What European Sustainability Reporting Standards S2 (ESRS S2) - Workers in the Value Chain requires
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).
Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772
SHA-256 integrity: 4fdfc0579aef9a50492ac9320ae53bfc822376d8d9e26e21d9d01e279bcb0cdf
Primary Citations — 6 traced to source
- ESRS S2, Disclosure Requirement S2-1 - Policies related to value chain workers
- ESRS S2, Disclosure Requirement S2-2 - Processes for engaging with value chain workers about impacts
+ 4 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-esrs-s2-value-chain-workers.json — 6-field metadata
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