Modification de DR S1-4


== Actions sur les effectifs - Fiche pratique S1-4 ==

== Objectif ==
Permettre de comprendre les actions de l'entreprise pour gérer les incidences, risques et opportunités importants liés à ses effectifs, ainsi que 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
# 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: achat, utilisation des données)
#* Gestion des tensions entre prévention et autres pressions
# 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
|-
|S1.MDR-A_01-12
|S1
|S1-4
|37
|
|Action plans and  resources to manage its material impacts, risks, and opportunities related to  its own workforce [see ESRS 2 - MDR-A]
|MDR-A
|
|
|
|1 year
|-
|S1-4_01
|S1
|S1-4
|38  a
|AR 42
|Description of  action taken, planned or underway to prevent or mitigate negative impacts on  own workforce  
|narrative
|
|
|
|1 year
|-
|S1-4_02
|S1
|S1-4
|38  b
|
|Disclosure on  whether and how action has been taken to provide or enable remedy in relation  to actual material impact
|narrative
|
|
|
|1 year
|-
|S1-4_03
|S1
|S1-4
|38  c
|AR 42
|Description of  additional initiatives or actions with primary purpose of delivering positive  impacts for own workforce
|narrative
|
|
|
|1 year
|-
|S1-4_04
|S1
|S1-4
|38  d
|AR 38 - AR 39
|Description of  how effectiveness of actions and initiatives in delivering outcomes for own  workforce is tracked and assessed 
|narrative
|
|
|
|1 year
|-
|S1-4_05
|S1
|S1-4
|39
|AR 34
|Description of  process through which it identifies what action is needed and appropriate in  response to particular actual or potential negative impact on own  workforce  
|narrative
|
|
|
|1 year
|-
|S1-4_06
|S1
|S1-4
|40  a
|AR 44 - AR 45,  AR 47
|Description of  what action is planned or underway to mitigate material risks arising from  impacts and dependencies on own workforce   and how effectiveness is tracked 
|narrative
|
|
|
|1 year
|-
|S1-4_07
|S1
|S1-4
|40  b
|
|Description of  what action is planned or underway to pursue material opportunities in  relation to own workforce  
|narrative
|
|
|
|1 year
|-
|S1-4_08
|S1
|S1-4
|41
|AR 37
|Disclosure of  whether and how it is ensured that own practices do not cause or contribute  to material negative impacts on own workforce  
|narrative
|
|
|
|1 year
|-
|S1-4_09
|S1
|S1-4
|43
|
|Disclosure of  resources are allocated to the management of material impacts
|narrative
|
|
|
|1 year
|-
|S1-4_10
|S1
|S1-4
|AR  33 a
|
|Disclosure of  general and specific approaches to addressing material negative impacts 
|narrative
|
|V
|
|1 year
|-
|S1-4_11
|S1
|S1-4
|AR  33 b
|
|Disclosure of  initiatives aimed at contributing to additional material positive  impacts 
|narrative
|
|V
|
|1 year
|-
|S1-4_12
|S1
|S1-4
|AR  33 c
|
|Disclosure of  how far undertaking has progressed in efforts during reporting period 
|narrative
|
|V
|
|1 year
|-
|S1-4_13
|S1
|S1-4
|AR  33 d
|
|Disclosure of  aims for continued improvement 
|narrative
|
|V
|
|1 year
|-
|S1-4_14
|S1
|S1-4
|AR  35
|
|Disclosure of  whether and how undertaking seeks to use leverage with relevant business  relationships to manage material negative impacts affecting own  workforce  
|narrative
|
|V
|
|1 year
|-
|S1-4_15
|S1
|S1-4
|AR  36
|
|Disclosure of  how the initiative, and its own involvement, is aiming to address the  material impact concerned
|narrative
|
|V
|
|1 year
|-
|S1-4_16
|S1
|S1-4
|AR  40 a
|
|Disclosure of  whether and how workers and workers' representatives play role in decisions  regarding design and implementation of programmes or processes whose primary  aim is to deliver positive impacts for workers 
|narrative
|
|V
|
|1 year
|-
|S1-4_17
|S1
|S1-4
|AR  40 b
|
|Information  about intended or achieved positive outcomes of programmes or processes for  own workforce  
|narrative
|
|V
|
|1 year
|-
|S1-4_18
|S1
|S1-4
|AR  41
|
|Initiatives or  processes whose primary aim is to deliver positive impacts for own  workforce  are designed also to support  achievement of one or more of Sustainable Development Goals
|semi-narrative
|
|V
|
|1 year
|-
|S1-4_19
|S1
|S1-4
|AR  43
|
|Information  about measures taken to mitigate negative impacts on workers that arise from  transition to greener, climate-neutral economy 
|narrative
|Conditional
|
|
|1 year
|-
|S1-4_20
|S1
|S1-4
|AR  48
|
|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
|
|1 year
|}