Kapitel 5 Dobbelt væsentlighed er styrende for rapporteringen
Bæredygtighedsforhold omfattet af væsentlighedsvurdering for ESRS S- standarder (sociale forhold) Nedenstående tabel opsummerer, hvilke bæredygtighedsforhold der er omfattet af de fire em- nespecifikke 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 ▪ 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
Equal treatment and opportunities of all
▪
Other work-related rights
Child labour Forced labour
▪
▪
▪
Adequate housing
▪
Privacy
▪
ESRS S2
Workers in the value chain
Working conditions
Secure employment
▪
▪
Working time
▪
Adequate wages Social dialogue
▪
▪
▪ Freedom of association, including the existence of works councils ▪ Collective bargaining ▪ Work-life balance ▪ Health and safety ▪ 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
Equal treatment and opportunities of all
▪
Other work-related rights
Child labour Forced labour
▪
▪
▪
Adequate housing Water and sanitation
▪
▪
Privacy
▪
72 | Indsigt i bæredygtighedsrapportering | EY
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