Modification de DR S2-4


== Actions pour les travailleurs de la chaîne de valeur - Fiche pratique S2-4 ==

== Objectif ==

* Comprendre les actions de l'entreprise pour gérer les incidences, risques et opportunités importants liés aux travailleurs de la chaîne de valeur
* Évaluer l'efficacité de ces actions

== Éléments clés à inclure ==

# Description des plans d'action et ressources
#* Conformément à ESRS 2 MDR-A
# Actions sur les incidences importantes
#* Prévention/atténuation des incidences négatives
#* Réparation des incidences réelles
#* Initiatives pour créer des incidences positives
#* Suivi et évaluation de l'efficacité des actions
# Processus de détermination des actions
#* Méthode pour identifier les mesures nécessaires et appropriées
#* Actions spécifiques (achats, renforcement des capacités, collaborations)
#* Procédures de réparation et évaluation de leur efficacité
# Gestion des risques et opportunités
#* Actions pour atténuer les risques importants
#* Mesures pour saisir les opportunités importantes
#* Évaluation de l'efficacité des actions
# Prévention des incidences négatives
#* Vigilance sur les pratiques de l'entreprise (ex: achats, utilisation des données)
#* Gestion des tensions entre prévention et autres pressions
# Problèmes graves signalés
#* Incidents en matière de droits de l'homme dans la chaîne de valeur
# Allocation des ressources
#* Informations sur les ressources dédiées à la gestion des incidences

== Points d'attention ==

* Inclure des actions prévues, en cours et réalisées
* Expliquer comment l'efficacité des actions est mesurée dans la pratique
* Faire le lien avec les cibles fixées (ESRS 2 MDR-T) si pertinent
* Donner des exemples concrets d'actions et de leurs résultats
* Préciser comment les actions s'intègrent dans la stratégie globale de l'entreprise

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B - ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to undertaking with less  than 750 employees
|-
|S2.MDR-A_01-12
|S2
|S2-4
|31
|
|Action plans and  resources to manage its material impacts, risks, and opportunities related to  value chain workers [see ESRS 2 - MDR-A]
|MDR-A
|
|
|
|2 years
|-
|S2-4_01
|S2
|S2-4
|32  a 
|AR 38
|Description of  action planned or underway to prevent, mitigate or remediate material  negative impacts on  value chain  workers  
|narrative
|
|
|
|2 years
|-
|S2-4_02
|S2
|S2-4
|32  b
|
|Description of  whether and how action to provide or enable remedy in relation to an actual  material impact
|narrative
|
|
|
|2 years
|-
|S2-4_03
|S2
|S2-4
|32  c
|AR 39
|Description of  additional initiatives or processes with primary purpose of delivering  positive impacts for value chain workers 
|narrative
|
|
|
|2 years
|-
|S2-4_04
|S2
|S2-4
|32  d
|AR 33 - AR 35
|Description of  how effectiveness of actions or initiatives in delivering outcomes for value  chain workersis tracked and assessed 
|narrative
|
|
|
|2 years
|-
|S2-4_05
|S2
|S2-4
|33  a
|AR 29
|Description of  processes to identifying what action is needed and appropriate in response to  particular actual or potential material negative impact on  value chain workers  
|narrative
|
|
|
|2 years
|-
|S2-4_06
|S2
|S2-4
|33  b
|
|Description of  approach to taking action in relation to specific material negative impacts  on value chain workers  
|narrative
|
|
|
|2 years
|-
|S2-4_07
|S2
|S2-4
|33  c
|
|Description of  approach to ensuring that processes to provide or enable remedy in event of  material negative impacts on  value  chain workers  are available and  effective in their implementation and outcomes 
|narrative
|
|
|
|2 years
|-
|S2-4_08
|S2
|S2-4
|34  a
|AR 40 - AR 41,  AR 43
|Description of  what action is planned or underway to mitigate material risks arising from  impacts and dependencies on  value  chain workers  and how effectiveness is  tracked 
|narrative
|
|
|
|2 years
|-
|S2-4_09
|S2
|S2-4
|34  b
|
|Description of  what action is planned or underway to pursue material opportunities in  relation to  value chain workers  
|narrative
|
|
|
|2 years
|-
|S2-4_10
|S2
|S2-4
|35
|AR 32
|Disclosure of  whether and how it is ensured that own practices do not cause or contribute  to material negative impacts on value chain workers  
|narrative
|
|
|
|2 years
|-
|S2-4_11
|S2
|S2-4
|36
|
|Disclosure of  severe human rights issues and incidents connected to upstream and downstream  value chain 
|narrative
|
|
|SFDR
|2 years
|-
|S2-4_12
|S2
|S2-4
|38
|
|Disclosure of  resources allocated to management of material impacts 
|narrative
|
|
|
|2 years
|-
|S2-4_13
|S2
|S2-4
|AR  30
|
|Disclosure of  whether and how undertaking seeks to use leverage with relevant business  relationships to manage material negative impacts affecting value chain  workers  
|narrative
|
|V
|
|2 years
|-
|S2-4_14
|S2
|S2-4
|AR  31
|
|Disclosure of  how participation in industry or multi-stakeholder initiative and  undertaking's own involvement is aiming to address material impacts 
|narrative
|
|V
|
|2 years
|-
|S2-4_15
|S2
|S2-4
|AR  36 a
|
|Disclosure of  whether and how value chain workers and legitimate representatives or their  credible proxies play role in decisions regarding design and implementation  of programmes or processes 
|narrative
|
|V
|
|2 years
|-
|S2-4_16
|S2
|S2-4
|AR  36 b
|
|Information  about intended or achieved positive outcomes of programmes or processes  for  value chain workers  
|narrative
|
|V
|
|2 years
|-
|S2-4_17
|S2
|S2-4
|AR  37
|
|Initiatives or  processes whose primary aim is to deliver positive impacts for  value chain workers  are designed also to support achievement of  one or more of Sustainable Development Goals
|semi-narrative
|
|V
|
|2 years
|-
|S2-4_18
|S2
|S2-4
|AR  44
|
|Description of  internal functions that are involved in managing impacts and types of action  taken by internal functions to address negative and advance positive  impacts 
|narrative
|
|V
|
|2 years
|}