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 processes employed to identify necessary and appropriate actions in response to actual or potential material negative impacts on value chain workers. Include approaches to managing material risks, pursuing material opportunities, and evaluating the effectiveness of these actions.
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Question Id: S2-4_05
We may indirectly have negative impact on supply chain workers through the business relationships we maintain with our suppliers as explained above. Our actions to address these potential indirect negative impacts are centered around our supply chain due diligence and assurance practices deployed through our Procurement function. 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: 80%