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?
CSRD
This indicator requires you to disclose:
Alignment with International Standards:
Explain whether and how your policies regarding affected communities align with internationally recognized standards, including:
UN Guiding Principles on Business and Human Rights
ILO Declaration on Fundamental Principles and Rights at Work
OECD Guidelines for Multinational Enterprises
Specifically address indigenous peoples where relevant.
Reporting of Non-Compliance Cases:
Disclose whether cases of non-respect of these international standards involving affected communities have been reported in:
Your own operations.
Your upstream value chain (e.g., suppliers, raw material extraction, or manufacturing partners).
Your downstream value chain (e.g., distribution, sales, waste disposal).
If applicable, provide an indication of the nature of such cases, including:
Type of violation (e.g., land rights violations, forced displacement, environmental harm, lack of free, prior, and informed consent for indigenous peoples).
Geographic locations or industries where incidents occurred.
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 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.