CSRD: Modern slavery incidents disclosure
About the data
Under CSRD reporting requirements, companies might disclose forced labour incidents identified in their supply chains. They are not explicitly required to disclose this information.
Tracking companies' disclosures of such cases enables us to gain insights into their level of transparency.
Methodology
The answer for this metric is likely to appear in disclosures under ESRS S2 in CSRD reports.
If the company discloses at least one case of violation related to forced labour, select "Yes". If not, select "No".
‘Incident’ (violations, non-compliances) is defined as a case study or description of any case of violation of the company policies or local laws involving an individual or group of individuals.
Companies can identify different types of violations, ranging from modern slavery cases to other types of incidents, such as health and safety or payment of recruitment fees. For this metric, we will focus on cases that the company recognizes as a case of modern slavery, forced labour, bonded labour, or child labour.
Please note, the incident must refer to a specific example, not a general description of risk.
If the company identifies modern slavery as not material in its operations and supply chain, please select "No" (not Unknown).