DR 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

1. Description des plans d'action et ressources
   • Conformément à ESRS 2 MDR-A
2. 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
3. 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
4. Gestion des risques et opportunités
   • Actions pour atténuer les risques importants
   • Mesures pour saisir les opportunités importantes
   • Évaluation de l'efficacité des actions
5. Prévention des incidences négatives
   • Vigilance sur les pratiques de l'entreprise (ex: achats, utilisation des données)
   • Gestion des tensions entre prévention et autres pressions
6. Problèmes graves signalés
   • Incidents en matière de droits de l'homme dans la chaîne de valeur
7. 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

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