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 account of the actions currently planned or being implemented to mitigate material risks associated with impacts and dependencies on value chain workers. Additionally, explain the methods employed to monitor and assess the effectiveness of these actions in practice.
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Question Id: S2-4_08
Our baseline audit program conducted by our Group Internal Audit function provides internal assurance around the application and effectiveness of key elements of our vetting and contracting requirements. Further, we track LTIF (Lost Time Injury Frequency) for our subcontractors as the key indicator for the effectiveness of our actions to mitigate potential negative health & safety impact to supply chain workers. LTIF is the frequency of incidents relative to the activity level measured as worked hours by subcontractors.
Report Date: 4Q2024Relevance: 85%