Kapitel 5 Dobbelt væsentlighed er styrende for rapporteringen
Bæredygtighedsspørgsmål omfattet af væsentlighedsvurdering for ESRS S-standarder (sociale forhold) Nedenstående tabel opsummerer, hvilke bæredygtighedsspørgsmål der er omfattet af de fire emnespecifikke standarder for sociale forhold (ESRS 1.AR16):
Topical ESRS ESRS S1
Topic
Sub-topic
Sub-sub-topics
Own work- force
► Working conditions
► 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 rate of workers covered by collective agreements
► Work-life balance ► Health and safety
► Equal treatment and opportunities of all
► 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 ► Diversity
► Other work-related rights
► Child labour ► Forced labour ► Adequate housing ► Privacy ► Secure employment ► Working time
ESRS S2
Workers in the value chain
► Working conditions
► Adequate wages ► Social dialogue ► Freedom of association, including the existence of works councils ► Collective bargaining
► Work-life balance ► Health and safety
► Equal treatment and opportunities of all
► 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 ► Diversity
► Other work-related rights
► Child labour ► Forced labour ► Adequate housing ► Water and sanitation ► Privacy
EY | Indsigt i bæredygtighedsrapportering | 69
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