How has your organization, using insights from your ESRS 2 IRO 1 materiality assessment, identified which segments of your workforce—based on specific characteristics, work contexts, or activities—are at greater risk of harm, and how is this understanding integrated into your risk management processes?

This indicator requires you to describe the main groups within your workforce who are or could be negatively affected, based on the materiality assessment outlined in ESRS 2 IRO 1. Your disclosure should: Identification of Affected Groups: Describe the primary types of people in your workforce who are or could be negatively affected. Understanding Differential Risks: Disclose whether and how you have developed an understanding of how individuals with particular characteristics, those working in specific contexts, or those undertaking certain activities may be at greater risk of harm. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e27143-3-1