DR S1-1

Objectif

Permettre de comprendre dans quelle mesure l'entreprise dispose de politiques pour identifier, évaluer, gérer et/ou réparer les incidences importantes sur ses effectifs, ainsi que les risques et opportunités associés.

Éléments clés à inclure

1. Description des politiques
   • Conformément à ESRS 2 MDR-P
   • Préciser si les politiques couvrent des groupes particuliers ou l'ensemble des effectifs
2. Engagements en matière de droits de l'homme
   • Respect des droits de l'homme et du travail
   • Interaction avec les effectifs
   • Mesures de réparation des incidences
3. Alignement avec les normes internationales
   • Principes directeurs de l'ONU relatifs aux entreprises et aux droits de l'homme
   • Déclaration de l'OIT sur les principes et droits fondamentaux au travail
   • Principes directeurs de l'OCDE à l'intention des entreprises multinationales
4. Politiques spécifiques
   • Lutte contre la traite des êtres humains, le travail forcé et le travail des enfants
   • Prévention des accidents du travail
   • Élimination de la discrimination et promotion de l'égalité des chances
   • Diversité et inclusion
5. Détails sur les politiques anti-discrimination
   • Motifs de discrimination couverts
   • Engagements en faveur de groupes vulnérables
   • Procédures de mise en œuvre

Points d'attention

• Couvrir l'ensemble des aspects sociaux et droits de l'homme (voir tableau d'exemples)
• Préciser les mécanismes de contrôle du respect des normes internationales
• Détailler les politiques pour chaque aspect important (sécurité de l'emploi, temps de travail, salaires, dialogue social, etc.)
• Expliquer comment les politiques sont mises en œuvre concrètement

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	Appendix C - ESRS 1 DPs subject to phasing-in provisions applicable to all undertakings
S1.MDR-P_01-06	S1	S1-1	19		Policies to manage material impacts, risks and opportunities related to its own workforce [see ESRS 2 MDR-P]	MDR-P				1 year
S1-1_01	S1	S1-1	19		Policies to manage material impacts, risks and opportunities related to own workforce, including for specific groups within workforce or all own workforce	semi-narrative				1 year
S1-1_02	S1	S1-1	AR10		Disclosure of explanations of significant changes to policies adopted during reporting year	narrative		V		1 year
S1-1_03	S1	S1-1	20		Description of relevant human rights policy commitments relevant to own workforce	narrative			SFDR	1 year
S1-1_04	S1	S1-1	20a		Disclosure of general approach in relation to respect for human rights including labour rights, of people in its own workforce	narrative			SFDR	1 year
S1-1_05	S1	S1-1	20b		Disclosure of general approach in relation to engagement with people in its own workforce	narrative			SFDR	1 year
S1-1_06	S1	S1-1	20c		Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	narrative			SFDR	1 year
S1-1_07	S1	S1-1	21	AR 12	Disclosure of whether and how policies are aligned with relevant internationally recognised instruments	narrative			SFDR	1 year
S1-1_08	S1	S1-1	22		Policies explicitly address trafficking in human beings, forced labour or compulsory labour and child labour	semi-narrative			SFDR	1 year
S1-1_09	S1	S1-1	23		Workplace accident prevention policy or management system is in place	semi-narrative			SFDR	1 year
S1-1_10	S1	S1-1	24a		Specific policies aimed at elimination of discrimination are in place	semi-narrative				1 year
S1-1_11	S1	S1-1	24b	AR 15 - AR 16	Grounds for discrimination are specifically covered in policy	semi-narrative				1 year
S1-1_12	S1	S1-1	24c		Disclosure of specific policy commitments related to inclusion and (or) positive action for people from groups at particular risk of vulnerability in own workforce	narrative				1 year
S1-1_13	S1	S1-1	24d		Disclosure of whether and how policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected, as well as to advance diversity and inclusion	narrative				1 year
S1-1_14	S1	S1-1	AR 14		Disclosure on an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant	narrative		V		1 year
S1-1_15	S1	S1-1	AR 17 a		Policies and procedures which make qualifications, skills and experience the basis for the recruitment, placement, training and advancement are in place	semi-narrative		V		1 year
S1-1_16	S1	S1-1	AR 17 b		Has assigned responsibility at top management level for equal treatment and opportunities in employment, issue clear company-wide policies and procedures to guide equal employment practices, and link advancement to desired performance in this area	semi-narrative		V		1 year
S1-1_17	S1	S1-1	AR 17 c		Staff training on non-discrimination policies and practices are in place	semi-narrative		V		1 year
S1-1_18	S1	S1-1	AR 17 d		Adjustments to the physical environment to ensure health and safety for workers, customers and other visitors with disabilities are in place	semi-narrative		V		1 year
S1-1_19	S1	S1-1	AR 17 e		Has evaluated whether a there is a risk that job requirements have been defined in a way that would systematically disadvantage certain groups	semi-narrative		V		1 year
S1-1_20	S1	S1-1	AR 17 f		Keeping an up-to-date records on recruitment, training and promotion that provide a transparent view of opportunities for employees and their progression	semi-narrative		V		1 year
S1-1_21	S1	S1-1	AR 17 g		Has put in place grievance procedures to address complaints, handle appeals and provide recourse for employees when discrimination is identified, and is alert to formal structures and informal cultural issues that can prevent employees from raising concerns and grievances	semi-narrative		V		1 year
S1-1_22	S1	S1-1	AR 17 h		Has programs to promote access to skills development.	semi-narrative		V		1 year