ESRS S2 Workers Value Chain

ESRS S2 standard for value chain workers.

Definition

ESRS S2 DR Policies, Processes for engaging with value chain workers, Channels for raising concerns, Actions and resources, Targets, Cases of severe human rights issues, Anticipated financial effects. Aligned with CSDDD (Corporate Sustainability Due Diligence Directive), ILO Conventions, OECD Guidelines for Multinationals.

Origin

EFRAG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023.

Usage

Textile, mining, electronics, agriculture industries particularly exposed (value chain risks).

Related terms

• CSDDD — cadre due diligence EU.
• ESRS S1 — effectifs propres jumeau.
• ILO Conventions — standards internationaux.