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. Metrics and targets (paras. 39-42)
  5. Disclosure Requirement S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 39-42)
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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 S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 39-42)

39. The undertaking shall disclose the time-bound and outcome-oriented targets it may have set related to:

(a) reducing negative impacts on value chain workers; and/or

(b) advancing positive impacts on value chain workers; and/or

(c) managing material risks and opportunities related to value chain workers.

40. The objective of this Disclosure Requirement is to enable an understanding of the extent to which the undertaking is using time-bound and outcome-oriented targets to drive and measure its progress in addressing material negative impacts, and/or advancing positive impacts on value chain workers, and/or in managing material risks and opportunities related to value chain workers.

41. The summarised description of the targets to manage its material impacts, risks and opportunities related to value chain workers shall contain the information requirements defined in ESRS 2 MDR-T.

42. The undertaking shall disclose the process for setting the targets, including whether and how the under

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