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)
  5. Disclosure Requirement S2-3 - Processes to remediate negative impacts and channels for value chain workers to raise concerns (paras. 25-29)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 3 of 3    

Disclosure Requirement S2-3 - Processes to remediate negative impacts and channels for value chain workers to raise concerns (paras. 25-29)

25. The undertaking shall describe the processes it has in place to provide for or cooperate in the remediation of negative impacts on value chain workers that the undertaking is connected with, as well as channels available to value chain workers to raise concerns and have them addressed.

26. The objective of this Disclosure Requirement is to enable an understanding of the formal means by which value chain workers 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 of value chain workers, how follow up is carried out with these workers regarding the issues raised, and the effectiveness of these channels.

27. The undertaking shall describe:

(a) its general approach to and processes for providing or contributing to remedy where it has caused or contributed to a material negative impact on value chain workers, including whether and how the u

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