact Origination and Connection: Explain whether and how actual and potential impacts on your workforce, as identified in ESRS 2 IRO-1, originate from or are connected to your strategy and business model. Strategic Adaptation: Detail how these identified workforce impacts inform and contribute to adapting your strategy and business model. Risk and Opportunity Relationships: Describe the relationship between material risks and opportunities arising from impacts and dependencies on your own workforce and your strategy and business model. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e27143-3-1