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esrs-p3.yaml
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urn: urn:intuitem:risk:library:esrs_p3
locale: en
ref_id: ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS G1
name: European sustainability reporting standards (ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS
G1)
description: 'The Commission adopted today the European Sustainability Reporting Standards
(ESRS) for use by all companies subject to the Corporate Sustainability Reporting
Directive (CSRD).
(ESRS S1 Own workforce/ESRS S2 Workers in the value chain/ESRS S3 Affected communities/ESRS
S4 Consumers and end-users/ESRS G1 Business conduct)
Current consolidated version: 22/12/2023
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
copyright: EUROPEAN COMMISSION
version: 1
publication_date: 2024-09-09
provider: EUROPEAN COMMISSION
packager: intuitem
objects:
framework:
urn: urn:intuitem:risk:framework:esrs_p3
ref_id: ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS G1
name: European sustainability reporting standards (ESRS S1/ESRS S2/ESRS S3/ESRS
S4/ESRS G1)
description: 'The Commission adopted today the European Sustainability Reporting
Standards (ESRS) for use by all companies subject to the Corporate Sustainability
Reporting Directive (CSRD).
(ESRS S1 Own workforce/ESRS S2 Workers in the value chain/ESRS S3 Affected communities/ESRS
S4 Consumers and end-users/ESRS G1 Business conduct)
Current consolidated version: 22/12/2023
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
requirement_nodes:
- urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
assessable: false
depth: 1
ref_id: ESRS S1
name: OWN WORKFORCE
- urn: urn:intuitem:risk:req_node:esrs_p3:node3
assessable: false
depth: 2
parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
name: Objective
- urn: urn:intuitem:risk:req_node:esrs_p3:node4
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
description: "1.The objective of this Standard is to specify disclosure requirements\
\ which will enable users of the sustainability statement to understand the\
\ undertaking\u2019s material impacts on its own workforce, as well as related\
\ material risks and opportunities, including:\n(a) how the undertaking affects\
\ its own workforce, in terms of material positive and negative actual or\
\ potential impacts;\n(b) any actions taken, and the result of such actions,\
\ to prevent, mitigate or remediate actual or potential negative impacts,\
\ and to address risks and opportunities;\n(c) the nature, type and extent\
\ of the undertaking\u2019s material risks and opportunities related to its\
\ impacts and dependencies on its own workforce, and how the undertaking manages\
\ them; and\n(d) the financial effects on the undertaking over the short-,\
\ medium-and long-term of material risks and opportunities arising from the\
\ undertaking\u2019s impacts and dependencies on its own workforce."
- urn: urn:intuitem:risk:req_node:esrs_p3:node5
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
description: "2. In order to meet the objective, this Standard also requires\
\ an explanation of the general approach the undertaking takes to identify\
\ and manage any material actual and potential impacts on its own workforce\
\ in relation to the following social, including human rights, factors or\
\ matters:\n(a) working conditions, including:\ni. secure employment;\nii.\
\ working time;\niii. adequate wages;\niv. social dialogue;\nv. freedom of\
\ association, the existence of works councils and the information, consultation\
\ and participation rights of workers;\nvi. collective bargaining, including\
\ the rate of the undertaking\u2019s workforce covered by collective agreements;\n\
vii. work-life balance; and\nviii. health and safety.\n(b) equal treatment\
\ and opportunities for all, including:\ni. gender equality and equal pay\
\ for work of equal value;\nii. training and skills development;\niii. employment\
\ and inclusion of persons with disabilities;\niv. measures against violence\
\ and harassment in the workplace;\nand\nv. diversity.\n(c) other work-related\
\ rights, including those that relate to:\ni. child labour;\nii. forced labour;\n\
iii. adequate housing; and\niv. privacy."
- urn: urn:intuitem:risk:req_node:esrs_p3:node6
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
description: "3. This Standard also requires an explanation of how such impacts,\
\ as well as the undertaking\u2019s dependencies on its own workforce, can\
\ create material risks or opportunities for the undertaking. For example,\
\ on the matter of equal opportunities, discrimination in hiring and promotion\
\ against women can reduce the undertaking\u2019s access to qualified labour\
\ and harm its reputation. Conversely, policies to increase the representation\
\ of women in the workforce and in upper levels of management can have positive\
\ effects, such as increasing the pool of qualified labour and improving the\
\ undertaking\u2019s reputation."
- urn: urn:intuitem:risk:req_node:esrs_p3:node7
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
description: "4. This Standard covers an undertaking\u2019s own workforce, which\
\ is understood to include both people who are in an employment relationship\
\ with the undertaking (\u2018employees\u2019) and non-employees who are either\
\ people with contracts with the undertaking to supply labour (\u2018self-employed\
\ people\u2019) or people provided by undertakings primarily engaged in \u2018\
employment activities\u2019 (NACE Code N78). See Application Requirement 3\
\ for examples of who falls under own workforce. The information required\
\ to be disclosed with regard to non-employees shall not affect their status\
\ pursuant to applicable labour law."
- urn: urn:intuitem:risk:req_node:esrs_p3:node8
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
description: "5. This Standard does not cover workers in the undertaking\u2019\
s upstream or downstream value chain; these categories of workers are covered\
\ in ESRS S2 Workers in the value chain."
- urn: urn:intuitem:risk:req_node:esrs_p3:node9
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
description: "6. The Standard requires undertakings to describe their own workforce,\
\ including key characteristics of the employees and non-employees that are\
\ part of it. This description provides users with an understanding of the\
\ structure of the undertaking\u2019s own workforce and helps to contextualise\
\ information provided through other disclosures."
- urn: urn:intuitem:risk:req_node:esrs_p3:node10
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3
description: "7. The objective of the Standard is also to enable users to understand\
\ the extent to which the undertaking aligns or complies with international\
\ and European human rights instruments and conventions, including the International\
\ Bill of Human Rights, the UN Guiding Principles on Business and Human Rights\
\ and the OECD Guidelines for Multinational Enterprises, the International\
\ Labour Organization\u2019s Declaration on Fundamental Principles and Rights\
\ at Work and ILO fundamental conventions, the UN Convention on Persons with\
\ Disabilities, the European Convention of Human Rights, the revised European\
\ Social Charter, the Charter of Fundamental Rights of the European Union,\
\ the EU policy priorities as set out by the European Pillar of Social Rights,\
\ and Union legislation, including the EU labour law acquis."
- urn: urn:intuitem:risk:req_node:esrs_p3:node11
assessable: false
depth: 2
parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
name: Interaction with other ESRS
- urn: urn:intuitem:risk:req_node:esrs_p3:node12
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11
description: 8. This Standard shall be read in conjunction with ESRS 1 General
principles and ESRS 2 General requirements.
- urn: urn:intuitem:risk:req_node:esrs_p3:node13
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11
description: 9. This Standard shall be read in conjunction with ESRS S2 Workers
in the value chain, ESRS S3 Affected communities and ESRS S4 Consumers and
end-users.
- urn: urn:intuitem:risk:req_node:esrs_p3:node14
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11
description: "10.The reporting under this Standard shall be consistent, coherent\
\ and where relevant clearly linked with reporting on the undertaking\u2019\
s value chain workers under ESRS S2, in order to ensure effective reporting."
- urn: urn:intuitem:risk:req_node:esrs_p3:node15
assessable: false
depth: 2
parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1
name: Disclosure requirements
- urn: urn:intuitem:risk:req_node:esrs_p3:node16
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node15
name: ESRS 2 General disclosures
description: 11. The requirements of this section should be read in conjunction
with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures
shall be presented alongside the disclosures required by ESRS 2, except for
ESRS 2 SBM-3, for which the undertaking has an option to present the disclosures
alongside the topical disclosure.
- urn: urn:intuitem:risk:req_node:esrs_p3:node17
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16
name: Strategy
- urn: urn:intuitem:risk:req_node:esrs_p3:node18
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node17
name: Disclosure Requirement related to ESRS 2 SBM-2
description: Interests and views of stakeholders
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-2-12
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node18
ref_id: S1.SBM-2-12
description: "When responding to ESRS 2 SBM-2, the undertaking shall disclose\
\ how the interests, views, and rights of people in its own workforce, including\
\ respect for their human rights, inform its strategy and business model.\
\ The undertaking\u2019s own workforce is a key group of affected stakeholders."
- urn: urn:intuitem:risk:req_node:esrs_p3:node20
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node17
name: Disclosure Requirement related to ESRS 2 SBM-3
description: Material impacts, risks and opportunities and their interaction
with strategy and business model
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
ref_id: S1.SBM-3-13
description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking
shall disclose:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13
ref_id: S1.SBM-3-13.a
description: "whether and how actual and potential impacts on its own workforce\
\ as identified in ESRS 2 IRO-1 Description of the processes to identify and\
\ assess material impacts, risks and opportunities: (i) originate from or\
\ are connected to the undertaking\u2019s strategy and business models, and\
\ (ii) inform and contribute to adapting the undertaking\u2019s strategy and\
\ business model; and"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13
ref_id: S1.SBM-3-13.b
description: the relationship between its material risks and opportunities arising
from impacts and dependencies on own workforce and its strategy and business
model.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
ref_id: S1.SBM-3-14
description: "When fulfilling the requirements of paragraph 48, the undertaking\
\ shall disclose whether all people in its own workforce who could be materially\
\ impacted by the undertaking are included in the scope of its disclosure\
\ under ESRS 2. These material impacts shall include impacts that are connected\
\ with the undertaking\u2019s own operations and its value chain, including\
\ through its products or services, as well as through its business relationships.\
\ In addition, the undertaking shall provide the following information:"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
ref_id: S1.SBM-3-14.a
description: a brief description of the types of employees and non-employees
in its own workforce subject to material impacts by its operations, and specify
whether they are employees, self- employed people, or people provided by third
party undertakings primarily engaged in employment activities;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
ref_id: S1.SBM-3-14.b
description: in the case of material negative impacts, whether they are either
(i) widespread or systemic in contexts where the undertaking operates (for
example, child labour or forced labour or compulsory labour in specific countries
or regions outside the EU), or (ii) related to individual incidents (for example,
an industrial accident or an oil spill);
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
ref_id: S1.SBM-3-14.c
description: in the case of material positive impacts, a brief description of
the activities that result in the positive impacts, the types of employees
and non-employees in its own workforce that are positively affected or could
be positively affected; the undertaking may also disclose whether the positive
impacts occur in specific countries or regions;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
ref_id: S1.SBM-3-14.d
description: any material risks and opportunities for the undertaking arising
from impacts and dependencies on its own workforce;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.e
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
ref_id: S1.SBM-3-14.e
description: "any material impacts on its own workforce that may arise from\
\ transition plans for reducing negative impacts on the environment and achieving\
\ greener and climate- neutral operations, including information on the impacts\
\ on own workforce caused by the undertaking\u2019s plans and actions to reduce\
\ carbon emissions in line with international agreements. Impacts, risks and\
\ opportunities include restructuring and employment loss as well as opportunities\
\ arising from job creation and reskilling or upskilling;"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
ref_id: S1.SBM-3-14.f
description: 'operations at significant risk of incidents of forced labour or
compulsory labour ( 87 ) either in terms of:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f
ref_id: S1.SBM-3-14.f.i
description: type of operation (such as manufacturing plant); or
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f.ii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f
ref_id: S1.SBM-3-14.f.ii
description: countries or geographic areas with operations considered at risk;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14
ref_id: S1.SBM-3-14.g
description: 'operations at significant risk of incidents of child labour (
88 ) either in terms of:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g
ref_id: S1.SBM-3-14.g.i
description: type of operation (such as manufacturing plant); or
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g.ii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g
ref_id: S1.SBM-3-14.g.ii
description: countries or geographic areas with operations considered at risk.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-15
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
ref_id: S1.SBM-3-15
description: In describing the main types of people in its own workforce who
are or could be negatively affected, based on the materiality assessment set
out in ESRS 2 IRO 1, the undertaking shall disclose whether and how it has
developed an understanding of how people with particular characteristics,
those working in particular contexts, or those undertaking particular activities
may be at greater risk of harm.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-16
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20
ref_id: S1.SBM-3-16
description: The undertaking shall disclose which, if any, of its material risks
and opportunities arising from impacts and dependencies on people in its own
workforce relate to specific groups of people (for example, particular age
groups, or people working in a particular factory or country) rather than
to all of its own workforce (for example, a general pay cut, or training offered
to all people in its own workforce).
- urn: urn:intuitem:risk:req_node:esrs_p3:node38
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16
name: Impacts, risks and opportunities management
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
ref_id: S1-1
name: Disclosure Requirement S1-1
description: Policies related to own workforce
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-17
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-17
description: The undertaking shall describe its policies adopted to manage its
material impacts on its own workforce, as well as associated material risks
and opportunities.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-18
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-18
description: "The objective of this Disclosure Requirement is to enable an understanding\
\ of the extent to which the undertaking has policies that address the identification,\
\ assessment, management and/or remediation of material impacts on the undertaking\u2019\
s own workforce specifically, as well as policies that cover material impacts,\
\ risks and opportunities related to its own workforce."
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-19
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-19
description: "The disclosure required by paragraph 17 shall contain the information\
\ on the undertaking\u2019s policies to manage its material impacts, risks\
\ and opportunities related to its own workforce in accordance with ESRS 2\
\ MDR-P Policies adopted to manage material sustainability matters. In addition,\
\ the undertaking shall specify if such policies cover specific groups within\
\ its own workforce or all of its own workforce."
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-20
description: 'The undertaking shall describe its human rights policy commitments
( 89 ) that are relevant to its own workforce, including those processes and
mechanisms to monitor compliance with the UN Guiding Principles on Business
and Human Rights, ILO Declaration on Fundamental Principles and Rights at
Work and the OECD Guidelines for Multinational Enterprises ( 90 ). In its
disclosure it shall focus on those matters that are material in relation to,
as well as its general approach to:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
ref_id: S1-1-20.a
description: respect for the human rights, including labour rights, of people
in its own workforce;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
ref_id: S1-1-20.b
description: engagement with people in its own workforce; and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20
ref_id: S1-1-20.c
description: measures to provide and/or enable remedy for human rights impacts.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-21
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-21
description: The undertaking shall disclose whether and how its policies with
regard to its own workforce are aligned with relevant internationally recognised
instruments, including the UN Guiding Principles on Business and Human Rights
( 91 ).
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-22
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-22
description: The undertaking shall state whether its policies in relation to
its own workforce explicitly address trafficking in human beings ( 92 ), forced
labour or compulsory labour and child labour.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-23
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-23
description: The undertaking shall state whether it has a workplace accident
prevention policy or management system ( 93 ).
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1
ref_id: S1-1-24
description: 'The undertaking shall disclose:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
ref_id: S1-1-24.a
description: whether it has specific policies aimed at the elimination of discrimination,
including harassment, promoting equal opportunities and other ways to advance
diversity and inclusion;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
ref_id: S1-1-24.b
description: 'whether the following grounds for discrimination are specifically
covered in the policy: racial and ethnic origin, colour, sex, sexual orientation,
gender identity, disability, age, religion, political opinion, national extraction
or social origin, or other forms of discrimination covered by Union regulation
and national law;'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
ref_id: S1-1-24.c
description: whether the undertaking has specific policy commitments related
to inclusion or positive action for people from groups at particular risk
of vulnerability in its own workforce and, if so, what these commitments are;
and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24
ref_id: S1-1-24.d
description: whether and how these policies are implemented through specific
procedures to ensure discrimination is prevented, mitigated and acted upon
once detected, as well as to advance diversity and inclusion in general.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
ref_id: S1-2
name: Disclosure Requirement S1-2
description: "Processes for engaging with own workforce and workers\u2019 representatives\
\ about impacts"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-25
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
ref_id: S1-2-25
description: The undertaking shall disclose its general processes for engaging
with people in its own workforce and workers' representatives about actual
and potential impacts on its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-26
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
ref_id: S1-2-26
description: The objective of this Disclosure Requirement is to enable an understanding
of how the undertaking engages, as part of its ongoing due diligence process,
with people in its own workforce and workers' representatives about material,
actual and potential, positive and/or negative impacts that do or are likely
to affect them, and whether and how perspectives of its own workforces are
taken into account in the decision-making processes of the undertaking.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
ref_id: S1-2-27
description: 'The undertaking shall disclose whether and how the perspectives
of its own workforce inform its decisions or activities aimed at managing
the actual and potential impacts on its own workforce. This shall include,
where relevant, an explanation of:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
ref_id: S1-2-27.a
description: "whether engagement occurs directly with the undertaking\u2019\
s own workforce or workers' representatives;"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
ref_id: S1-2-27.b
description: the stage(s) at which engagement occurs, the type of engagement
and frequency of the engagement;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
ref_id: S1-2-27.c
description: "the function and the most senior role within the undertaking that\
\ has operational responsibility for ensuring that this engagement happens\
\ and that the results inform the undertaking\u2019s approach;"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
ref_id: S1-2-27.d
description: where applicable, a Global Framework Agreement or other agreements
that the undertaking has with workers' representatives related to the respect
of human rights of its own workforce, including an explanation of how the
agreement enables the undertaking to gain insight into the perspectives of
its own workforce; and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.e
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27
ref_id: S1-2-27.e
description: where applicable, how the undertaking assesses the effectiveness
of its engagement with its own workforce, including, where relevant, any agreements
or outcomes that result.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-28
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
ref_id: S1-2-28
description: Where applicable, the undertaking shall disclose the steps it takes
to gain insight into the perspectives of people in its own workforce who may
be particularly vulnerable to impacts and/or marginalised (for example, women,
migrants, people with disabilities).
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-29
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2
ref_id: S1-2-29
description: If the undertaking cannot disclose the above required information
because it has not adopted a general process to engage with its own workforce,
it shall disclose this to be the case. It may disclose a timeframe in which
it aims to have such a process in place.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
ref_id: S1-3
name: Disclosure Requirement S1-3
description: Processes to remediate negative impacts and channels for own workforce
to raise concerns
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-30
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
ref_id: S1-3-30
description: The undertaking shall describe the processes it has in place to
provide for or cooperate in the remediation of negative impacts on people
in its own workforce that the undertaking is connected with, as well as channels
available to its own workforce to raise concerns and have them addressed.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-31
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
ref_id: S1-3-31
description: "The objective of this Disclosure Requirement is to enable an understanding\
\ of the formal means by which the undertaking\u2019s own workforce can make\
\ their concerns and needs known directly to the undertaking and/or through\
\ which the undertaking supports the availability of such channels (for example,\
\ grievance mechanisms) in the workplace, and how follow up is carried out\
\ with the people concerned regarding the issues raised and the effectiveness\
\ of these channels."
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
ref_id: S1-3-32
description: 'The undertaking shall describe the processes in place to cover
the matters defined within paragraph 2 of the Objective section by disclosing
the following information:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
ref_id: S1-3-32.a
description: its general approach to and processes for providing or contributing
to remedy where it has caused or contributed to a material negative impact
on people in its own workforce, including whether and how the undertaking
assesses that the remedy provided is effective;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
ref_id: S1-3-32.b
description: any specific channels it has in place for its own workforce to
raise their concerns or needs directly with the undertaking and have them
addressed, including whether these are established by the undertaking itself
and/or through participation in third-party mechanisms;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
ref_id: S1-3-32.c
description: whether or not the undertaking has a grievance/complaints handling
mechanism related to employee matters ( 94 ); and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
ref_id: S1-3-32.d
description: the processes through which the undertaking supports the availability
of such channels in the workplace of its own workforce; and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.e
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32
ref_id: S1-3-32.e
description: how it tracks and monitors issues raised and addressed, and, how
it ensures the effectiveness of the channels, including through the involvement
of stakeholders who are intended users.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-33
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
ref_id: S1-3-33
description: "The undertaking shall disclose whether and how it assesses that\
\ people in its own workforce are aware of, and trust, these structures or\
\ processes as a way to raise their concerns or needs and have them addressed.\
\ In addition, the undertaking shall disclose whether it has policies in place\
\ regarding the protection of individuals that use them, including workers\u2019\
\ representatives, against retaliation. If such information has been disclosed\
\ in accordance with ESRS G1-1, the undertaking may refer to that information."
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-34
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3
ref_id: S1-3-34
description: If the undertaking cannot disclose the above required information
because it has not adopted a channel for raising concerns and/or does not
support the availability of such a channel in the workplace for its own workforce,
it shall disclose this to be the case. It may disclose a timeframe in which
it aims to have such a channel in place.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38
ref_id: S1-4
name: Disclosure Requirement S1-4
description: Taking action on material impacts on ownworkforce, and approaches
to managing material risks and pursuing material opportunities related to
own workforce, and effectiveness of those actions
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-35
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-35
description: The undertaking shall disclose how it takes action to address material
negative and positive impacts, and to manage material risks and pursue material
opportunities related to its own workforce, and the effectiveness of those
actions.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-36
description: 'The objective of this Disclosure Requirement is twofold. Firstly,
it is to enable an understanding of any actions and initiatives through which
the undertaking seeks to:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
ref_id: S1-4-36.a
description: to prevent, mitigate and remediate negative material impacts on
its own workforce; and/or
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
ref_id: S1-4-36.b
description: to achieve positive material impacts for its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:node82
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36
description: Secondly, it is to enable an understanding of the ways in which
the undertaking is addressing the material risks and pursuing the material
opportunities related to its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-37
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-37
description: The undertaking shall provide a summarised description of the action
plans and resources to manage its material impacts, risks, and opportunities
related to its own workforce in accordance with ESRS 2 MDR- A Actions and
resources in relation to material sustainability matters.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-38
description: 'In relation to the material impacts related to its own workforce,
the undertaking shall describe:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
ref_id: S1-4-38.a
description: actions taken, planned or underway to prevent or mitigate material
negative impacts on its own workforce;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
ref_id: S1-4-38.b
description: whether and how it has taken action to provide or enable remedy
in relation to an actual material impact;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
ref_id: S1-4-38.c
description: any additional actions or initiatives it has in place with the
primary purpose of delivering positive impacts for its own workforce; and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38
ref_id: S1-4-38.d
description: how it tracks and assesses the effectiveness of these actions and
initiatives in delivering outcomes for its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-39
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-39
description: In relation to paragraph 36, the undertaking shall describe the
processes through which it identifies what action is needed and appropriate
in response to a particular actual or potential negative impact on its own
workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-40
description: 'In relation to material risks and opportunities, the undertaking
shall describe:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40
ref_id: S1-4-40.a
description: what action is planned or underway to mitigate material risks for
the undertaking arising from its impacts and dependencies on its own workforce
and how it tracks effectiveness in practice; and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40
ref_id: S1-4-40.b
description: what action is planned or underway to pursue material opportunities
for the undertaking in relation to its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-41
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-41
description: 'The undertaking shall disclose whether and how it ensures that
its own practices do not cause or contribute to material negative impacts
on own workforce, including, where relevant, its practices in relation to
procurement, sales and data use. This may include disclosing what approach
is taken when tensions arise between the prevention or '
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-42
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-42
description: When disclosing the information required under paragraph 40, the
undertaking shall consider ESRS 2 MDR-T Tracking effectiveness of policies
and actions through targets if it evaluates the effectiveness of an action
by setting a target.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-43
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4
ref_id: S1-4-43
description: The undertaking shall disclose what resources are allocated to
the management of its material impacts, with information that allows users
to gain an understanding of how the material impacts are managed.
- urn: urn:intuitem:risk:req_node:esrs_p3:node96
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16
name: Metrics and targets
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
ref_id: S1-5
name: Disclosure Requirement S1-5
description: Targets related to managing material negative impacts, advancing
positive impacts, and managing material risks and opportunities
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
ref_id: S1-5-44
description: 'The undertaking shall disclose the time-bound and outcome- oriented
targets it may have set related to:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
ref_id: S1-5-44.a
description: reducing negative impacts on its own workforce; and/or
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
ref_id: S1-5-44.b
description: advancing positive impacts on its own workforce; and/or
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44
ref_id: S1-5-44.c
description: managing material risks and opportunities related to its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-45
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
ref_id: S1-5-45
description: The objective of this Disclosure Requirement is to enable an understanding
of the extent to which the undertaking is using outcome- oriented targets
to drive and measure its progress in addressing its material negative impacts
and/or advancing positive impacts on its own workforce, and/or in managing
material risks and opportunities related to its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-46
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
ref_id: S1-5-46
description: "The summarised description of the targets set to manage its material\
\ impacts, risks and opportunities related to the undertaking\u2019s own workforce\
\ shall contain the information requirements defined in ESRS 2 MDR-T."
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5
ref_id: S1-5-47
description: "The undertaking shall disclose the process for setting the targets,\
\ including whether and how the undertaking engaged directly with its own\
\ workforce or workers\u2019 representatives in:"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
ref_id: S1-5-47.a
description: setting any such targets;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
ref_id: S1-5-47.b
description: "tracking the undertaking\u2019s performance against them; and"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47
ref_id: S1-5-47.c
description: "identifying any lessons or improvements as a result of the undertaking\u2019\
s performance."
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96
ref_id: S1-6
name: 'Disclosure Requirement S1-6 '
description: "Characteristics of the undertaking\u2019s employees"
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-48
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
ref_id: S1-6-48
description: The undertaking shall describe key characteristics of employees
in its own workforce.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-49
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
ref_id: S1-6-49
description: "The objective of this Disclosure Requirement is to provide insight\
\ into the undertaking\u2019s approach to employment, including the scope\
\ and nature of impacts arising from its employment practices, to provide\
\ contextual information that aids an understanding of the information reported\
\ in other disclosures, and to serve as the basis for calculation for quantitative\
\ metrics to be disclosed under other disclosure requirements in this Standard."
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6
ref_id: S1-6-50
description: 'In addition to the information required by paragraph 40(a)iii
of ESRS 2 General Disclosures, the undertaking shall disclose:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
ref_id: S1-6-50.a
description: the total number of employees by head count, and breakdowns by
gender and by country for countries in which the undertaking has 50 or more
employees representing at least 10% of its total number of employees;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
ref_id: S1-6-50.b
description: 'the total number by head count or full time equivalent (FTE) of:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
ref_id: S1-6-50.b.i
description: permanent employees, and breakdown by gender;
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.ii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
ref_id: S1-6-50.b.ii
description: temporary employees, and breakdown by gender; and
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.iii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b
ref_id: S1-6-50.b.iii
description: non-guaranteed hours employees, and breakdown by gender.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
ref_id: S1-6-50.c
description: the total number of employees who have left the undertaking during
the reporting period and the rate of employee turnover in the reporting period.
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50
ref_id: S1-6-50.d
description: 'a description of the methodologies and assumptions used to compile
the data, including whether the numbers are reported:'
- urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d
ref_id: S1-6-50.d.i
description: in head count or full-time equivalent (FTE) (including an explanation
of how FTE is defined); and