Does the undertaking disclose whether all value chain workers who are likely to be materially impacted by the undertaking, including those affected through its operations, products, services, and business relationships, are included in the scope of its disclosure under ESRS 2? Furthermore, in cases of material negative impacts, does the undertaking specify whether these impacts are (i) widespread or systemic in the contexts where it operates or maintains business relationships, such as child or forced labor in specific supply chains, or (ii) related to individual incidents or specific business relationships, such as industrial accidents or oil spills? Additionally, does the undertaking consider impacts on value chain workers that may arise from the transition to greener and climate-neutral operations, including those associated with innovation, restructuring, mine closures, increased mineral mining for sustainable economy transitions, and solar panel production?

Question

Accepted Answer

As outlined in URW’s Human Rights Policy, human rights risks are captured in the annual Group risk assessment. The purpose of URW’s human rights due diligence is to ensure that URW effectively identifies, assesses and addresses potential human rights risks and impacts associated with its operations, when deemed necessary and material through a risk assessment. It is based on multiple complementary internal mechanisms and aims to align with international standards to promote respect for human rights and uphold the Group’s corporate responsibility. The Group’s annual risk reviews address human rights impacts particularly through human resources and compliance risks. URW strives to conduct a materiality analysis covering all the Group’s operations and potential human rights impacts, considering local laws, regulations and socio-political conditions.

Unibail-Rodamco-Westfield

ESRS disclosure: S2.SBM-3_05

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