How do actual and potential impacts on value chain workers—identified through your ESRS 2 IRO-1 processes—originate from or connect to your strategy and business model, and how do they inform adaptations to it? Additionally, please describe the relationship between material risks and opportunities arising from impacts and dependencies on value chain workers and your overall strategy and business model.
CSRD
This indicator requires you to disclose:
Connection to Strategy and Business Model:
Explain whether and how actual and potential impacts on value chain workers, as identified in ESRS 2 IRO-1, either:
Originate from or are connected to your undertaking’s strategy and business model.
Inform and contribute to adapting your strategy and business model.
Relationship Between Risks, Opportunities, and Strategy:
Describe the relationship between:
The material risks and opportunities arising from impacts and dependencies on value chain workers.
Your strategy and business model.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33970-3-1