Disclosure Requirement S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

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

    • (a) reducing negative impacts on its own workforce; and/or

    • (b) advancing positive impacts on its own workforce; and/or

    • (c) managing material risks and opportunities related to its own workforce.

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

46. The summarised description of the targets set to manage its material impacts, risks and opportunities related to the undertaking’s own workforce shall contain the information requirements defined in ESRS 2 MDR-T.

47. The undertaking shall disclose the process for setting the targets, including whether and how the undertaking engaged directly with its own workforce or workers’ representatives in:

    • (a) setting any such targets;

    • (b) tracking the undertaking’s performance against them; and

    • (c) identifying any lessons or improvements as a result of the undertaking’s performance.