How does your organization ensure that your ESRS disclosure fully covers all individuals in your workforce—whether employees, self-employed, or third-party workers—who may be materially impacted by your operations, value chain, or business relationships? In your response, please detail: (a) the types of workers affected; (b) whether material negative impacts (such as forced, compulsory, or child labour) are widespread/systemic or incident-specific, and describe any material positive impacts along with the activities driving them; (c) the material risks and opportunities arising from these impacts, including those related to transition plans for environmental sustainability (e.g., carbon reduction measures that may lead to restructuring, job losses, or opportunities for reskilling/upskilling); and (d) any operations or geographic areas identified as being at significant risk of forced, compulsory, or child labour incidents.

This indicator requires you to disclose whether all individuals in your own workforce who could be materially impacted are included in your ESRS 2 scope. The disclosure should address material impacts connected with your operations, value chain (including products, services, and business relationships), and provide the following information: Scope of Affected Workforce: Confirm whether all people in your own workforce potentially subject to material impacts are included in the disclosure. Description of Workforce Types: Provide a brief description of the types of employees and non-employees subject to material impacts, specifying whether they are employees, self-employed, or individuals provided by third-party undertakings primarily engaged in employment activities. Material Negative Impacts: Indicate, in cases of material negative impacts, whether these impacts are: Widespread or systemic (e.g., incidents of child labour, forced labour, or compulsory labour in specific countries or regions outside the EU), or Related to individual incidents (e.g., an industrial accident or an oil spill). Material Positive Impacts: For material positive impacts, provide a brief description of the activities that result in these impacts, including the types of employees and non-employees positively affected or with the potential to be positively affected, and, where applicable, note if these impacts occur in specific countries or regions. Risks and Opportunities: Disclose any material risks and opportunities for the undertaking arising from impacts and dependencies on your own workforce. Transition-Related Impacts: Describe any material impacts on your own workforce that may arise from transition plans aimed at reducing negative environmental impacts and achieving greener, climate-neutral operations, including impacts from actions to reduce carbon emissions in line with international agreements (covering issues such as restructuring, employment loss, job creation, and reskilling/upskilling). Forced or Compulsory Labour Risks: Identify operations at significant risk of incidents of forced or compulsory labour, specifying by: Type of operation (e.g., manufacturing plant) and Countries or geographic areas with operations considered at risk. Child Labour Risks: Identify operations at significant risk of incidents of child labour, specifying by: Type of operation (e.g., manufacturing plant) and Countries or geographic areas with operations considered at risk. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e27143-3-1