1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard S2: Workers in the value chain (ESRS S2)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard S2: Workers in the value chain (ESRS S2)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-4)
Applicable
 Interaction with other ESRS (paras. 5-7)
Disclosure Requirements (paras. 8-42)
ESRS 2 General disclosures (paras. 8-42)
Applicable
 8.
Strategy (paras. 9-13)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 Interests and views of stakeholders (para. 9)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 10-13)
Impact, risk and opportunity management (paras. 14-38)
Applicable
 Disclosure Requirement S2-1 - Policies related to value chain workers (paras. 14-19)
Applicable
 Disclosure Requirement S2-2 - Processes for engaging with value chain workers about impacts (paras. 20-24)
Applicable
 Disclosure Requirement S2-3 - Processes to remediate negative impacts and channels for value chain workers to raise concerns (paras. 25-29)
Applicable
 Disclosure Requirement S2-4 - Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions (paras. 30-38)
Metrics and targets (paras. 39-42)
Applicable
 Disclosure Requirement S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 39-42)
Appendix A Application Requirements
Applicable
 Objective (AR1-AR3)
ESRS 2 General disclosures (paras. AR4-AR48)
Strategy (paras. AR4-AR9)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (paras. AR4-AR5)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. AR6-AR9)
Impact, risk and opportunity management (paras. AR10-AR44)
Applicable
 Disclosure Requirement S2-1 - Policies related to value chain workers (paras. AR10-AR16)
Applicable
 Disclosure Requirement S2-2 - Processes for engaging with value chain workers about impacts (paras. AR 17- AR 20)
Applicable
 Disclosure Requirement S2-3 - Processes to remediate negative impacts and channels for value chain workers to raise concerns (paras. AR21-AR27)
Amended
 Disclosure Requirement S2-4 - Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions (paras. AR28-AR44)
Metrics and targets (paras. AR45-AR48)
Applicable
 Disclosure Requirement S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. AR45-AR48)
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