What specific policy provisions has your organization implemented to prevent and address impacts on indigenous peoples?
CSRD
This indicator requires you to disclose:
Specific Policy Provisions:
Describe any particular policy provisions your organization has in place to prevent and address impacts on indigenous peoples.
Scope of Policy Application:
Explain whether these provisions cover:
Land and resource rights (e.g., free, prior, and informed consent for land use).
Cultural heritage protection (e.g., safeguarding sacred sites and traditional knowledge).
Economic inclusion and fair treatment (e.g., employment opportunities, benefit-sharing agreements).
Remediation mechanisms for addressing grievances or past harm.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e36164-3-1
Also in
S3-1 - Policies related to affected communities
- How does your organization manage material impacts, risks, and opportunities related to affected communities? Please describe the policies you’ve adopted under ESRS 2 MDR-P and indicate whether these policies cover all affected communities or only specific groups.
- How do your human rights policy commitments for affected communities—including specific provisions for indigenous peoples—ensure respect for their rights, facilitate engagement, and provide or enable remedies for human rights impacts? Please describe the processes and mechanisms you use to monitor compliance with the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, or the OECD Guidelines for Multinational Enterprises, and explain your overall approach in addressing these material issues.
- How do your policies regarding affected communities—and indigenous peoples in particular—align with internationally recognized standards, such as the UN Guiding Principles on Business and Human Rights? Additionally, to what extent have cases of non‑respect of these standards (including the ILO Declaration or OECD Guidelines) involving affected communities been reported in your operations or your upstream/downstream value chain, and what is the nature of these cases?