How do you ensure that all value chain workers likely to be materially impacted by your operations, products/services, or business relationships are included in your disclosure? Please describe: The types of value chain workers potentially impacted (for example, on-site non-employees, upstream workers, downstream workers, joint venture workers, and those particularly vulnerable such as trade unionists, migrant workers, home workers, women, or young workers); Any specific geographies, country levels, or commodities where there is a significant risk of child labour or forced/compulsory labour; Whether material negative impacts on these workers are widespread/systemic or linked to individual incidents (including impacts arising from the transition to greener, climate-neutral operations); Any material positive impacts, including the activities that generate these benefits and the types of workers positively affected; and The material risks and opportunities arising from impacts and dependencies on value chain workers.

This indicator requires you to disclose whether all value chain workers who are likely to be materially impacted by your undertaking—including those affected through operations, products, services, and business relationships—are included in your ESRS 2 disclosure. Additionally, you must provide: Scope of Affected Value Chain Workers: Confirm whether all materially impacted value chain workers are included in your disclosure. Description of Impacted Worker Categories: Provide a brief description of the types of value chain workers who could be materially impacted, specifying if they are: On-site non-workforce workers (not self-employed or provided by third-party employment agencies). Upstream workers (e.g., those involved in raw material extraction, refining, or manufacturing). Downstream workers (e.g., logistics providers, distributors, franchisees, retailers). Workers in joint ventures or special purpose vehicles involving your organization. Particularly vulnerable workers (e.g., trade unionists, migrant workers, home workers, women, young workers). Geographies and Commodities at Risk: Disclose any significant risks of child labour, forced labour, or compulsory labour in specific countries, regions, or commodity supply chains. Nature of Material Negative Impacts: Indicate whether material negative impacts on value chain workers are: Widespread or systemic (e.g., forced labour in specific supply chains or regions). Linked to individual incidents (e.g., industrial accidents, oil spills). Related to the transition to greener and climate-neutral operations, including restructuring, mine closures, increased demand for minerals, or impacts from renewable energy production. Material Positive Impacts: Provide a brief description of activities resulting in positive impacts (e.g., improved purchasing practices, worker capacity-building). Describe how these efforts contribute to workforce opportunities, such as job creation and upskilling in a ‘just transition’. Indicate whether the positive impacts occur in specific countries or regions. Material Risks and Opportunities: Disclose any material risks and opportunities arising from your undertaking’s impacts and dependencies on value chain workers. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33970-3-1