What is your organization’s process for setting targets related to managing material impacts, risks, and opportunities on value chain workers? In your response, please describe how you engage with value chain workers, their legitimate representatives, or credible proxies during the target-setting phase, tracking performance against these targets, and identifying lessons learned or improvements based on your performance.

This indicator requires you to disclose: Target-Setting Process: Describe the process for setting targets related to managing material impacts, risks, and opportunities for value chain workers. Engagement with Value Chain Workers: Explain whether and how your organization engaged directly with: Workers in the value chain Their legitimate representatives (e.g., trade unions, worker committees) Credible proxies with insight into their situation (e.g., NGOs, independent auditors) Key Engagement Stages: Detail the role of engagement in: (a) Setting the targets (e.g., consulting workers to define fair wages, safe working conditions, or ethical sourcing standards). (b) Tracking performance against these targets (e.g., worker surveys, independent audits, third-party verification). (c) Identifying lessons and improvements (e.g., adjusting policies, strengthening enforcement, expanding worker protections based on feedback and data). https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e33769-3-1