How does your organization assess whether employees are aware of and trust the established channels for raising concerns, and what methods are used to evaluate their effectiveness? Additionally, do you have formal policies that protect individuals—including workers’ representatives—from retaliation when using these channels, and what do these policies entail?

This indicator requires you to disclose whether and how you assess that your workforce is aware of and trusts the existing channels or processes to raise concerns or needs, and have them addressed. Additionally, you should state whether you have policies in place to protect individuals—including workers’ representatives—using these structures from retaliation. Your disclosure should include: Assessment of Awareness and Trust: Explain whether and how you evaluate that people in your own workforce are aware of these structures or processes and trust them to address their concerns or needs. Protection Policies: Disclose whether you have policies to protect individuals, including workers’ representatives, who use these mechanisms against retaliation. Reference to Existing Disclosures: If the relevant information has already been disclosed in accordance with ESRS G1-1, you may refer to that disclosure. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e27751-3-1