Kapitel 6 Værdikæden
6.2
Information om værdikæden
Annex 2 til ESRS-standarderne indeholder definitioner af henholdsvis værdikæden, værdikædens aktører og forretningsforbindelser, som er medtaget nedenfor:
Væsentlige definitioner
Value chain – The full range of activities, resources and relationships related to the un- dertaking's business model and the external environment in which it operates.
A value chain encompasses the activities, resources and relationships the undertaking uses and relies on to create its products or services from conception to delivery, con- sumption and end-of-life. Relevant activities, resources and relationships include: i. those in the undertaking's own operations, such as human resources; ii. those along its supply, marketing and distribution channels, such as materials and ser- vice sourcing and product and service sale and delivery; and iii. the financing, geographical, geopolitical and regulatory environments in which the un- dertaking operates. Value chain includes actors upstream and downstream from the undertaking. Actors up- stream from the undertaking (e.g., suppliers) provide products or services that are used in the development of the undertaking's products or services. Entities downstream from the undertaking (e.g., distributors, customers) receive products or services from the un- dertaking.
ESRS use the term "value chain" in the singular, although it is recognised that undertak- ings may have multiple value chains.
Actor in the value chain – Individuals or entities in the upstream or downstream value chain. The actor is considered downstream from the undertaking (e.g., distributors, cus- tomers) when it receives products or services from the undertaking; it is considered up- stream from the undertaking (e.g., suppliers) when it provides products or services that are used in the production of the undertaking's own products or services. Business relationship – The relationships the undertaking has with business partners, en- tities in its value chain, and any other non-State or State entity directly linked to its busi- ness operations, products or services. Business relationships are not limited to direct con- tractual relationships. They include indirect business relationships in the undertaking's value chain beyond the first tier, and shareholding positions in joint ventures or invest- ments.
Som det fremgår af ovennævnte definitioner, omfatter værdikæden såvel upstream- og downstream-aktører og deres aktiviteter.
VCIG, afsnit 2
Det er vigtigt at bemærke, at værdikæden (eller værdikæderne) begrænser sig til det, der har re- lation til virksomhedens egne aktiviteter, samt upstream- og downstream-aktiviteter i værdikæ- den. Dvs. at en virksomhed fx ikke skal tage stilling til leverandørforhold, der ikke har indflydelse på virksomhedens egne aktiviteter.
Standarden nævner eksplicit, at fokus skal være på aktører, hvor væsentlige IRO'er sandsynligvis opstår. Det omfatter:
Fokus på væsentlige IRO'er
► Aktører som er forbundet med de led i kæden, der medfører væsentlige IRO'er.
► De aktører, hvormed virksomhedens forretningsmodel er forbundet med afhængigheder, og dermed giver anledning til risici og muligheder for virksomheden.
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