Kapitel 6 Værdikæden
6.4
Value chain map
Nedenstående tabel omfatter en oversigt over oplysningskrav i de ikke-sektorspecifikke standar- der, der kræver information om værdikæden. Oversigten omhandler ikke eventuelle virksomheds- specifikke oplysninger i henhold til ESRS 1.11, og det er eksplicit nævnt, at virksomheden har ansvaret for at identificere virksomhedsspecifikke oplysninger, som giver brugeren en bedre for- ståelse af virksomhedens væsentlige IRO'er og/eller for at kunne overholde de kvalitative krav til information.
VCIG.184
The above table should be read with the following additional notes for those DRs marked with the following symbol: ◘
8 The standard ESRS S3 Affected communities covers a group of people who may also be part of the undertaking's upstream and downstream VC when they also have business relationships with the undertaking. 9 Some consider DR S1-7 as requiring information about the VC; however, these employees are part of own workforce and therefore own operations. 10 Coverage of VC information does not necessarily mean collection of data from actors in the value chain. See paragraphs 156 to 160 above. 11 Coverage of VC information does not necessarily mean collection of data from actors in the value chain. See paragraphs 156152 to 160 above. 12 The SFDR regulation has been open for consultation, and changes may follow.
100 | Indsigt i bæredygtighedsrapportering | EY
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