{"id":4532,"date":"2025-01-05T13:25:06","date_gmt":"2025-01-05T11:25:06","guid":{"rendered":"https:\/\/esghub.ro\/?p=4532"},"modified":"2025-01-06T21:43:33","modified_gmt":"2025-01-06T19:43:33","slug":"esrs-standard-s2-value-chain-workers","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/standardul-esrs-s2-lucratorii-din-lantul-valoric\/","title":{"rendered":"ESRS Standard S2 - Value Chain Workers"},"content":{"rendered":"<p><strong><span style=\"color: #000080;\">ESRS S2 focuses on employees in the value chain who are not already covered by ESRS S1 - own labour force, but over whom a company has or can have influence.<br \/>\n<\/span><span style=\"color: #000080;\">These may include:<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #000080;\">workers of other companies providing services at the location of the reporting company;<\/span><\/li>\n<li><span style=\"color: #000080;\">workers of a supplier;<\/span><\/li>\n<li><span style=\"color: #000080;\">workers of a client;<\/span><\/li>\n<li><span style=\"color: #000080;\">workers regularly carrying out activities at the location of the reporting company;<\/span><\/li>\n<li><span style=\"color: #000080;\">workers who are significantly upstream in the value chain, e.g. extract raw materials used by the reporting company.<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000080;\">Sustainability aspects covered by ESRS S2: <\/span><\/h2>\n<p><span style=\"color: #000080;\">- working conditions (safe workplaces, working time, adequate pay, social dialogue, freedom of association including works councils, collective bargaining, work-life balance, health and safety), <\/span><br \/>\n<span style=\"color: #000080;\">- equal treatment and equal opportunities for all (gender equality and equal pay for work of equal value, training and skills development, employment and inclusion of people with disabilities, measures against violence and harassment at work, diversity), <\/span><br \/>\n<span style=\"color: #000080;\">- other work-related rights (child labour, forced labour, adequate housing, water and sanitation, confidentiality)<\/span><\/p>\n<h2><span style=\"color: #000080;\">Date of entry into force: <\/span><\/h2>\n<p><span style=\"color: #000080;\">Companies that on their balance sheet date do not exceed an average number of 750 employees during the financial year may omit the information specified in the ESRS S2 disclosure requirements in the first two years of the sustainability reporting.<\/span><\/p>\n<h2><span style=\"color: #000080;\">The reporting company needs to communicate:<\/span><\/h2>\n<ul>\n<li><span style=\"color: #000080;\">what are the significant impacts on these groups<\/span><\/li>\n<li><span style=\"color: #000080;\">what measures are in place to minimise impacts<\/span><\/li>\n<li><span style=\"color: #000080;\">the associated risks and opportunities<\/span><\/li>\n<li><span style=\"color: #000080;\"> the financial risks associated with them.<\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000080;\">Value Chain Labour Force Strategy <\/span><\/h2>\n<p><span style=\"color: #000080;\">Information submission requirement <strong><span style=\"color: #ff0000;\">SBM-2: Stakeholder interests and views<\/span> <\/strong>- the enterprise shall present how the interests, views and rights of workers in its value chain could be significantly affected by the enterprise, including respect for human rights, and contribute to its strategy and business model. Value chain workers are a key group of affected stakeholders.<\/span><br \/>\n<span style=\"color: #000080;\">Information submission requirement<strong><span style=\"color: #ff0000;\"> S<\/span><span style=\"color: #ff0000;\">BM-3: Significant impacts, risks and opportunities and their interaction with strategy and business model<\/span><\/strong> - the organisation discloses information on the actual and potential impacts on value chain workers, the relationship between its significant risks and opportunities arising from impacts and dependencies on value chain workers on the one hand, and its strategy and business model on the other hand.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Policies on value chain workers<\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S2-1<\/span> <\/strong>aims to provide a deeper understanding of how a company identifies, assesses and seeks to remedy negative impacts on the value chain workforce, and the company's existing policies in this regard. <\/span><br \/>\n<span style=\"color: #000080;\">Information on the management of key impacts, risks and opportunities (IROs) should specify whether the strategies cover the entire value chain workforce or only parts of it, and should mention any changes that have occurred in the reporting year. Reference to relevant publicly available documents is required. How these strategies are communicated to stakeholders should also be reported, as well as the relevant international standards involved, reported cases of non-compliance with these standards and issues related to the involvement of relevant stakeholders.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Collaborative processes with value chain employees on impacts <\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S2-2<\/span> <\/strong>describes how social dialogue with the value chain workforce and communication with employee representatives are implemented and managed within the company. The main focus is on the format of the exchange and the extent to which feedback from the value chain workforce is taken into account.<\/span><br \/>\n<span style=\"color: #000080;\">This includes:<\/span><br \/>\n<span style=\"color: #000080;\">- information exchange process<\/span><br \/>\n<span style=\"color: #000080;\">- persons involved<\/span><br \/>\n<span style=\"color: #000080;\">- type and frequency of involvement<\/span><br \/>\n<span style=\"color: #000080;\">- the most senior function and position within the organisation responsible for the process and its effectiveness<\/span><br \/>\n<span style=\"color: #000080;\">- Other useful information, such as the involvement of global trade unions or other organisations that support the company in taking the views of the workforce up the value chain.<\/span><br \/>\n<span style=\"color: #000080;\">If such a process is lacking within the company, this should be stated and, if appropriate, a timetable for implementation can be mentioned.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Processes to remedy negative impacts and channels through which value chain workers can voice their concerns<\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S2-3<\/span> <\/strong>describes:<\/span><br \/>\n<span style=\"color: #000080;\">- the processes in place in the reporting company to remedy or promote the remediation of negative labour impacts in the value chain<\/span><br \/>\n<span style=\"color: #000080;\">- the channels through which the company receives impact information and how the effectiveness of these channels is ensured.<\/span><br \/>\n<span style=\"color: #000080;\">The standard makes reference to the remedy and grievance mechanisms in the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises. In addition, how the company promotes or solicits the existence of these channels to customers and suppliers should be reported.<\/span><br \/>\n<span style=\"color: #000080;\">Such channels can include: hotlines, dedicated platforms, dialogue processes, trade unions or other means.<\/span><br \/>\n<span style=\"color: #000080;\">If such a channel is missing, or if the company does not contribute to remedying negative impacts, this should be stated. Timeframes for the introduction of such mechanisms may be mentioned, where appropriate.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Measures on key impacts and approaches for managing risks and exploiting key opportunities in relation to the value chain workforce<\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S2-4<\/span> <\/strong>provides an overview of the measures taken to manage the key impacts, risks and opportunities related to labour in the value chain. S2-4 includes details on how certain key risks and opportunities (CRIs) are being addressed, including participation in sector initiatives.<\/span><br \/>\n<span style=\"color: #000080;\">Particular emphasis is placed on negative and positive impacts, risks and opportunities. The focus is also on the management of IROs in terms of their effectiveness, the allocation of resources and the integration of these management systems into the overall enterprise risk management framework.<\/span><\/p>\n<h2><span style=\"color: #000080;\">Objectives related to managing key impacts, promoting positive impacts and managing key risks and opportunities<\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong><span style=\"color: #ff0000;\">ESRS S2-5<\/span><\/strong> focuses on: company objectives for minimising negative impacts, promoting positive impacts and managing key risks and opportunities. Although the standard does not mandate which objectives should be reported, it provides guidance on their formal structure. Alignment with ESRS S1 parameters and industry or market specific requirements is suggested.<\/span><br \/>\n<span style=\"color: #000080;\">Companies are encouraged to present clear and measurable targets in their reporting, reflecting commitments and progress in the social area of sustainability.<\/span><\/p>\n<h2><span style=\"color: #003366;\"><strong>Read the original Standard below<\/strong><\/span><\/h2>","protected":false},"excerpt":{"rendered":"<p>ESRS S2 se concentreaz\u0103 pe angaja\u021bii din lan\u021bul valoric care nu intr\u0103 deja sub inciden\u021ba ESRS S1 \u2013 propria for\u021b\u0103 de munc\u0103, dar asupra c\u0103rora o companie are sau poate avea influen\u021b\u0103. Acestea pot include: lucr\u0103tori ai altor companii care presteaz\u0103 servicii la loca\u021bia companiei care raporteaz\u0103; lucr\u0103tori ai unui furnizor; lucr\u0103tori ai unui client; [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":13,"footnotes":""},"categories":[91],"tags":[116,115],"class_list":["post-4532","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-angajatii-din-lantul-valoric","tag-esrs-s2"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4532"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4532\/revisions"}],"predecessor-version":[{"id":4566,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4532\/revisions\/4566"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/1767"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}