Material complementario
Entrar
Fuerza laboral en la cadena de valor
80%
ESRS S3
Comunidades afectadas
85%
ESRS S4
Nivel de alineación con la inclusión de cada subtema
ESRS S1
Consumidores y usuarios finales
70%
Fuerza laboral propia
ESRS S2
87%
Nivel de alineación con la inclusión social de los DR que componen el ESRS S1 - Fuerza laboral propia La inclusión social en la fuerza laboral propia hace referencia a la promoción de oportunidades laborales de calidad a grupos de personas que enfrentan mayores dificultades para acceder a un empleo. También en crear un entorno donde todos los empleados -sin distinción de origen, identidad o circunstancias personales o sociales— se sientan seguros, respetados y respaldados. Las oportunidades de desarrollo, crecimiento profesional y acceso a recursos se distribuyen de manera equitativa, asegurando que todos los empleados puedan aportar plenamente y beneficiarse del entorno laboral. Esto implica fomentar una cultura organizacional basada en la equidad y la diversidad, en la que esta no solo se reconoce, sino que se convierte en una fortaleza para la reputación corporativa y la sostenibilidad a largo plazo. La empresa crea inclusión e impacto positivo, empezando por su propia organización.
Nivel de alineación con la inclusión social de los DR que componen el ESRS S2 - Fuerza laboral en la cadena de valor La inclusión social en la cadena de valor consiste en generar oportunidades de empleo, formación y de desarrollo de grupos tradicionalmente excluidos a lo largo de las etapas del proceso de creación de productos y servicios: desde la producción hasta la distribución y comercialización. Implica apostar por la formación en sostenibilidad de los socios proveedores y por compartir los mismos objetivos de crecimiento inclusivo, equidad e inclusión a lo largo de la cadena de valor. También, de generar nuevas alianzas con proveedores de menor tamaño, que tienen un impacto social o que están integrados por personas en situación desfavorecida (pymes, empresas sociales, centros especiales de empleo, etc.) La empresa se posiciona como un agente de cambio dentro de su cadena de valor impactando positivamente en sus socios y contribuyendo a un desarrollo más justo, inclusivo y sostenible para todos los involucrados en el desarrollo de sus productos y servicios.
Nivel de alineación con la inclusión social de los DR que componen el ESRS S3 - Comunidades afectadas La inclusión social en las comunidades afectadas consiste en asegurar que todas las personas, sin importar su origen, identidad o situación socioeconómica, tengan la posibilidad real de participar activamente y beneficiarse localmente de las oportunidades y recursos generados por la compañía. A través de la filantropía y la acción social estratégica, la empresa construye relaciones sólidas con las comunidades en las que opera, basadas en el respeto por la diversidad y el compromiso por el desarrollo colectivo. De esta manera, no sólo se genera valor social, sino que la empresa fortalece su licencia social para operar, mejora su reputación corporativa y se fortalece su sostenibilidad a largo plazo.
Nivel de alineación con la inclusión social de los DR que componen el ESRS S4 - Consumidores y usuarios finales Se genera inclusión social en los consumidores y usuarios finales cuando la empresa garantiza que todas las personas —sin importar su nivel económico, ubicación, capacidades u otras condiciones— puedan acceder a productos y servicios de manera segura, accesible y de calidad. Este enfoque impulsa el diseño de experiencias de consumo que respetan la diversidad, promueven la equidad adaptándose a las diferentes necesidades y capacidades, y protegen los derechos de los consumidores. Al adoptar prácticas de marketing inclusivo, la empresa no solo amplía su base de clientes, sino que también fortalece la confianza y fidelidad hacia su marca. La empresa contribuye activamente a construir una economía más inclusiva a la vez que amplía su negocio y genera más valor para sus clientes.
DR-ID
All people in its own workforce who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 Description of types of employees and non-employees in its own workforce subject to material impacts Material negative impacts occurrence (own workforce) Description of activities that result in positive impacts and types of employees and non-employees in its own workforce that are positively affected or could be positively affected Description of material risks and opportunities arising from impacts and dependencies on own workforce Description of material impacts on workers that may arise from transition plans for reducing negative impacts on environment and achieving greener and climate-neutral operations Information about type of operations at significant risk of incidents of forced labour or compulsory labour Information about countries or geographic areas with operations considered at significant risk of incidents of forced labour or compulsory labour Information about type of operations at significant risk of incidents of child labour Information about countries or geographic areas with operations considered at significant risk of incidents of child labour Disclosure of whether and how understanding of people in its own workforce with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed Disclosure of which of material risks and opportunities arising from impacts and dependencies on people in its own workforce relate to specific groups of people
DATA TYPE
S1.SBM-3_01 S1.SBM-3_02 S1.SBM-3_03 S1.SBM-3_04 S1.SBM-3_05 S1.SBM-3_06 S1.SBM-3_07 S1.SBM-3_08 S1.SBM-3_09 S1.SBM-3_10 S1.SBM-3_11 S1.SBM-3_12
NAME
semi-narrative narrative semi-narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative
S1.SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model related to own workforce
Ver información detallada
Policies to manage material impacts, risks and opportunities related to its own workforce [see ESRS 2 MDR-P] Policies to manage material impacts, risks and opportunities related to own workforce, including for specific groups within workforce or all own workforce Disclosure of explanations of significant changes to policies adopted during reporting year Description of relevant human rights policy commitments relevant to own workforce Disclosure of general approach in relation to respect for human rights including labour rights, of people in its own workforce Disclosure of general approach in relation to engagement with people in its own workforce Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts Disclosure of whether and how policies are aligned with relevant internationally recognised instruments Policies explicitly address trafficking in human beings, forced labour or compulsory labour and child labour Workplace accident prevention policy or management system is in place Specific policies aimed at elimination of discrimination are in place Grounds for discrimination are specifically covered in policy Disclosure of specific policy commitments related to inclusion and (or) positive action for people from groups at particular risk of vulnerability in own workforce Disclosure of whether and how policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected, as well as to advance diversity and inclusion Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant Policies and procedures which make qualifications, skills and experience the basis for the recruitment, placement, training and advancement are in place Has assigned responsibility at top management level for equal treatment and opportunities in employment, issue clear company-wide policies and procedures to guide equal employment practices, and link advancement to desired performance in this area Staff training on non-discrimination policies and practices are in place Adjustments to the physical environment to ensure health and safety for workers, customers and other visitors with disabilities are in place Has evaluated whether a there is a risk that job requirements have been defined in a way that would systematically disadvantage certain groups Keeping an up-to-date records on recruitment, training and promotion that provide a transparent view of opportunities for employees and their progression Has put in place grievance procedures to address complaints, handle appeals and provide recourse for employees when discrimination is identified, and is alert to formal structures and informal cultural issues that can prevent employees from raising concerns and grievances Has programs to promote access to skills development.
S1.MDR-P_01-06 S1-1_01 S1-1_02* S1-1_03 S1-1_04 S1-1_05 S1-1_06 S1-1_07 S1-1_08 S1-1_09 S1-1_10 S1-1_11 S1-1_12 S1-1_13 S1-1_14* S1-1_15* S1-1_16* S1-1_17* S1-1_18* S1-1_19* S1-1_20* S1-1_21* S1-1_22*
S1-1. Policies related to own workforce
MDR-P semi-narrative narrative narrative narrative narrative narrative narrative semi-narrative semi-narrative semi-narrative semi-narrative narrative narrative narrative semi-narrative semi-narrative semi-narrative semi-narrative semi-narrative semi-narrative semi-narrative semi-narrative
*Identification of MDR (Minimum Disclouser Requirement) DPs in the topical ESRS
S1-2. Processes for engaging with own workforce and workers’ representatives about impacts
MDR-P narrative semi-narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative
Disclosures to be reported in case the undertaking has not adopted policies Disclosure of whether and how perspectives of own workforce inform decisions or activities aimed at managing actual and potential impacts Engagement occurs with own workforce or their representatives Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertaking's approach Disclosure of Global Framework Agreement or other agreements related to respect of human rights of workers Disclosure of how effectiveness of engagement with its own workforce is assessed Disclosure of steps taken to gain insight into perspectives of people in its own workforce that may be particularly vulnerable to impacts and (or) marginalised Statement in case the undertaking has not adopted a general process to engage with its own workforce Disclosure of timeframe for adoption of general process to engage with its own workforce in case the undertaking has not adopted a general process for engagement Disclosure of how undertaking engages with at-risk or persons in vulnerable situations Disclosure of how potential barriers to engagement with people in its workforce are taken into account Disclosure of how people in its workforce are provided with information that is understandable and accessible through appropriate communication channels Disclosure of any conflicting interests that have arisen among different workers and how these conflicting interests have been resolved Disclosure of how undertaking seeks to respect human rights of all stakeholders engaged Information about effectiveness of processes for engaging with its own workforce from previous reporting periods
S1.MDR-P_07-08 S1-2_01 S1-2_02 S1-2_03 S1-2_04 S1-2_05 S1-2_06 S1-2_07 S1-2_08 S1-2_09* S1-2_10* S1-2_11* S1-2_12* S1-2_13* S1-2_14* S1-2_15*
Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to a material negative impact on people in its own workforce Disclosure of specific channels in place for its own workforce to raise concerns or needs directly with undertaking and have them addressed Third-party mechanisms are accessible to all own workforce Disclosure of whether and how own workforce and their workers' representatives are able to access channels at level of undertaking they are employed by or contracted to work for Grievance or complaints handling mechanisms related to employee matters exist Disclosure of processes through which undertaking supports or requires availability of channels Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured Disclosure of whether and how it is assessed that its own workforce is aware of and trust structures or processes as way to raise their concerns or needs and have them addressed Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place Statement in case the undertaking has not adopted a channel for raising concerns Disclosure of timeframe for channel for raising concerns to be in place
S1-3_01 S1-3_02 S1-3_03* S1-3_04* S1-3_05 S1-3_06 S1-3_07 S1-3_08 S1-3_09 S1-3_10 S1-3_11*
narrative narrative semi-narrative narrative semi-narrative narrative narrative narrative semi-narrative narrative narrative
S1-3: Processes to remediate negative impacts and channels for own workforce to raise concerns
MDR-A narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative semi-narrative   narrativenarrative
S1-4: Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
Action plans and resources to manage its material impacts, risks, and opportunities related to its own workforce [see ESRS 2 - MDR-A] Description of action taken, planned or underway to prevent or mitigate negative impacts on own workforce Disclosure on whether and how action has been taken to provide or enable remedy in relation to actual material impact Description of additional initiatives or actions with primary purpose of delivering positive impacts for own workforce Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce is tracked and assessed Description of process through which it identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce and how effectiveness is tracked Description of what action is planned or underway to pursue material opportunities in relation to own workforce Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on own workforce Disclosure of resources are allocated to the management of material impacts Disclosure of general and specific approaches to addressing material negative impacts Disclosure of initiatives aimed at contributing to additional material positive impacts Disclosure of how far undertaking has progressed in efforts during reporting period Disclosure of aims for continued improvement Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting own workforce Disclosure of how the initiative, and its own involvement, is aiming to address the material impact concerned Disclosure of whether and how workers and workers' representatives play role in decisions regarding design and implementation of programmes or processes whose primary aim is to deliver positive impacts for workers Information about intended or achieved positive outcomes of programmes or processes for own workforce Initiatives or processes whose primary aim is to deliver positive impacts for own workforce are designed also to support achievement of one or more of Sustainable Development Goals Information about measures taken to mitigate negative impacts on workers that arise from transition to greener, climate-neutral economy Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts
S1.MDR-A_01-12 S1-4_01 S1-4_02 S1-4_03 S1-4_04 S1-4_05 S1-4_06 S1-4_07 S1-4_08 S1-4_09 S1-4_10* S1-4_11* S1-4_12* S1-4_13* S1-4_14* S1-4_15* S1-4_16* S1-4_17* S1-4_18* S1-4_19 S1-4_20*
S1-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
Disclosures to be reported if the undertaking has not adopted actions Targets set to manage material impacts, risks and opportunities related to own workforce [see ESRS 2 - MDR-T] Disclosure of whether and how own workforce or workforce' representatives were engaged directly in setting targets Disclosure of whether and how own workforce or workforce' representatives were engaged directly in tracking performance against targets Disclosure of whether and how own workforce or workforce' representatives were engaged directly in identifying lessons or improvements as result of undertakings performance Disclosure of intended outcomes to be achieved in lives of people in its own workforce Information about stability over time of target in terms of definitions and methodologies to enable comparability Disclosure of references to standards or commitments which targets are based on
S1.MDR-A_13-14 S1.MDR-T_01-13 S1-5_01 S1-5_02 S1-5_03 S1-5_04* S1-5_05* S1-5_06*
- MDR-T narrative narrative narrative narrative semi-narrative narrative
- table 1 table 1/decimal table 1/decimal table 2 table 2/decimal table 2/decimal table 3 table 3 table 3/decimal table 3/decimal decimal percent narrative semi-narrative semi-narrative narrative narrative table 4 table 4 decimal/Integer table 4 decimal/Integer
Disclosures to be reported if the undertaking has not adopted targets Characteristics of undertaking's employees - number of employees by gender [table] Number of employees (head count) Average number of employees (head count) Characteristics of undertaking's employees - number of employees in countries with 50 or more employees representing at least 10% of total number of employees [table] Number of employees in countries with 50 or more employees representing at least 10% of total number of employees Average number of employees in countries with 50 or more employees representing at least 10% of total number of employees Characteristics of undertaking's employees - information on employees by contract type and gender [table] Characteristics of undertaking's employees - information on employees by region [table] Number of employees (head count or full-time equivalent) Average number of employees (head count or full-time equivalent) Number of employee who have left undertaking Percentage of employee turnover Description of methodologies and assumptions used to compile data (employees) Employees numbers are reported in head count or full-time equivalent Employees numbers are reported at end of reporting period/average/other methodology Disclosure of contextual information necessary to understand data (employees) Disclosure of cross-reference of information reported under paragragph 50 (a) to most representative number in financial statements Further detailed breakdown by gender and by region [table] Number of full-time employees by head count or full time equivalent Number of part-time employees by head count or full time equivalent
S1.MDR-T_14-19 S1-6_01 S1-6_02 S1-6_03 S1-6_04 S1-6_05 S1-6_06 S1-6_07 S1-6_08* S1-6_09 S1-6_10 S1-6_11 S1-6_12 S1-6_13 S1-6_14 S1-6_15 S1-6_16 S1-6_17 S1-6_18 S1-6_19 S1-6_20
S1-6: Characteristics of the undertaking’s employees
Number of non-employees in own workforce Number of non-employees in own workforce - self-employed people Number of non-employees in own workforce - people provided by undertakings primarily engaged in employment activities Undertaking does not have non-employees in own workforce Disclosure of the most common types of non-employees (for example, self-employed people, people provided by undertakings primarily engaged in employment activities, and other types relevant to the undertaking), their relationship with the undertaking, and the type of work that they perform Description of methodologies and assumptions used to compile data (non-employees) Non-employees numbers are reported in head count/full time equivalen Non-employees numbers are reported at end of reporting period/average/other methodology Disclosure of contextual information necessary to understand data (non-employee workers) Description of basis of preparation of non-employees estimated number
S1-7: Characteristics of non-employees in the undertaking’s own workforce
S1-7_01 S1-7_02 S1-7_03 S1-7_04* S1-7_05* S1-7_06 S1-7_07 S1-7_08 S1-7_09 S1-7_10
decimal decimal decimal semi-narrative narrative narrative semi-narrative semi-narrative narrative narrative
percent table/percent table/percent semi-narrative narrative percent narrative table /semi-narrative
Percentage of total employees covered by collective bargaining agreements Percentage of own employees covered by collective bargaining agreements are within coverage rate by country with significant employment (in the EEA) Percentage of own employees covered by collective bargaining agreements (outside EEA) by region Working conditions and terms of employment for employees not covered by collective bargaining agreements are determined based on collective bargaining agreements that cover other employees or based on collective bargaining agreements from other undertakings Description of extent to which working conditions and terms of employment of non-employees in own workforce are determined or influenced by collective bargaining agreements Percentage of employees in country country with significant employment (in the EEA) covered by workers' representatives Disclosure of existence of any agreement with employees for representation by European Works Council (EWC), Societas Europaea (SE) Works Council, or Societas Cooperativa Europaea (SCE) Works Council Own workforce in region (non-EEA) covered by collective bargaining and social dialogue agreements by coverage rate and by region
S1-8: Collective bargaining coverage and social dialogue
S1-8_01 S1-8_02 S1-8_03 S1-8_04* S1-8_05* S1-8_06 S1-8_07 S1-8_08
Gender distribution in number of employees (head count) at top management level Gender distribution in percentage of employees at top management level Distribution of employees (head count) under 30 years old Distribution of employees (head count) between 30 and 50 years old Distribution of employees (head count) over 50 years old Disclosure of own definition of top management used
S1-9_01 S1-9_02 S1-9_03 S1-9_04 S1-9_05 S1-9_06
table/integer table/percentage integer/percentage integer/percentage integer/percentage narrative
S1-9:Diversity metrics
semi-narrative table table/numerical table/numerical
S1-10: Adequate wages
All employees are paid adequate wage, in line with applicable benchmarks Countries where employees earn below the applicable adequate wage benchmark [table] Percentage of employees paid below the applicable adequate wage benchmark Percentage of non-employees paid below adequate wage
S1-10_01 S1-10_02 S1-10_03 S1-10_04*
S1-11: Social protection
All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to sickness All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to parental leave All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to retirement Social protection employees by country [table] by types of events and type of employees [including non employees] Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to sickness Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to maternity leave Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to retirement
S1-11_01 S1-11_02 S1-11_03 S1-11_04 S1-11_05 S1-11_06 S1-11_07 S1-11_08 S1-11_09 S1-11_10 S1-11_11
semi-narrative semi-narrative semi-narrative semi-narrative semi-narrative Table narrative narrative narrative narrative narrative
percent table/numerical narrative
S1-12: Persons with disabilities
Percentage of persons with disabilities amongst employees, subject to legal restrictions on collection of data Percentage of employees with disabilities in own workforce breakdown by gender [table] Disclosure of contextual information necessary to understand data and how data has been compiled (persons with disabilities)
S1-12_01 S1-12_02* S1-12_03
S1-13_01 S1-13_02 S1-13_03 S1-13_04 S1-13_05* S1-13_06* S1-13_07*
table table/percent table table/decimal table/percentage table/decimal table/percent
S1-13: Training and skills development metrics
Training and skills development indicators gender [table] Percentage of employees that participated in regular performance and career development reviews Average number of training hours by gender [table] Average number of training hours per person for employees Percentage of employees that participated in regular performance and career development reviews by employee category [table] Average number of employees that participated in regular performance and career development reviews by employee category Percentage of non-employees that participated in regular performance and career development reviews
S1-14_01 S1-14_02 S1-14_03 S1-14_04 S1-14_05 S1-14_06 S1-14_07 S1-14_08* S1-14_09* S1-14_10* S1-14_11* S1-14_12*
percent integer integer integer percent integer integer integer integer percent narrative integer
S1-14: Health and safety metrics
Percentage of people in its own workforce who are covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines Number of fatalities in own workforce as result of work-related injuries and work-related ill health Number of fatalities as result of work-related injuries and work-related ill health of other workers working on undertaking's sites Number of recordable work-related accidents for own workforce Rate of recordable work-related accidents for own workforce Number of cases of recordable work-related ill health of employees Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health related to employees Number of cases of recordable work-related ill health of non-employees Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health realted to non-employees Percentage of own workforce who are covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines and which has been internally audited and (or) audited or certified by external party Description of underlying standards for internal audit or external certification of health and safety management system Number of cases of recordable work-related ill health detected among former own workforce
Percentage of employees entitled to take family-related leave Percentage of entitled employees that took family-related leave Percentage of entitled employees that took family-related leave by gender [table] All employees are entitled to family-related leaves through social policy and (or) collective bargaining agreements
S1-15_01 S1-15_02 S1-15_03 S1-15_04
percent percent table/numerical semi-narrative
S1-15: Work-life balance metrics
S1-16: Remuneration metrics (pay gap and total remuneration)
Gender pay gap Annual total remuneration ratio Disclosure of contextual information necessary to understand data, how data has been compiled and other changes to underlying data that are to be considered Gender pay gap breakdown by employee category and/or country/segment [table] Gender pay gap breakdown by employee category and ordinary basic salary and complementary/variable components Remuneration ratio adjusted for purchasing power differences between countries Description of methodology used for calculation of remuneration ratio adjusted for purchasing power differences between countries
S1-16_01 S1-16_02 S1-16_03 S1-16_04* S1-16_05* S1-16_06* S1-16_07*
percent percent narrative table/numerical table/numerical percent narrative
Number of incidents of discrimination [table] Number of incidents of discrimination Number of complaints filed through channels for people in own workforce to raise concerns Number of complaints filed to National Contact Points for OECD Multinational Enterprises Amount of fines, penalties, and compensation for damages as result of incidents of discrimination, including harassment and complaints filed Information about reconciliation of fines, penalties, and compensation for damages as result of violations regarding swork-related discrimination and harassment with most relevant amount presented in financial statements Disclosure of contextual information necessary to understand data and how data has been compiled (work-related grievances, incidents and complaints related to social and human rights matters) Number of severe human rights issues and incidents connected to own workforce Number of severe human rights issues and incidents connected to own workforce that are cases of non respect of UN Guiding Principles and OECD Guidelines for Multinational Enterprises No severe human rights issues and incidents connected to own workforce have occurred Amount of fines, penalties, and compensation for severe human rights issues and incidents connected to own workforce Information about reconciliation of amount of fines, penalties, and compensation for severe human rights issues and incidents connected to own workforce with most relevant amount presented in financial statements Disclosure of the status of incidents and/or complaints and actions taken Number of severe human rights cases where undertaking played role securing remedy for those affected
S1-17_01 S1-17_02 S1-17_03 S1-17_04 S1-17_05 S1-17_06 S1-17_07 S1-17_08 S1-17_09 S1-17_10 S1-17_11 S1-17_12 S1-17_13* S1-17_14*
table table/integer integer integer monetary narrative narrative integer integer semi-narrative monetary narrative narrative integer
S1-17: Incidents, complaints and severe human rights impacts
S2.SBM-3_01 S2.SBM-3_02 S2.SBM-3_03 S2.SBM-3_04 S2.SBM-3_05 S2.SBM-3_06 S2.SBM-3_07 S2.SBM-3_08 S2.SBM-3_09
All value chain workers who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 Description of types of value chain workers subject to material impacts Type of value chain workers subject to material impacts by own operations or through value chain Disclosure of geographies or commodities for which there is significant risk of child labour, or of forced or compulsory labour, among workers in undertaking’s value chain Material negative impacts occurrence (value chain workers) Description of activities that result in positive impacts and types of value chain workers that are positively affected or could be positively affected Description of material risks and opportunities arising from impacts and dependencies on value chain workers Disclosure of whether and how the undertaking has developed an understanding of how workers with particular characteristics, those working in particular contexts, or those undertaking particular activities may be at greater risk of harm Disclosure of which of material risks and opportunities arising from impacts and dependencies on value chain workers are impacts on specific groups
semi-narrative narrative semi-narrative narrative semi-narrative narrative narrative narrative narrative
S2.SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model
Policies to manage material impacts, risks and opportunities related to value chain workers [see ESRS 2 MDR-P] Description of relevant human rights policy commitments relevant to value chain workers Disclosure of general approach in relation to respect for human rights relevant to value chain workers Disclosure of general approach in relation to engagement with value chain workers Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts Policies explicitly address trafficking in human beings, forced labour or compulsory labour and child labour Undertaking has supplier code of conduct Provisions in supplier codes of conudct are fully in line with applicable ILO standards Disclosure of whether and how policies are aligned with relevant internationally recognised instruments Enterprises that involve value chain workers Disclosure of explanations of significant changes to policies adopted during reporting year Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant
S2.MDR-P_01-06 S2-1_01 S2-1_02 S2-1_03 S2-1_04 S2-1_05 S2-1_06 S2-1_07* S2-1_08 S2-1_09 S2-1_10* S2-1_11*
S2-1: Policies related to value chain workers
MDR-P narrative narrative narrative narrative semi-narrative semi-narrative semi-narrative narrative narrative narrative narrative
S2-2: Processes for engaging with value chain workers about impacts
- narrative semi-narrative narrative narrative narrative narrative narrative narrative narrative
Disclosures to be reported in case the undertaking has not adopted policies Disclosure of whether and how perspectives of value chain workers inform decisions or activities aimed at managing actual and potential impacts "Engagement occurs with value chain workers or their legitimate representatives directly, or with credible proxies" Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach Disclosure of Global Framework Agreement or other agreements related to respect of human rights of workers Disclosure of how effectiveness of engagement with value chain workers is assessed Disclosure of steps taken to gain insight into perspectives of value chain workers that may be particularly vulnerable to impacts and (or) marginalised Statement in case the undertaking has not adopted a general process to engage with value chain workers Disclosure of timeframe for adoption of general process to engage with value chain workers in case the undertaking has not adopted a general process for engagement
S2.MDR-P_07-08 S2-2_01 S2-2_02 S2-2_03 S2-2_04 S2-2_05 S2-2_06 S2-2_07 S2-2_08 S2-2_09*
S2-3_01 S2-3_02 S2-3_03 S2-3_04 S2-3_05 S2-3_06 S2-3_07 S2-3_08* S2-3_09* S2-3_10* S2-3_11* S2-3_12*
S2-3: Processes to remediate negative impacts and channels for value chain workers to raise concerns
narrative narrative narrative narrative narrative semi-narrative narrative narrative narrative semi-narrative semi-narrative semi-narrative
Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has identified that it connected with a material negative impact on value chain workers Disclosure of specific channels in place for value chain workers to raise concerns or needs directly with undertaking and have them addressed Disclosure of processes through which undertaking supports or requires availability of channels Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured Disclosure of whether and how it is assessed that value chain workers are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place Statement in case the undertaking has not adopted a channel for raising concerns Disclosure of timeframe for channel for raising concerns to be in place Disclosure of whether and how value chain workers are able to access channels at level of undertaking they are employed by or contracted to work for Third-party mechanisms are accessible to all workers Grievances are treated confidentially and with respect to rights of privacy and data protection Channels to raise concerns or needs allow for value chain workers to use them anonymously
MDR-A narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative semi-narrative narrative
Action plans and resources to manage its material impacts, risks, and opportunities related to value chain workers [see ESRS 2 - MDR-A] Description of action planned or underway to prevent, mitigate or remediate material negative impacts on value chain workers Description of whether and how action to provide or enable remedy in relation to an actual material impact Description of additional initiatives or processes with primary purpose of delivering positive impacts for value chain workers Description of how effectiveness of actions or initiatives in delivering outcomes for value chain workersis tracked and assessed Description of processes to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on value chain workers Description of approach to taking action in relation to specific material negative impacts on value chain workers Description of approach to ensuring that processes to provide or enable remedy in event of material negative impacts on value chain workers are available and effective in their implementation and outcomes Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on value chain workers and how effectiveness is tracked Description of what action is planned or underway to pursue material opportunities in relation to value chain workers Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on value chain workers Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain Disclosure of resources allocated to management of material impacts Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting value chain workers Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts Disclosure of whether and how value chain workers and legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes Information about intended or achieved positive outcomes of programmes or processes for value chain workers Initiatives or processes whose primary aim is to deliver positive impacts for value chain workers are designed also to support achievement of one or more of Sustainable Development Goals Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts
S2.MDR-A_01-12 S2-4_01 S2-4_02 S2-4_03 S2-4_04 S2-4_05 S2-4_06 S2-4_07 S2-4_08 S2-4_09 S2-4_10 S2-4_11 S2-4_12 S2-4_13* S2-4_14* S2-4_15* S2-4_16* S2-4_17* S2-4_18*
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 action
- MDR-T narrative narrative narrative narrative narrative narrative
Disclosures to be reported if the undertaking has not adopted actions Targets set to manage material impacts, risks and opportunities related to value chain workers [see ESRS 2 - MDR-T] Disclosure of whether and how value chain workers , their legitimate representatives or credible proxies were engaged directly in setting targets Disclosure of whether and how value chain workers , their legitimate representatives or credible proxies were engaged directly in tracking performance against targets Disclosure of whether and how value chain workers , their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking’s performance Disclosure of intended outcomes to be achieved in lives of value chain workers Information about stability over time of target in terms of definitions and methodologies to enable comparability Disclosure of references to standards or commitments on which target is based
S2-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S2.MDR-A_13-14 S2.MDR-T_01-13 S2-5_01 S2-5_02 S2-5_03 S2-5_04* S2-5_05* S2-5_06*
- semi-narrative narrative semi-narrative semi-narrative narrative narrative narrative narrative
Disclosures to be reported if the undertaking has not adopted targets All affected communities who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 Description of types of affected communities subject to material impacts Type of communities subject to material impacts by own operations or through value chain Material negative impacts occurrence (affected communities) Description of activities that result in positive impacts and types of affected communities that are positively affected or could be positively affected Description of material risks and opportunities arising from impacts and dependencies on affected communities Disclosure of whether and how the undertaking has developed an understanding of how affected communities with particular characteristics or those living in particular contexts, or those undertaking particular activities may be at greater risk of harm Disclosure of which of material risks and opportunities arising from impacts and dependencies on affected communities are impacts on specific groups
S2.MDR-T_14-19 S3.SBM-3_01 S3.SBM-3_02 S3.SBM-3_03 S3.SBM-3_04 S3.SBM-3_05 S3.SBM-3_06 S3.SBM-3_07 S3.SBM-3_08
S3.SBM-3: Material impacts, risks and  opportunities and their interaction with strategy and business model
Policies to manage material impacts, risks and opportunities related to affected communities [see ESRS 2 MDR-P] Disclosure of any any particular policy provisions for preventing and addressing impacts on indigenous peoples Description of relevant human rights policy commitments relevant to affected communities Disclosure of general approach in relation to respect for human rights of communities, and indigenous peoples specifically Disclosure of general approach in relation to engagement with affected communities Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts Disclosure of whether and how policies are aligned with relevant internationally recognised instruments Disclosure of extent and indication of nature of cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve affected communities Disclosure of explanations of significant changes to policies adopted during reporting year Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant
S3.MDR-P_01-06 S3-1_01 S3-1_02 S3-1_03 S3-1_04 S3-1_05 S3-1_06 S3-1_07   S3-1_08* S3-1_09*
S3-1: Policies related to affected communities
MDR-P narrative narrative narrative narrative narrative narrative narrative narrative narrative
S3.MDR-P_07-08 S3-2_01 S3-2_02 S3-2_03 S3-2_04 S3-2_05 S3-2_06 S3-2_07 S3-2_08 S3-2_09*
S3-2: Processes for engaging with affected communities about impacts
- narrative semi-narrative narrative narrative narrative narrative narrative narrative narrative
Disclosures to be reported in case the undertaking has not adopted policies Disclosure of whether and how perspectives of affected communities inform decisions or activities aimed at managing actual and potential impacts Engagement occurs with affected communities or their legitimate representatives directly, or with credible proxies Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach Disclosure of how the undertaking assesses the effectiveness of its engagement with affected communities Disclosure of steps taken to gain insight into perspectives of affected communities hat may be particularly vulnerable to impacts and (or) marginalised Disclosure of whether and how the undertaking takes into account and ensures respect of particular rights of indigenous peoples in its stakeholder engagement approach Statement in case the undertaking has not adopted a general process to engage with affected communities Disclosure of timeframe for adoption of general process to engage with affected communities in case the undertaking has not adopted a general process for engagement
Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has identified that it connected with a material negative impact on affected communities Disclosure of specific channels in place for affected communities to raise concerns or needs directly with undertaking and have them addressed Disclosure of processes through which undertaking supports or requires availability of channels Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured Disclosure of whether and how it is assessed that affected communities are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place Statement in case the undertaking has not adopted a general process to engage with affected communities Disclosure of timeframe for channel or processes for raising concerns to be in place Disclosure of whether and how affected communities are able to access channels at level of undertaking they are affected by Third-party mechanisms are accessible to all affected communities Grievances are treated confidentially and with respect to rights of privacy and data protection Affected communities are allowed to use anonymously channels to raise concerns or needs
narrative narrative narrative narrative narrative semi-narrative narrative narrative narrative semi-narrative semi-narrative semi-narrative
S3-3_10 S3-3_11 S3-3_12 S3-3_13 S3-3_14 S3-3_15 S3-3_16 S3-3_17* S3-3_18* S3-3_19* S3-3_20* S3-3_21*
S3-3: Processes to remediate negative impacts and channels for affected communities to raise concerns
Action plans and resources to manage its material impacts, risks, and opportunities related to affected communities [see ESRS 2 - MDR-A] Description of action taken, planned or underway to prevent, mitigate or remediate material negative impacts on affected communities Description of whether and how the undertaking has taken action to provide or enable remedy in relation to an actual material impact Description of additional initiatives or processes with primary purpose of delivering positive impacts for affected communities Description of how effectiveness of actions or initiatives in delivering outcomes for affected communities is tracked and assessed Description of processes to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on affected communities Description of approach to taking action in relation to specific material negative impacts on affected communities Description of approach to ensuring that processes to provide or enable remedy in event of material negative impacts on affected communities are available and effective in their implementation and outcomes Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on affected communities and how effectiveness is tracked Description of what action is planned or underway to pursue material opportunities in relation to affected communities Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on affected communities Disclosure of severe human rights issues and incidents connected to affected communities Disclosure of resources allocated to management of material impacts Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting affected communities Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts Disclosure of whether and how affected communities play role in decisions regarding design and implementation of programmes or investments Information about intended or achieved positive outcomes of programmes or investments for affected communities Explanation of the approximate scope of affected communities covered by the described social investment or development programmes, and, where applicable, the rationale for why selected communities were chosen Initiatives or processes whose primary aim is to deliver positive impacts for affected communities are designed also to support achievement of one or more of Sustainable Development Goals Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts
S3-4: Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
S3.MDR-A_01-12 S3-4_01 S3-4_02 S3-4_03 S3-4_04 S3-4_05 S3-4_06 S3-4_07 S3-4_08 S3-4_09 S3-4_10 S3-4_11 S3-4_12 S3-4_13* S3-4_14* S3-4_15* S3-4_16* S3-4_17* S3-4_18* S3-4_19*
MDR-A narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative semi-narrative narrative
- MDR-T narrative narrative narrative narrative narrative narrative
Disclosures to be reported if the undertaking has not adopted actions Targets set to manage material impacts, risks and opportunities related to affected communities [see ESRS 2 - MDR-T] Disclosure of whether and how affected communities were engaged directly in setting targets Disclosure of whether and how affected communities were engaged directly in tracking performance against targets Disclosure of whether and how affected communities were engaged directly in identifying lessons or improvements as result of undertaking’s performance Disclosure of intended outcomes to be achieved in lives of affected communities Information about stability over time of target in terms of definitions and methodologies to enable comparability Disclosure of references to standards or commitments on which target is based
S3.MDR-A_13-14 S3.MDR-T_01-13 S3-5_01 S3-5_02 S3-5_03 S3-5_04* S3-5_05* S3-5_06*
S3-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S4. SBM-3: Material impacts, risks and  opportunities and their interaction with strategy and business model
S3.MDR-T_14-19 S4.SBM-3_01 S4.SBM-3_02 S4.SBM-3_03 S4.SBM-3_04 S4.SBM-3_05 S4.SBM-3_06 S4.SBM-3_07 S4.SBM-3_08
Disclosures to be reported if the undertaking has not adopted targets All consumers and end-users who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 Description of types of consumers and end-users subject to material impacts Type of consumers and end-users subject to material impacts by own operations or through value chain Material negative impacts occurrence (consumers and end-users) Description of activities that result in positive impacts and types of consumers and end-users that are positively affected or could be positively affected Description of material risks and opportunities arising from impacts and dependencies on consumers and end-users Disclosure of whether and how understanding of how consumers and end-users with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed Disclosure of which of material risks and opportunities arising from impacts and dependencies on consumers and end-users are impacts on specific groups
- semi-narrative narrative semi-narrative semi-narrative narrative narrative narrative narrative
Policies to manage material impacts, risks and opportunities related to consumers and end-users [see ESRS 2 MDR-P] Policies to manage material impacts, risks and opportunities related to affected consumers and end-users, including specific groups or all consumers / end-users Description of relevant human rights policy commitments relevant to consumers and/or end-users Disclosure of general approach in relation to respect for human rights of consumers and end-users Disclosure of general approach in relation to engagement with consumers and/or end-users Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts Description of whether and how policies are aligned with relevant internationally recognised instruments Disclosure of extent and indication of nature of cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve consumers and/or end-users Disclosure of explanations of significant changes to policies adopted during reporting year Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant
S4-1: Policies related to consumers and end-users
S4.MDR-P_01-06 S4-1_01 S4-1_02 S4-1_03 S4-1_04 S4-1_05 S4-1_06 S4-1_07 S4-1_08* S4-1_09*
MDR-P narrative narrative narrative narrative narrative narrative narrative narrative narrative
Disclosures to be reported in case the undertaking has not adopted policies Disclosure of whether and how perspectives of consumers and end-users inform decisions or activities aimed at managing actual and potential impacts Engagement occurs with consumers and end-users or their legitimate representatives directly, or with credible proxies Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach Disclosure of how effectiveness of engagement with consumers and end-users is assessed Disclosure of steps taken to gain insight into perspectives of consumers and end-users / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised Statement in case the undertaking has not adopted a general process to engage with consumers and/or end-users Disclosure of timeframe for adoption of general process to engage with consumers and end-users in case the undertaking has not adopted a general process for engageme Type of role or function handling with engagement
S4.MDR-P_07-08 S4-2_01 S4-2_02 S4-2_03 S4-2_04 S4-2_05 S4-2_06 S4-2_07 S4-2_08* S4-2_09*
S4-2: Processes for engaging with consumers and end-users about impacts
- narrative semi-narrative narrative narrative narrative narrative narrative narrative semi-narrative
Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has identified that it connected with a material negative impact on consumers and end-users Disclosure of specific channels in place for consumers and end-users to raise concerns or needs directly with undertaking and have them addressed Disclosure of processes through which undertaking supports or requires availability of channels Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured Disclosure of whether and how it is assessed that consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place Statement in case the undertaking has not adopted a general process to engage with consumers and/or end-users Disclosure of timeframe for channel or processes for raising concerns to be in place Disclosure of whether and how consumers and/or end-users are able to access channels at level of undertaking they are affected by Third-party mechanisms are accessible to all consumers and/or end-users Grievances are treated confidentially and with respect to rights of privacy and data protection Consumers and end-users are allowed to use anonymously channels to raise concerns or needs Number of complaints received from consumers and/or end users during the reporting period
S4-3_01 S4-3_02 S4-3_03 S4-3_04 S4-3_05 S4-3_06 S4-3_07 S4-3_08* S4-3_09* S4-3_10* S4-3_11* S4-3_12* S4-3_13*
S4-3: Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
narrative narrative narrative narrative narrative semi-narrative narrative narrative narrative narrative semi-narrative semi-narrative integer
MDR-A narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative narrative semi-narrative narrative
Action plans and resources to manage its material impacts, risks, and opportunities related to consumers and end-users [see ESRS 2 - MDR-A] Description of action planned or underway to prevent, mitigate or remediate material negative impacts on consumers and end-users Description of whether and how action has been taken to provide or enable remedy in relation to an actual material impact Description of additional initiatives or processes with primary purpose of delivering positive impacts for consumers and end-users Description of how effectiveness of actions or initiatives in delivering outcomes for consumers and end-users is tracked and assessed Description of approach to identifying what action is needed and appropriate in response to particular actual or potential material negative impact on consumers and end-users Description of approach to taking action in relation to specific material impacts on consumers and end-users Description of approach to ensuring that processes to provide or enable remedy in event of material negative impacts on consumers and end-users are available and effective in their implementation and outcomes Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on consumers and end-users and how effectiveness is tracked Description of what action is planned or underway to pursue material opportunities in relation to consumers and end-users Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on consumers and end-users Disclosure of severe human rights issues and incidents connected to consumers and/or end-users Disclosure of resources allocated to management of material impacts Disclosure of whether and how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting consumers and end-users Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts Disclosure of how consumers and end-users play role in decisions regarding design and implementation of programmes or processes Information about intended or achieved positive outcomes of programmes or processes for consumers and end-users Initiatives or processes whose primary aim is to deliver positive impacts for consumers and/or end-users are designed also to support achievement of one or more of Sustainable Development Goals Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts
S4.MDR-A_01-12 S4-4_01 S4-4_02 S4-4_03 S4-4_04 S4-4_05 S4-4_06 S4-4_07 S4-4_08 S4-4_09 S4-4_10 S4-4_11 S4-4_12 S4-4_13* S4-4_14* S4-4_15* S4-4_16* S4-4_17* S4-4_18*
S4-4: Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
S4-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S4.MDR-A_13-14 S4.MDR-T_01-13 S4-5_01 S4-5_02 S4-5_03 S4-5_04* S4-5_05* S4-5_06* S4.MDR-T_14-19
- MDR-T narrative narrative narrative narrative narrative narrative -
Disclosures to be reported if the undertaking has not adopted actions Targets set to manage material impacts, risks and opportunities related to consumers and end-users [see ESRS 2 - MDR-T] Disclosure of whether and how consumers and end-users were engaged directly in setting targets Disclosure of whether and how consumers and end-users were engaged directly in tracking performance against targets Disclosure of whether and how consumers and end-users were engaged directly in identifying lessons or improvements as result of undertaking’s performance Disclosure of intended outcomes to be achieved in lives of consumers and end-users Information about stability over time of target in terms of definitions and methodologies to enable comparability Disclosure of references to standards or commitments on which target is based Disclosures to be reported if the undertaking has not adopted targets
*
Nivel de alineación con la inclusión social delos DR que componen el ESRS S1 -Fuerza laboral propia La inclusión social en la fuerza laboral propia hace referencia a la promoción de oportunidades laborales de calidad a grupos de personas que enfrentan mayores dificultades para acceder a un empleo. También en crear un entorno donde todos los empleados -sin distinción de origen, identidad o circunstancias personales o sociales— se sientan seguros, respetados y respaldados. Las oportunidades de desarrollo, crecimiento profesional y acceso a recursos se distribuyen de manera equitativa, asegurando que todos los empleados puedan aportar plenamente y beneficiarse del entorno laboral. Esto implica fomentar una cultura organizacional basada en la equidad y la diversidad, en la que esta no solo se reconoce, sino que se convierte en una fortaleza para la reputación corporativa y la sostenibilidad a largo plazo. La empresa crea inclusión e impacto positivo, empezando por su propia organización.
Ver datapoints ESRS S1
S1.SBM-3_01 semi- narrative S1.SBM-3_02 narrative S1.SBM-3_03 semi- narrative S1.SBM-3_04 narrative S1.SBM-3_05 narrative S1.SBM-3_06 narrative S1.SBM-3_07 narrative S1.SBM-3_08 narrative S1.SBM-3_09 narrative S1.SBM-3_10 narrative S1.SBM-3_11 narrative S1.SBM-3_12 narrative
S1.MDR-P _01-06 MDR-P S1-1_01 semi-narrative S1-1_02* narrative S1-1_03 narrative S1-1_04 narrative S1-1_05 narrative S1-1_06 narrative S1-1_07 narrative S1-1_08 narrative S1-1_09 semi-narrative S1-1_10 semi-narrative S1-1_11 semi-narrative S1-1_12 semi-narrative   S1-1_13 narrative   S1-1_14* narrative S1-1_15* narrative S1-1_16* semi-narrative S1-1_17* semi-narrative   S1-1_18* semi-narrative S1-1_19* semi-narrative S1-1_20* semi-narrative S1-1_21* semi-narrative S1-1_22* semi-narrative
S1.MDR-P_07-08 MDR-P S1-2_01 narrative S1-2_02 semi-narrative S1-2_03 narrative S1-2_04 narrative S1-2_05 narrative   S1-2_06 narrative S1-2_07 narrative   S1-2_08 narrative   S1-2_09* narrative   S1-2_10* narrative   S1-2_11* narrative   S1-2_12* narrative S1-2_13* narrative S1-2_14* narrative   S1-2_15* narrative
S1-3_01 narrative   S1-3_02 narrative   S1-3_03* semi-narrative S1-3_04* narrative   S1-3_05 semi-narrative S1-3_06 narrative   S1-3_07 narrative   S1-3_08 narrative S1-3_09 semi-narrative S1-3_10 narrative S1-3_11* narrative
Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to a material negative impact on people in its own workforce Disclosure of specific channels in place for its own workforce to raise concerns or needs directly with undertaking and have them addressed Third-party mechanisms are accessible to all own workforce Disclosure of whether and how own workforce and their workers' representatives are able to access channels at level of undertaking they are employed by or contracted to work for Grievance or complaints handling mechanisms related to employee matters exist Disclosure of processes through which undertaking supports or requires availability of channels Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured Disclosure of whether and how it is assessed that its own workforce is aware of and trust structures or processes as way to raise their concerns or needs and have them addressed Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place Statement in case the undertaking has not adopted a channel for raising concerns Disclosure of timeframe for channel for raising concerns to be in place
S1-4: Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
S1.MDR-A_01-12 MDR-A S1-4_01 narrative    S1-4_02 narrative  S1-4_03 narrative  S1-4_04 narrative  S1-4_05 narrative  S1-4_06 narrative    S1-4_07 narrative   S1-4_08 narrative    S1-4_09 narrative  S1-4_10* narrative    S1-4_11* narrative  S1-4_12* narrative  S1-4_13* narrative  S1-4_14* narrative    S1-4_15* narrative    S1-4_16* narrative    S1-4_17* narrative  S1-4_18* semi-narrative   S1-4_19 narrative    S1-4_20* narrative 
S1.MDR-A_13-14 - S1.MDR-T_01-13 MDR-T S1-5_01 narrative S1-5_02 narrative   S1-5_03 narrative   S1-5_04* narrative S1-5_05* semi-narrative S1-5_06* narrative
Disclosures to be reported if the undertaking has not adopted targets Characteristics of undertaking's employees - number of employees by gender [table] Number of employees (head count) Average number of employees (head count) Characteristics of undertaking's employees - number of employees in countries with 50 or more employees representing at least 10% of total number of employees [table] Number of employees in countries with 50 or more employees representing at least 10% of total number of employees Average number of employees in countries with 50 or more employees representing at least 10% of total number of employees Characteristics of undertaking's employees - information on employees by contract type and gender [table] Characteristics of undertaking's employees - information on employees by region [table] Number of employees (head count or full-time equivalent) Average number of employees (head count or full-time equivalent) Number of employee who have left undertaking Percentage of employee turnover Description of methodologies and assumptions used to compile data (employees) Employees numbers are reported in head count or full-time equivalent Employees numbers are reported at end of reporting period/average/other methodology Disclosure of contextual information necessary to understand data (employees) Disclosure of cross-reference of information reported under paragragph 50 (a) to most representative number in financial statements Further detailed breakdown by gender and by region [table] Number of full-time employees by head count or full time equivalent Number of part-time employees by head count or full time equivalent
S1.MDR-T_14-19 - S1-6_01 table 1 S1-6_02 S1-6_03 tab. 1/ dec. S1-6_04 table 2 S1-6_05 table 2 / decimal S1-6_06 table 2 /decimal  S1-6_07 table 3 S1-6_08* table 3 S1-6_09 table 3 /decimal S1-6_10 table 3 /decimal S1-6_11 decimal S1-6_12 percent S1-6_13 narrative S1-6_14 semi-narr. S1-6_15 semi-narrative  S1-6_16 narrative S1-6_17 narrative S1-6_18* table 4  S1-6_19* tab.4 dec. /Integer  S1-6_20* table 4 decimal /Integer
S1-7_01 decimal S1-7_02 decimal S1-7_03 decimal   S1-7_04* semi-narrative S1-7_05* narrative   S1-7_06 narrative   S1-7_07 semi-narrative S1-7_08 semi-narrative S1-7_09 narrative S1-7_10 narrative
S1-8_01 percent S1-8_02 table /percent S1-8_03 table /percent S1-8_04* semi-narrative   S1-8_05* narrative   S1-8_06 percent S1-8_07 narrative   S1-8_08 table /semi-narrative
S1-9_01 table /integer S1-9_02 table /percent. S1-9_03 integer /percent. S1-9_04 integer /percent. S1-9_05 integer /percent. S1-9_06 narrative
S1-10_01 semi-narrative S1-10_02 table S1-10_03 table /numerical S1-10_04* table /numerical
S1-11_01 semi-narrative S1-11_02 semi-narrative   S1-11_03 semi-narrative   S1-11_04 semi-narrative   S1-11_05 semi-narrative   S1-11_06 Table S1-11_07 narrative   S1-11_08 narrative 1-11_09 narrative   S1-11_10 narrative   S1-11_11 narrative
S1-12_01 percent S1-12_02* table /numerical S1-12_03 narrative
S1-13_01 table  S1-13_02 table /percent S1-13_03 table S1-13_04 table /decimal S1-13_05* table /percentage S1-13_06* table /decimal S1-13_07* table /percent
S1-14_01 percent   S1-14_02 integer   S1-14_03 integer   S1-14_04 integer S1-14_05 percent  S1-14_06 integer  S1-14_07 integer S 1-14_08* integer  S1-14_09* integer   S1-14_10* percent   S1-14_11* narrative   S1-14_12* integer
S1-15_01 percent  S1-15_02 percent  S1-15_03 table /numerical S1-15_04 semi-narrative
S1-16_01 percent S1-16_02 percent S1-16_03 narrative   S1-16_04* table /numerical S1-16_05* table /numerical   S1-16_06* percent   S1-16_07* narrative
Gender pay gap Annual total remuneration ratio Disclosure of contextual information necessary to understand data, how data has been compiled and other changes to underlying data that are to be considered Gender pay gap breakdown by employee category and/or country/segment [table] Gender pay gap breakdown by employee category and ordinary basic salary and complementary/variable components Remuneration ratio adjusted for purchasing power differences between countries Description of methodology used for calculation of remuneration ratio adjusted for purchasing power differences between countries
S1-17_01 table S1-17_02 table/integer S1-17_03 integer S1-17_04 integer S1-17_05 monetary   S1-17_06 narrative S1-17_07 narrative   S1-17_08 integer  S1-17_09 integer   S1-17_10 semi-narrative S1-17_11 monetary   S1-17_12 narrative   S1-17_13* narrative S1-17_14* integer
Ver datapoints ESRS S2
Nivel de alineación con la inclusión social de los DR que componen el ESRS S2 - Fuerza laboral en la cadena de valor La inclusión social en la cadena de valor consiste en generar oportunidades de empleo, formación y de desarrollo de grupos tradicionalmente excluidos a lo largo de las etapas del proceso de creación de productos y servicios: desde la producción hasta la distribución y comercialización.      Implica apostar por la formación en sostenibilidad de los socios proveedores y por compartir los mismos objetivos de crecimiento inclusivo, equidad e inclusión a lo largo de la cadena de valor.      También, de generar nuevas alianzas con proveedores de menor tamaño, que tienen un impacto social o que están integrados por personas en situación desfavorecida (pymes, empresas sociales, centros especiales de empleo, etc.)      La empresa se posiciona como un agente de cambio dentro de su cadena de valor impactando positivamente en sus socios y contribuyendo a un desarrollo más justo, inclusivo y sostenible para todos los involucrados en el desarrollo de sus productos y servicios.
83%
71%
95%
S2. SBM-3
S2-4
78%
S2-2
100%
S2-1
S2-5
S2-3
S2.SBM-3_01 semi-narrative S2.SBM-3_02 narrative S2.SBM-3_03 semi-narrative S2.SBM-3_04 narrative   S2.SBM-3_05 semi-narrative S2.SBM-3_06 narrative   S2.SBM-3_07 narrative   S2.SBM-3_08 narrative   S2.SBM-3_09 narrative
S2.MDR-P_01-06 MDR-P S2-1_01 narrative S2-1_02 narrative S2-1_03 narrative S2-1_04 narrative S2-1_05 semi-narrative S2-1_06 semi-narrative S2-1_07* semi-narrative S2-1_08 narrative S2-1_09 narrative S2-1_10* narrative S2-1_11* narrative
Policies to manage material impacts, risks and opportunities related to value chain workers [see ESRS 2 MDR-P] Description of relevant human rights policy commitments relevant to value chain workers Disclosure of general approach in relation to respect for human rights relevant to value chain workers Disclosure of general approach in relation to engagement with value chain workers Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts Policies explicitly address trafficking in human beings, forced labour or compulsory labour and child labour Undertaking has supplier code of conduct  Provisions in supplier codes of conudct are fully in line with applicable ILO standards Disclosure of whether and how policies are aligned with relevant internationally recognised instruments Enterprises that involve value chain workers Disclosure of explanations of significant changes to policies adopted during reporting year Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant
S2.MDR-P_07-08 - S2-2_01 narrative   S2-2_02 semi-narrative S2-2_03 narrative   S2-2_04 narrative   S2-2_05 narrative   S2-2_06 narrative   S2-2_07 narrative   S2-2_08 narrative   S2-2_09* narrative
S2-3_01 narrative   S2-3_02 narrative   S2-3_03 narrative S2-3_04 narrative S2-3_05 narrative   S2-3_06 semi-narrative S2-3_07 narrative S2-3_08* narrative S2-3_09* narrative   S2-3_10* semi-narrative S2-3_11* semi-narrative S2-3_12* Semi-narrative
Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has identified that it connected with a material negative impact on value chain workers Disclosure of specific channels in place for value chain workers to raise concerns or needs directly with undertaking and have them addressed Disclosure of processes through which undertaking supports or requires availability of channels Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured Disclosure of whether and how it is assessed that value chain workers are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place Statement in case the undertaking has not adopted a channel for raising concerns Disclosure of timeframe for channel for raising concerns to be in place Disclosure of whether and how value chain workers are able to access channels at level of undertaking they are employed by or contracted to work for Third-party mechanisms are accessible to all workers  Grievances are treated confidentially and with respect to rights of privacy and data protection Channels to raise concerns or needs allow for value chain workers to use them anonymously
S2.MDR-A_01-12 MDR-A   S2-4_01 narrative S2-4_02 narrative S2-4_03 narrative S2-4_04 narrative S2-4_05 narrative   S2-4_06 narrative S2-4_07 narrative   S2-4_08 narrative   S2-4_09 narrative S2-4_10 narrative   S2-4_11 narrative S2-4_12 narrative S2-4_13* narrative   S2-4_14* narrative   S2-4_15* narrative   S2-4_16* narrative   S2-4_17* semi-narrative   S2-4_18* narrative
S2.MDR-A_13-14 - S2.MDR-T_01-13 MDR-T S2-5_01 narrative   S2-5_02 narrative   S2-5_03 narrative 2-5_04* narrative S2-5_05* narrative   S2-5_06* narrative
Nivel de alineación con la inclusión social de los DR que componen el ESRS S3 - Comunidades afectadas La inclusión social en las comunidades afectadas consiste en asegurar que todas las personas, sin importar su origen, identidad o situación socioeconómica, tengan la posibilidad real de participar activamente y beneficiarse localmente de las oportunidades y recursos generados por la compañía. A través de la filantropía y la acción social estratégica, la empresa construye relaciones sólidas con las comunidades en las que opera, basadas en el respeto por la diversidad y el compromiso por el desarrollo colectivo. De esta manera, no sólo se genera valor social, sino que la empresa fortalece su licencia social para operar, mejora su reputación corporativa y se fortalece su sostenibilidad a largo plazo.
Ver datapoints ESRS S3
S3-1
67%
S3-5
90%
S3-3
S3-2
S3. SBM-3
S3-4
S2.MDR-T_14-19 - S3.SBM-3_01 semi-narrative S3.SBM-3_02 narrative S3.SBM-3_03 semi-narrative S3.SBM-3_04 semi-narrative S3.SBM-3_05 narrative S3.SBM-3_06 narrative S3.SBM-3_07 narrative   S3.SBM-3_08 narrative
S3.SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model
Disclosures to be reported if the undertaking has not adopted targets All affected communities who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 Description of types of affected communities subject to material impacts Type of communities subject to material impacts by own operations or through value chain Material negative impacts occurrence (affected communities)  Description of activities that result in positive impacts and types of affected communities that are positively affected or could be positively affected Description of material risks and opportunities arising from impacts and dependencies on affected communities Disclosure of whether and how the undertaking has developed an understanding of how affected communities with particular characteristics or those living in particular contexts, or those undertaking particular activities may be at greater risk of harm Disclosure of which of material risks and opportunities arising from impacts and dependencies on affected communities are impacts on specific groups
S3.MDR-P_01-06 MDR-P S3-1_01 narrative   S3-1_02 narrative   S3-1_03 narrative   S3-1_04 narrative  S3-1_05 narrative   S3-1_06 narrative   S3-1_07 narrative   S3-1_08* narrative   S3-1_09* narrative
S3.MDR-P_07-08 - S3-2_01 narrative   S3-2_02 semi-narrative S3-2_03 narrative   S3-2_04 narrative   S3-2_05 narrative   S3-2_06 narrative   S3-2_07 narrative   S3-2_08 narrative   S3-2_09* narrative
S3-3_10 narrative   S3-3_11 narrative   S3-3_12 narrative   S3-3_13 narrative S3-3_14 narrative   S3-3_15 semi-narrative S3-3_16 narrative   S3-3_17* narrative   S3-3_18* narrative   S3-3_19* semi-narrative S3-3_20* semi-narrative S3-3_21* semi-narrative
S3.MDR-A_01-12 MDR-A  S3-4_01 narrative   S3-4_02 narrative   S3-4_03 narrative   S3-4_04 narrative   S3-4_05 narrative   S3-4_06 narrative  S3-4_07 narrative   S3-4_08 narrative   S3-4_09 narrative S-4_10 narrative   S3-4_11 narrative  S3-4_12 narrative S3-4_13* narrative   S3-4_14* narrative S3-4_15* narrative   S3-4_16* narrative S3-4_17* narrative   S3-4_18* semi-narrative   S3-4_19* narrative
S3.MDR-A_13-14 - S3.MDR-T_01-13 MDR-T S3-5_01 narrative S3-5_02 narrative S3-5_03 narrative   S3-5_04* narrative S3-5_05* narrative S3-5_06* narrative
Ver datapoints ESRS S4
Nivel de alineación con la inclusión social de los DR que componen el ESRS S4 - Consumidores y usuarios finales Se genera inclusión social en los consumidores y usuarios finales cuando la empresa garantiza que todas las personas —sin importar su nivel económico, ubicación, capacidades u otras condiciones— puedan acceder a productos y servicios de manera segura, accesible y de calidad. Este enfoque impulsa el diseño de experiencias de consumo que respetan la diversidad, promueven la equidad adaptándose a las diferentes necesidades y capacidades, y protegen los derechos de los consumidores. Al adoptar prácticas de marketing inclusivo, la empresa no solo amplía su base de clientes, sino que también fortalece la confianza y fidelidad hacia su marca. La empresa contribuye activamente a construir una economía más inclusiva a la vez que amplía su negocio y genera más valor para sus clientes.
S4-3
86%
S4-2
S4-4
S4-1
84%
S4. SBM-3
S4-5
S4. SBM-3: Material impacts, risks and opportunities and their interaction with strategy and business model
S3.MDR-T_14-19 - S4.SBM-3_01 semi-narrative S4.SBM-3_02 narrative S4.SBM-3_03 semi-narrative S4.SBM-3_04 semi-narrative S4.SBM-3_05 narrative   S4.SBM-3_06 narrative S4.SBM-3_07 narrative   S4.SBM-3_08 narrative
Disclosures to be reported if the undertaking has not adopted targets All consumers and end-users who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 Description of types of consumers and end-users subject to material impacts Type of consumers and end-users subject to material impacts by own operations or through value chain Material negative impacts occurrence (consumers and end-users) Description of activities that result in positive impacts and types of consumers and end-users that are positively affected or could be positively affected Description of material risks and opportunities arising from impacts and dependencies on consumers and end-users Disclosure of whether and how understanding of how consumers and end-users with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed Disclosure of which of material risks and opportunities arising from impacts and dependencies on consumers and end-users are impacts on specific groups
S4.MDR-P_01-06 MDR-P S4-1_01 narrative   S4-1_02 narrative S4-1_03 narrative S4-1_04 narrative S4-1_05 narrative S4-1_06 narrative S4-1_07 narrative S4-1_08* narrative S4-1_09* narrative
S4.MDR-P_07-08 - S4-2_01 narrative   S4-2_02 semi-narrative S4-2_03 narrative S4-2_04 narrative   S4-2_05 narrative S4-2_06 narrative   S4-2_07 narrative S4-2_08* narrative   S4-2_09* semi-narrative
S4-3_01 narrative   S4-3_02 narrative   S4-3_03 narrative   S4-3_04 narrative S4-3_05 narrative   S4-3_06 semi-narrative S4-3_07 narrative   S4-3_08* narrative S4-3_09* narrative S 4-3_10* narrative   S4-3_11* semi-narrative S4-3_12* semi-narrative S4-3_13* integer
S4.MDR-A_01-12 MDR-A   S4-4_01 narrative   S4-4_02 narrative   S4-4_03 narrative   S4-4_04 narrative   S4-4_05 narrative   S4-4_06 narrative   S4-4_07 narrative   S4-4_08 narrative   S4-4_09 narrative   S4-4_10 narrative   S4-4_11 narrative   S4-4_12 narrative  S4-4_13* narrative   S4-4_14* narrative   S4-4_15* narrative   S4-4_16* narrative   S4-4_17* semi-narrative   S4-4_18* narrative
S4.MDR-A_13-14 - S4.MDR-T_01-13 MDR-T S4-5_01 narrative   S4-5_02 narrative   S4-5_03 narrative   S4-5_04* narrative S4-5_05* narrative   S4-5_06* narrative   S4.MDR-T_14-19 -