ESG: Labor & Employment

ESG: Labor & Employment:
Own Workforce

1. working conditions including secure employment, working time, adequate wages, social dialogue; freedom of association, the existence of works councils and the information, consultation and participation rights of workers; collective bargaining, including the rate of workers covered by collective agreements; work-life balance; and health and safety.
2. equal treatment and opportunities for all, including: gender equality and equal pay for work of equal value; training and skills development; employment and inclusion of persons with disabilities; measures against violence and harassment in the workplace; and diversity.
3. other work-related rights, including: child labour; forced labour; adequate housing; and privacy.

Policies related to own workforce:

• Processes for engaging with own workers and workers representatives about impacts
• Processes to remediate negative impacts & channels for own workers to raise concerns
• Taking action on material impacts and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions and approaches
• Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities
• Characteristics of undertakings’ employees and non-employees in the undertaking’s own workforce
• Collective bargaining coverage and social dialogue
• Diversity metrics
• Adequate wages
• Social protection
• Persons with disabilities
• Training & skills development metrics
• Healthy & safety metrics
• Work-life balance
• Remuneration metrics (pay gap and total remuneration)
• Incidents, complaints and severe human rights impacts

Workers in the Value Chain

1. working conditions (for example, secure employment, working time, adequate wages, social dialogue, freedom of association, including the existence of work councils, collective bargaining, work-life balance and health and safety);
2. equal treatment and opportunities for all (for example, gender equality and equal pay for work of equal value, training and skills development, the employment and inclusion of persons with disabilities, measures against violence and harassment in the workplace, and diversity);
3. other work-related rights (for example, child labour, forced labour, adequate housing, water and sanitation and privacy).

Disclosure requirements include:

• Policies relating to value chain workers
• Processes for engaging with value chain workers about impacts
• Processes to remediate negative impacts & channels for value chain workers to raise concerns
• Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
• Targets related to managing material negative impacts, advancing positive impacts, and
• managing material risks and opportunities

ESG: Labour & Employment:
Coverage Included

Our regulatory content in C2P is historically comprehensive with a robust QA process to ensure quality, consistency and accuracy. Below is a high level summary of our coverage for this content area:

• UN: Guiding Principles on Business and Human Rights, Guidance Document, March 2011
• OECD: Multinational Enterprises on Responsible Business Conduct in a Global Context, Guidance Document, June 2023
• ILO: Forced Labour Convention No. 29, 1930
• ILO: Child Labour Forced Labour and Youth Employment, Declaration, November 2017
• Council of Europe: Protection of Human Rights and Fundamental Freedoms, Convention,
• 1950
• EU: Sustainability Reporting Standards, Regulation, July 2023