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  • ESRS 2 »
  • Disclosure Requirement S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
  • ← Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
  • Disclosure Requirement S3-2 – Processes for engaging with affected communities about impacts →

Disclosure Requirement S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities¶

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

    • (a) reducing negative impacts on value chain workers; and/or

    • (b) advancing positive impacts on value chain workers; and/or

    • (c) managing material risks and opportunities related to value chain workers.

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

  3. The summarised description of the targets to manage its material impacts, risks, and opportunities related to value chain workers shall contain the information requirements defined in ESRS 2 MDR-T.

  4. The undertaking shall disclose the process for setting the targets, including whether and how the undertaking engaged directly with workers in the value chain, their legitimate representatives, or with credible proxies that have insight into their situation 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.

  • ← Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
  • Disclosure Requirement S3-2 – Processes for engaging with affected communities about impacts →

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