ISS AS
ESRS disclosure: ESRS ESRS 2 \ DR GOV-4
Tags Tree
- Provide a comprehensive mapping of the information contained within your sustainability statement pertaining to the due diligence process, as mandated by Disclosure Requirement GOV–4.
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Question Id: GOV-4_01
The sustainability statement pertaining to the due diligence process includes the following core elements:
Embedding due diligence in governance, strategy and business model
- Sustainability Statement: Strategy p. 58 and p. 63
Engaging with affected stakeholders in all key steps of the due diligence
- Sustainability Statement: Overall stakeholder engagement p. 59, Customers p. 59, Employees p. 67-68, Labour organisations p. 68, Value chain workers p. 79, Suppliers p. 97
Identifying and assessing adverse impacts
- Sustainability Statement: Double materiality assessment p. 64, Customer engagement survey p. 64, MyVoice survey, Safety Survey and Diversity Census p. 68, Supplier vetting p. 79-86
Taking action to address adverse impacts
- Sustainability Statement: Actions in regard to employees p. 69-72, value chain workers p. 79-80, end-users p. 82 and climate p. 84-85
Tracking the effectiveness of these efforts and communicating
- Sustainability Statement: Internal management reporting p. 55-56, Speak-up channel p. 96
Report Date: 4Q2024Relevance: 90%
- Provide a detailed account of how your company's significant negative and positive impacts influence, or are expected to influence, individuals or the environment, in accordance with Disclosure Requirement SBM-3 concerning material impacts, risks, and opportunities and their interaction with your strategy and business model.
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Question Id: SBM-3_04
On average, unskilled persons belong to more vulnerable groups of people often at the edge of labour markets. This means that our business activities have the potential to positively impact and influence the lives of persons that can have difficulty finding a foothold in labour markets and offer opportunities for progression and prosperity for the benefit of themselves, their families and societies in general. But it also means that our most important resource – our people – are at greater risk of being exploited with the therefrom following negative consequences. Low barriers of entry in terms of skill levels also means that being replaced is relatively easier.
Report Date: 4Q2024Relevance: 60%