ISS AS
ESRS disclosure: ESRS S2 \ DR S2-1 \ Paragraph AR 12
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- Provide a detailed explanation of any significant changes to the policies adopted during the reporting year, specifically in relation to Disclosure Requirement S2-5. This should include the process for setting targets concerning the management of material negative impacts, the advancement of positive impacts, and the management of material risks and opportunities. Additionally, clarify whether and how the undertaking engaged directly with workers in the value chain, their legitimate representatives, or credible proxies with insight into their situation, as outlined in Disclosure Requirement S2-1. Include any new expectations for suppliers or new approaches to due diligence and remedy.
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Question Id: S2-1_10
Our actions to mitigate negative impacts to supply chain workers described above are applicable across our operations and the metrics used for tracking are considered appropriate. We have therefore not adopted or plan to adopt specific targets in this regard.
Report Date: 4Q2024Relevance: 35%
- Provide a detailed description of the actions that are currently being taken, planned, or underway to prevent or mitigate material negative impacts on value chain workers. Include the approaches to managing material risks and pursuing material opportunities related to value chain workers, as well as the effectiveness of these actions.
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Question Id: S2-4_01
In our Supplier Code of Conduct and our Supply Chain Policy, we lay down a set of minimum requirements, including on working conditions and equal treatment, that all suppliers must adhere to by signing up to ISS Supplier Code of Conduct or by having in place own policies of at least the same standard as the ISS Supplier Code of Conduct. It also defines our expectations and requirements towards suppliers in terms of human rights emphasising our expectation that suppliers comply with international standards such as the UN Guiding Principles on Business and Human Rights. Human trafficking, forced labour and child labour are explicitly addressed in our Supplier Code of Conduct and our Supply Chain Policy and are subject to requirements to establish and maintain due diligence processes for these severe human rights areas. Our supply chain policies described above are supported by a detailed set of internal procurement standards setting out requirements that our procurement and supplier engagement process must comply with. At the core is our risk categorisation of our suppliers. Our risk categorisation considers the type of goods and services provided, the environment in which goods and services are delivered as well as geographical risks and potential customer impact. From these criteria suppliers are grouped in high, medium and low risk categories, which determines activities undertaken during each supplier lifecycle phase: Vetting, Contracting, On-boarding, Operations and Off-boarding.
Report Date: 4Q2024Relevance: 85%