How has your organization established policies in line with ESRS 2 MDR-P to manage the material impacts, risks, and opportunities associated with its workforce, and do these policies apply universally or are they tailored to specific groups?
CSRD
This indicator requires you to disclose your policies for managing material impacts, risks, and opportunities related to your own workforce in line with ESRS 2 MDR-P Policies. Your disclosure should include:
Policy Information:
Present the policies adopted to manage material sustainability matters related to your workforce.
Coverage Specification:
Specify whether these policies apply to specific groups within your workforce or to all employees.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e27417-3-1
Also in
S1-1 - Policies related to own workforce
- How does your organization define and implement its human rights policy commitments for your workforce? Please detail your approach to: (a) respecting human and labour rights; (b) engaging with your workforce; and (c) providing effective remedies for human rights impacts—specifically outlining the processes and mechanisms used to monitor compliance with the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and the OECD Guidelines for Multinational Enterprises.
- How does your organization ensure that its workforce policies are aligned with internationally recognized instruments—such as the UN Guiding Principles on Business and Human Rights—and what formal processes are in place to monitor, review, and update this alignment?
- Do your workforce-related policies explicitly address trafficking in human beings, forced or compulsory labour, and child labour? If so, what specific provisions and enforcement measures are in place to combat these practices?
- Does your organization have a dedicated workplace accident prevention policy or management system? If so, please describe its scope, implementation processes, monitoring mechanisms, and how its effectiveness is evaluated.
- How does your organization ensure that it has specific policies to eliminate discrimination—including harassment—and promote equal opportunities, diversity, and inclusion? In your response, please confirm if your policies explicitly cover discrimination based on factors such as racial and ethnic origin, colour, sex, sexual orientation, gender identity, disability, age, religion, political opinion, national extraction, or social origin (and any other forms as required by applicable Union regulations or national law). Additionally, what targeted commitments do you have for the inclusion or positive action for vulnerable groups, and how are these policies implemented through concrete procedures to prevent, mitigate, and address discrimination?