How are your policies regarding consumers and/or end‑users aligned with internationally recognized standards, including the UN Guiding Principles on Business and Human Rights? Additionally, to what extent have violations of the UN Global Compact principles and the OECD Guidelines for Multinational Enterprises involving consumers/end‑users been reported in your downstream value chain, and what is the nature of these cases, if any?
CSRD
This indicator requires you to disclose:
Alignment with International Standards:
Explain whether and how your organization’s policies related to consumers and/or end-users align with internationally recognized standards, including:
UN Guiding Principles on Business and Human Rights
UN Global Compact Principles
OECD Guidelines for Multinational Enterprises
Reporting of Violations in the Downstream Value Chain:
Disclose whether any violations related to these standards have been reported in your downstream value chain (e.g., product distribution, marketing, consumer privacy protection).
If applicable, provide details on:
The nature of the violations (e.g., data privacy breaches, misleading advertising, harmful product effects).
The affected regions or industries.
The segment of the value chain involved (e.g., retailers, online platforms, financial services).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e37568-3-1