How does your organization ensure that its operational practices—including procurement, sales, and data use—do not cause or contribute to material negative impacts on your workforce? Additionally, when conflicts arise between mitigating these impacts and other business pressures, what strategies or processes do you employ to manage such tensions?
CSRD
This indicator requires you to disclose whether and how you ensure that your own practices do not cause or contribute to material negative impacts on your workforce. Your disclosure should include:
Preventive Measures:
Explain the measures and controls in place to ensure that your practices—including those related to procurement, sales, and data use—do not lead to material negative impacts on your workforce.
Managing Business Pressures:
Describe the approach taken when tensions arise between preventing or mitigating negative impacts and other business pressures.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e30171-3-1
Also in
S1-4 - Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities relatedto own workforce, and effectiveness of those actions
- How does your organization summarize its action plans and allocated resources for managing material impacts, risks, and opportunities related to its workforce in accordance with ESRS 2 MDR-A, and can you provide a concise description of these strategies?
- How does your organization address material impacts on its workforce? Please describe: (a) the actions taken, planned, or underway to prevent or mitigate negative impacts; (b) how you have provided or enabled remedy in response to actual negative impacts; (c) any additional initiatives designed to deliver positive impacts for your workforce; and (d) the methods used to track and assess the effectiveness of these actions and initiatives.
- How does your organization determine which actions are necessary and appropriate in response to an actual or potential negative impact on its workforce? Please describe the processes you use to assess, prioritize, and decide on the most suitable remedial actions.
- How is your organization addressing material risks and opportunities related to its workforce? Specifically, please describe: (a) the actions planned or underway to mitigate material risks arising from your impacts and dependencies on your workforce, including how you track their effectiveness; and (b) the actions planned or underway to pursue material opportunities concerning your workforce.
- How does your organization integrate target-setting into its process for tracking the effectiveness of policies and actions addressing material risks and opportunities related to your workforce, as outlined in ESRS 2 MDR-T? Could you provide specific examples of targets used and explain how these targets inform your evaluation of action outcomes?
- What specific resources (financial, human, technological, etc.) has your organization allocated to manage its material impacts, and how is this allocation communicated to stakeholders to clearly demonstrate how these impacts are managed?