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Social

This category deals with all disclosure obligations in connection with the company's impact on employees and affected people (groups).

S1 - Own Workforce

If material, companies must disclose their positive/negative impacts on their own workforce, e.g. in relation to working conditions, equal treatment and opportunities for all, and other labor-related rights such as child and forced labor. They must also disclose the risks, opportunities and financial impacts that may arise from reliance on their own workforce.

 

If immaterial, the company must disclose whether and how it has reviewed its assets/activities to determine the actual/potential impacts, risks and opportunities for its own workforce. Disclosure requirements if immaterial.

1. strategy, measures and objectives

  • S1-1 Policies relating to own workforce

Policies for managing impacts on employees, including risks and opportunities and prevention of occupational accidents, commitments under the human rights policy

 

  • S1-2 Processes for engaging with its workforce

Disclosure of how the perspectives of the workforce are incorporated into decision-making and steps taken to engage vulnerable/marginalized groups in the workforce

 

  • S1-3 Processes for remediating negative impacts

Procedures for addressing adverse impacts/channels for raising concerns, tracking and monitoring issues raised

 

  • S1-4 Taking action on significant impacts

Prevention, mitigation and remediation of negative impacts, measures to achieve positive impacts for the workforce & allocation of resources to manage significant impacts

 

 

2. Employee and non-employee characteristics

  • S1-6 Characteristics of employees

Total number, breakdown by gender, type of employment, turnover rate, methods used and contextual information

  • S1-7 Characteristics of non-employees

Total number, type of employment, relationship to the company, work performed, methods used and contextual information

  • S1-8 Collective bargaining and social dialog

Scope of collective bargaining agreements and participation of employees in social dialog, existence of agreements at EEA/global level

 

3. Social and health metrics

  • S1-9 Diversity metrics

Gender distribution (top management), distribution of employees by age group: < 30 years; 30-50 years & > 50 years

  • S1-10 Appropriate wages

Appropriate wages & breakdown of affected employees by country

  • S1-11 Social protection

Social protection against loss of income for employees

  • S1-12 People with disabilities

Percentage of employees with disabilities

 

  • S1-13 Training and qualification

Training and qualification for employees

 

  • S1-14 Health and safety indicators

Extent to which own workforce is covered by the health and safety management system, number of incidents related to work-related injuries, illnesses and fatalities

 

  • S1-15 Work-life balance indicators

Entitlement to and take-up of leave for family reasons by employees (breakdown by gender)

 

  • S1-16 Remuneration indicators

Gender pay gap & total annual remuneration Ratio of the highest remuneration to the median total annual remuneration of all employees

 

  • S1-17 Incidents and grievances

Work-related incidents, grievances and impacts on human rights

S2 - Workers in the Value Chain

If material, companies must disclose their overall approach to identifying and addressing material actual and potential impacts on workers in the value chain, e.g., on working conditions (including decent wages, social dialogue, collective bargaining, work-life balance), equal treatment and opportunities for all (including persons with disabilities, harassment) and other labor-related rights.

 

If they are immaterial, companies must establish disclosure requirements that enable users of the sustainability statement to understand the material impacts on employees in the value chain. This is done by looking at the company's own operations and value chain, including its products and services, as well as its business relationships.

1. Strategy, Measures and Objectives

  • S2-1 Measures for workers in the value chain (VCW)

Identification, assessment and management of significant impacts on value chain workers, including human rights, labor rights, child labor, fair remuneration and remediation of human rights abuses

  • S2-2 Processes for engaging with workers in the value chain on impacts

VCW representatives in relation to actual/potential impacts, incl. stage, nature and frequency of engagement, role responsibilities + capacity building opportunities, Global Framework Agreements (GFA)

 

  • S2-3 Procedures for addressing adverse impacts and channels for workers in the value chain to raise concerns

Available channels for workers to raise concerns, including grievance mechanisms, follow-up and monitoring of issues raised and stakeholder engagement

2. Planned Actions

  • S2-4 Actions taken regarding significant impacts on VCW and approaches to managing significant risks and pursuing significant opportunities related to workers in the value chain and the effectiveness of these actions

Actions taken, including action plans, resource allocations, dependencies, prevention of (sexual) harassment, forced and child labor, risk management approaches + Evaluation of the effectiveness of these actions

 

 

3. Time-bound Management

  • S2-5 Objectives relating to the management of significant negative impacts, the promotion of positive impacts and the management of significant risks and opportunities

Time-bound and results-oriented objectives related to reducing negative impacts and promoting positive impacts, including a process for setting targets, providing a living wage to VCWs, tracking performance and identifying lessons/improvements

S3 - Affected Communities

If material, companies must disclose whether and how the actual/potential impacts on affected communities stem from or relate to the company's strategy/business models and whether/how they are adapting as a result. They must disclose the types of communities affected by material impacts through their own operations or through their upstream and downstream value chain.

 

If they are immaterial, the company must disclose how it has assessed its assets/activities and upstream and downstream value chain to determine the actual/potential impacts, risks and opportunities for the affected communities.

1. Strategy, Measures and Objectives

  • S3-1 Policies with regard to affected communities

Relevant human rights policy commitments to affected communities and indigenous peoples (UN Guiding Principles on Business and Human Rights, measures to uphold human rights).

 

  • S3-2 Processes for engaging with affected communities on impacts

Consideration of the perspectives of affected communities in decision-making processes, engagement phase of affected communities, respect for the special rights of indigenous peoples

 

  • S3-3 Processes for addressing adverse impacts and channels for affected communities to raise concerns

Processes for addressing adverse impacts, channels for affected communities, support for availability of channels, assessment of awareness and trust in channels

2. Management and Material Risks

  • S3-4 Actions taken to address material impacts, approaches to managing material risks, follow-up on material opportunities and effectiveness of these actions

Actions taken to address material impacts, risks and opportunities, processes for identifying and taking action in response to adverse impacts, allocation of resources and reporting of salient human rights issues and incidents

 

3. Time-bound Management

  • S3-5 Objectives related to managing significant negative impacts, promoting positive impacts, managing significant risks and opportunities

Time-bound and results-oriented targets, process for setting targets, including engaging affected communities, tracking performance against targets and lessons learned

S4 - Users and Endconsumers

If material, companies must disclose whether their products are inherently harmful, whether the services may have a potential negative impact on their privacy rights (personal data), whether they are dependent on the accuracy and accessibility of the product (product labels and manuals), and whether they are suitable for consumers who are particularly vulnerable to health or privacy impacts.

 

If they are immaterial, the company must indicate whether and how it has reviewed its assets/activities to identify its actual and potential risks, opportunities and dependencies in relation to consumers and end users.

1. Strategy, Measures and Objectives

  • S4-1 Policies related to consumers and end-users

Policies to identify, manage and remedy significant impacts on consumers/end-users, respect human rights and engage consumers/end-users (+ ILO and OECD guidelines)

 

  • S4-2 Processes for consumer and end-user engagement on impacts

Process for engagement on actual/potential impacts on consumers and end-users, stages of engagement, steps required to gain insights into the perspectives of consumers who may be marginalized

 

  • S4-3 Procedures for remediating negative impacts and channels for consumers to raise concerns

Procedures for remediation where the company has contributed to a significant negative impact, specific channels for raising concerns/needs + tracking/monitoring of issues raised

  • S4-4 Taking action on material impacts on consumers/end users, approaches to managing material risks, tracking material opportunities and the effectiveness of these actions

Approach to managing significant negative impacts & contribution to business relationships to manage them (e.g. with commercial leverage or training on sales practices), reporting of human rights issues and incidents

 

2. Metrics and Targets

  • S4-5 Objectives related to managing significant negative impacts, promoting positive impacts and managing significant risks/opportunities.

The intended outcomes to be achieved in the lives of consumers and end-users, stability of definitions/methods to enable comparability, clear definition of reference standards (e.g. code of conduct, industry codes, etc.) + Setting short, medium and long-term targets

ESRS Categories

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Fundamentals

This section describes the relationship between CSRD and ESRS as well as the materiality analysis and the necessary steps in the event of the materiality of an asset.

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Environment

This category deals with all disclosure requirements in connection with the company's impact on the environment.

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Governance

This category deals with all disclosure obligations in connection with the management and control of the company.

Taking sustainable paths

Climcycle can be used in the front and back office. We support you during implementation and use with experienced consultants and experts.

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