Has the undertaking disclosed whether all value chain workers, who are likely to be materially impacted by the undertaking, including those connected with its own operations, value chain, products, services, and business relationships, are included in the scope of its disclosure under ESRS 2 SBM-3 paragraph 48? Furthermore, has the undertaking provided information on any material risks and opportunities arising from impacts and dependencies on these value chain workers?

Question

Accepted Answer

We have assessed IROs related to workers in our value chain, focusing primarily on our first-tier suppliers’ workers but also workers further out in our supply chain, by using industry knowledge and internal knowledge based on our engagement in various forums. Workers in our value chain who are likely to be materially impacted by our operations and business relationships are included in the scope of our disclosures.

Orsted

ESRS disclosure: S2.SBM-3_07

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