What resources does your organization allocate to manage its material impacts, and how do these allocations contribute to effective impact management?

CSRD

This indicator requires you to disclose: Resource Allocation: Specify the resources allocated to managing material impacts on value chain workers, including: Financial resources (e.g., investments in ethical sourcing, supplier audits, worker training programs). Human resources (e.g., dedicated teams, sustainability officers, compliance personnel). Technological resources (e.g., monitoring systems, data analytics for supply chain transparency). Understanding of Impact Management: Provide information that enables users to understand how these resources contribute to the management of material impacts, ensuring clarity on their use and effectiveness. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33534-3-1