How has your organization developed an understanding of the increased risks facing specific groups of value chain workers—based on their characteristics, work contexts, or activities—and how does this inform your risk management strategies? How have you developed an understanding—based on your ESRS 2 IRO-1 materiality assessment—of how value chain workers with specific characteristics, working in particular contexts, or engaged in certain activities may be at greater risk of harm?

This indicator requires you to disclose: Identification of Affected Worker Types: Describe the main types of value chain workers who are or could be negatively affected, based on the materiality assessment outlined in ESRS 2 IRO-1. Understanding of Risk Factors: Explain whether and how your organization has developed an understanding of which value chain workers may be at greater risk of harm based on: Particular characteristics (e.g., migrant workers, young workers, women, home-based workers). Specific working contexts (e.g., high-risk industries, informal work arrangements, supply chains in high-risk regions). Nature of activities performed (e.g., hazardous work, excessive working hours, precarious contracts). https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33970-3-1