DR S1-17

Objectif

Permettre de comprendre dans quelle mesure les incidents liés au travail et les cas graves d'incidences sur les droits de l'homme affectent les effectifs de l'entreprise.

Éléments clés à inclure

1. Incidents de discrimination
   • Nombre total d'incidents signalés, y compris le harcèlement
   • Détails sur les motifs de discrimination (sexe, race, âge, etc.)
2. Plaintes
   • Nombre de plaintes déposées via les canaux internes
   • Plaintes auprès des points de contact nationaux OCDE
3. Amendes et indemnisations
   • Montant total lié aux incidents et plaintes
   • Rapprochement avec les états financiers
4. Incidents graves en matière de droits de l'homme
   • Nombre d'incidents (travail forcé, traite, travail des enfants)
   • Cas de non-respect des principes directeurs ONU, OIT, OCDE
   • Montant des amendes et indemnisations associées
5. Informations contextuelles
   • Explications sur les données et leur compilation

Éléments facultatifs

• État d'avancement des incidents/plaintes
• Mesures correctives mises en place
• Nombre d'incidents où l'entreprise a aidé à obtenir réparation

Points d'attention

• Respecter les règles de protection de la vie privée
• Inclure les cas impliquant des acteurs internes et externes
• Considérer le harcèlement comme une forme de discrimination
• Détailler les types d'incidents graves (procédures judiciaires, plaintes formelles, allégations publiques)
• Expliquer la méthodologie de collecte et de traitement des données

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
S1-17_01	S1	S1-17	103 a		Number of incidents of discrimination [table]	Table			SFDR	1 year
S1-17_02	S1	S1-17	103 a	AR 103-AR 106	Number of incidents of discrimination	Table/Integer				1 year
S1-17_03	S1	S1-17	103 b	AR 103-AR 106	Number of complaints filed through channels for people in own workforce to raise concerns	Integer				1 year
S1-17_04	S1	S1-17	103 b	AR 103-AR 106	Number of complaints filed to National Contact Points for OECD Multinational Enterprises	Integer	Conditional			1 year
S1-17_05	S1	S1-17	103 c	AR 103-AR 106	Amount of fines, penalties, and compensation for damages as result of incidents of discrimination, including harassment and complaints filed	Monetary				1 year
S1-17_06	S1	S1-17	103 c	AR 103-AR 106	Information about reconciliation of fines, penalties, and compensation for damages as result of violations regarding swork-related discrimination and harassment  with most relevant amount presented in financial statements	narrative				1 year
S1-17_07	S1	S1-17	103 d	AR 103-AR 106	Disclosure of contextual information necessary to understand data and how data has been compiled (work-related grievances, incidents and complaints related to social and human rights matters)	narrative	Conditional			1 year
S1-17_08	S1	S1-17	104 a	AR 103-AR 106	Number of severe human rights issues and incidents connected to own workforce	Integer			SFDR/BENCH	1 year
S1-17_09	S1	S1-17	104 a	AR 103-AR 106	Number of severe human rights issues and incidents connected to own workforce that are cases of non respect of UN Guiding Principles and OECD Guidelines for Multinational Enterprises	Integer			SFDR/BENCH	1 year
S1-17_10	S1	S1-17	104 a	AR 103-AR 106	No severe human rights issues and incidents connected to own workforce have occurred	semi-narrative			SFDR/BENCH	1 year
S1-17_11	S1	S1-17	104 b	AR 103-AR 106	Amount of fines, penalties, and compensation for severe human rights issues and incidents connected to own workforce	Monetary				1 year
S1-17_12	S1	S1-17	104 b	AR 103-AR 106	Information about reconciliation of amount of fines, penalties, and compensation for severe human rights issues and incidents connected to own workforce with most relevant amount presented in financial statements	narrative				1 year
S1-17_13	S1	S1-17	AR 103		Disclosure of the status of incidents and/or complaints and actions taken	narrative		V		1 year
S1-17_14	S1	S1-17	AR 106		Number of severe human rights cases where undertaking played role securing remedy for those affected	Integer		V		1 year