How are your organization’s policies regarding value chain workers aligned with internationally recognized instruments, such as the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and the OECD Guidelines for Multinational Enterprises? Additionally, to what extent have cases of non-respect of these principles involving value chain workers been reported in your upstream and downstream value chain, and what is the nature of these cases, if applicable?
CSRD
This indicator requires you to disclose:
Alignment with International Standards:
State whether and how your policies regarding value chain workers align with internationally recognized instruments, including:
UN Guiding Principles on Business and Human Rights
ILO Declaration on Fundamental Principles and Rights at Work
OECD Guidelines for Multinational Enterprises
Reporting of Non-Compliance Cases:
Disclose whether cases of non-respect of these international frameworks involving value chain workers have been reported within your:
Upstream value chain (e.g., suppliers, raw material extraction, manufacturing).
Downstream value chain (e.g., logistics, distribution, retail).
If applicable, provide an indication of the nature of such cases (e.g., violations related to working conditions, forced labour, wage non-compliance).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33180-3-1
Also in
S2-1 - Policies related to value chain workers
- How does your organization manage material impacts, risks, and opportunities related to value chain workers? Please describe the policies adopted per ESRS 2 MDR-P and indicate whether these policies cover all value chain workers or only specific groups.
- How does your organization’s human rights policy address value chain workers? Please describe your commitments and the processes or mechanisms used to monitor compliance with the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and the OECD Guidelines for Multinational Enterprises. In your response, focus on: Respect for human rights, including labor rights, of value chain workers Engagement with value chain workers Measures to provide and/or enable remedy for human rights impacts
- Does your organization’s policy for value chain workers explicitly address trafficking in human beings, forced or compulsory labour, and child labour, and do you have a supplier code of conduct in place?