Interactions with other ESRS: ESRS Pollution, ESRS S1 Own workforce, ESRS S3 Affected communities, ESRS S4 Consumers and end-users, ESRS 1 General Requirements, ESRS General disclosures
Additional information
Definitions of key terminology
1. Workers in the value chain: An individual performing work in the value chain of the undertaking, regardless of the existence or nature of any contractual relationship with that undertaking. In the ESRS, the following is included in the scope of workers in the value chain: all workers in the undertaking’s upstream and downstream value chain who are or can be materially impacted by the undertaking, this includes impacts that are caused or contributed to by the undertaking and those which are directly linked to its own operations, products, or services through its business relationships. This includes all workers who are not included in the scope of “own workforce”. 2. Working conditions: Working conditions refer to the working environment and aspects of an employee’s terms and conditions of employment. This cover refers such matters as: the organization of work and work activities; training, skills and employability; health, safety and well-being; and working time and work-life balance. 3. Equal treatment: The principle of equal treatment is a general principle of European law which presupposes that comparable situations or parties in comparable situations are treated in the same way. There shall be no direct or indirect discrimination based on criteria such as gender, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation. In the context of the present standard, own workforce has the same rights to receive the same treatment and not to be discriminated either directly or indirectly against on the basis of protected grounds such as gender, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation. 4. Equal opportunities: Equal opportunities refer to an equal and nondiscriminatory access to, among individuals, of opportunities for education, training, employment, career development and the exercise of power without their being disadvantaged on the basis of criteria such as gender, racial or ethnic origin, nationality, religion or belief, disability, age or sexual orientation. 5. Affected communities: People or group(s) living or working in the same area that has been or may be affected by a reporting undertaking’s operations or through its value chain. Affected communities can range from those living adjacent to the undertaking’s operations (local communities) to those living at a distance. Affected communities include actually and potentially affected indigenous people. 6. Economic, social and cultural rights: Economic social and cultural rights (ESCR) include the rights to adequate food, to adequate housing, to education, to health, to social security, to take part in cultural life, to water and sanitation, and to work.
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