Please provide any contextual information necessary to understand the above data, including details on how the data was compiled and any relevant methodological notes.
CSRD
This indicator requires you to provide relevant contextual information to ensure a clear understanding of the reported financial impact, including:
Data Compilation Methodology:
Describe the sources of data (e.g., legal records, financial statements, compliance reports) and how the figures were aggregated.
Scope of Financial Data:
Clarify what is included in the total amount (e.g., regulatory fines, legal penalties, out-of-court settlements, compensation payments).
Time Basis:
Specify whether the reported figures cover a specific point in time or the entire reporting period.
Changes in Methodology:
Highlight any modifications in data collection or calculation methods compared to previous reporting periods.
Financial Reconciliation:
Provide additional details on how the reported amount aligns with financial statement disclosures, including any adjustments or differences in reporting standards.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e31952-3-1
Also in
S1-17 - Incidents, complaints and severe human rights impacts
- What work-related incidents of discrimination—including harassment—occurred during the reporting period? For each incident, please specify the grounds for discrimination (e.g., gender, racial/ethnic origin, nationality, religion or belief, disability, age, sexual orientation, or other relevant factors) and indicate whether the incident involved internal or external stakeholders, ensuring compliance with relevant privacy regulations.
- What is the total number of discrimination incidents, including harassment, reported during the reporting period?
- What is the number of complaints filed through your internal channels (including grievance mechanisms and, where applicable, National Contact Points for OECD Multinational Enterprises) related to the matters defined in paragraph 2, excluding those already reported as incidents?
- What is the total amount of fines, penalties, and compensation for damages resulting from the reported incidents and complaints, and how does this amount reconcile with the most relevant figure presented in your financial statements?
- What is the total number of severe human rights incidents (e.g., forced labour, human trafficking, or child labour) connected to your workforce during the reporting period? Additionally, how many of these incidents involve non‑respect of the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, or the OECD Guidelines for Multinational Enterprises? (If no such incidents occurred, please state this.)
- What is the total amount of fines, penalties, and compensation for damages related to these severe human rights incidents, and how does this monetary amount reconcile with the corresponding figure in your financial statements?