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.
CSRD
This indicator requires you to disclose:
Human Rights Policy Commitments:
Describe your organization’s human rights policy commitments relevant to affected communities.
Include processes and mechanisms to monitor compliance with:
UN Guiding Principles on Business and Human Rights
ILO Declaration on Fundamental Principles and Rights at Work
OECD Guidelines for Multinational Enterprises
Material Matters and General Approach:
(a) Respect for Human Rights:
Explain your general approach to respecting the human rights of affected communities, with a specific focus on indigenous peoples where applicable.
(b) Engagement with Affected Communities:
Describe your approach to engaging with affected communities to understand and address their concerns.
(c) Remedy for Human Rights Impacts:
Outline measures taken to provide and/or enable remedy for any human rights impacts affecting these communities.
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.
- What specific policy provisions has your organization implemented to prevent and address impacts on indigenous peoples?
- 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?