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)
  2. Disclosure Requirements (paras. 8-42)
  3. ESRS 2 General disclosures (paras. 8-42)
  4. Impact, risk and opportunity management (paras. 14-38)
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Impact, risk and opportunity management (paras. 14-38)

Comparing proposed amendment...
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)
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