What targets has your organization set to manage material impacts, risks, and opportunities related to value chain workers, and how do these targets meet the information requirements defined in ESRS 2 MDR-T?
CSRD
This indicator requires you to disclose:
Summary of Targets:
Provide a summarized description of the targets set to manage material impacts, risks, and opportunities related to value chain workers.
Alignment with ESRS 2 MDR-T:
Ensure the description meets the information requirements defined in ESRS 2 MDR-T (Tracking effectiveness of policies and actions through targets), including:
Specific objectives related to value chain workers.
Metrics used to track progress.
Timeframes for achieving the targets.
Monitoring and reporting mechanisms to assess effectiveness.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33769-3-1