AR 33. It may take time to understand negative impacts and how the undertaking may be involved with them through its own workforce, as well as to identify appropriate responses and put them into practice). Therefore, the undertaking may disclose:
(a) its general and specific approaches to addressing material negative impacts;
(b) its initiatives aimed at contributing to additional material positive impacts;
(c) how far it has progressed in its efforts during the reporting period; and
(d) its aims for continued improvement.
AR 34. Appropriate action can vary according to whether the undertaking causes or contributes to a material impact, or whether it is involved because the impact is directly linked to its operations, products or services by a business relationship.
AR 35. Given that material negative impacts affecting its own workforce that have occurred during the reporting period may also be connected with other entities or operations outside its direct control, the undertaking may
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