{
  "node_id": "eu-esrs-s2-value-chain-workers",
  "title": "European Sustainability Reporting Standards S2 (ESRS S2) - Workers in the Value Chain",
  "domain": "Sustainability & ESG",
  "version": "1.0.0",
  "last_updated": "2026-05-24",
  "bluf": "ESRS S2 requires undertakings under the CSRD to disclose how they affect workers in their upstream and downstream value chain and how material impacts, risks and opportunities are managed. It covers the consideration of value-chain workers in strategy (SBM-2, SBM-3), policies (S2-1), engagement processes (S2-2), remediation and grievance channels (S2-3), action taken on material impacts (S2-4), and measurable targets (S2-5).",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "csrd-eu-sustainability",
    "eu-esrs-s1-workforce",
    "eu-csddd-corporate-sustainability-due-diligence-2024-1760",
    "ilo-core-conventions"
  ],
  "primary_citations_count": 6
}