CSRD: Workers in supply chains
About the data
If the conditions of materiality are met under CSRD reporting requirements, companies must report on workers in their value chain, which includes workers beyond direct suppliers.
Capturing whether companies disclose information about workers in their entire value chain allows us to assess their level of transparency and the status of workers' rights in the value chain.
Methodology
The answer to this metric is likely to be found under ESRS S2 - Workers in the value chain.
If the company discloses quantitative indicators that provide insights into the status of workers' rights and working conditions in the company's value chain (DR S2-7), select "Yes". For example:
- number of workers in the value chain covered by collective bargaining
- number of labor rights incidents, and how they were addressed
- remediation of violations
- health and safety data
- training on labor rights
If the report contains no information, select "No".
Please use the comment section to indicate which indicators and values are presented in the report.