Does the undertaking disclose the process for setting targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities, including whether and how it engaged directly with workers in the value chain, their legitimate representatives, or credible proxies with insight into their situation? Additionally, does the undertaking explain whether and how value chain workers affected by these impacts can access channels at the level of the undertaking they are employed by or contracted to work for, as outlined in Disclosure Requirement ESRS S2-3?

Question

Accepted Answer

The targets have been set directly relating to value chain workers, such as aiming to reduce negative or advancing positive impacts, or to manage our material risks and opportunities. We have defined a process for setting targets relating to human rights due diligence, but we have not engaged directly with value chain workers, their legitimate representatives, or credible proxies, in setting them, nor in tracking the performance, or in identifying lessons or improvement as a result of our performance.

GN Store Nord

ESRS disclosure: S2-3_09

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